NEW ITEMS
January 2010 Newsletter - updated information on the agriculatural land reappraisal. If you are a member and did not receive a copy or if you are currently not a member, sign up for a copy on the left hand menu.
Making Sense out of your property assessment notices: Reappraisal Taxes
Reappraisal information for Forestland Owners
Statewide property tax reviews and appeals
NEW INFORMATION FOR AGRICULTURAL LAND OWNERS
NEW information if you have filed an appeal
- If you have an AB26 or appeal in process and your mortgage company pays your taxes directly to the treasurer, you must send a statement in writing at the time or before the taxes are due that you are protesting a portion of your taxes.
- Some of the county protest forms state you cannot protest more taxes than the year before. 15-1-402, MCA specifically states taxpayers can protest more than the year before.
(1) (a) The person upon whom a property tax or fee is being imposed under this title may, before the property tax or fee becomes delinquent, pay under written protest that portion of the property tax or fee protested.
(b) The protested payment must:
(i) be made to the officer designated and authorized to collect it;
(ii) specify the grounds of protest; and
(iii) not exceed the difference between the payment for the immediately preceding tax year and the amount owing in the tax year protested unless a different amount results from the specified grounds of protest, which may include but are not limited to changes in assessment due to reappraisal under 15-7-111. (emphasis added).
- Taxpayers who missed the 30 day deadline to file an AB26 may file one now for 2010. The department will not change your valuation for 2009 and may not be able to review your request until next year, but you are allowed to file one now. In most cases, you will not receive a new assessment notice in 2010, if you have no changes in your property.
Litigation - our link has been updated
The number of appeals for property taxes has increased significantly over the past few years. We have added new information for Omimex and Puget.
2009 Legislative Information and Interim
Committee appointments for Interim Committees
Follow the Interim Committees
Check our calendar for upcoming events and committee meetings.
Be watching for regular updates to our web site on the upcoming interim. Consider www.montax.org as your one stop website for issues that are important to you.
Scroll to the bottom of the page to read the commentaries from businesses each month.
Montana Tax Comparisons: Updated January 2009
Montana Taxes 1995 - 2007 A factual analysis of "tax shifting" Dr. Doug Young, Montana State University
What you need to know about Montana source income and your tax filing responsibilities
Commentaries from Montana's Businesses
It is important to understand the various concerns businesses in Montana face every day. These are the industries that make Montana's economy happen.
Read their commentaries by clicking here. They also are aired every fourth Thursday between 5:30 and 6:00 p.m. on Missoula's NPR http://www.mtpr.org/.
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