BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.18.124, 42.18.128, 42.18.206, 42.18.207, 42.18.208, and repeal of ARM 42.18.132 pertaining to property valuation periods and property appraiser certification requirements

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NOTICE OF PUBLIC HEARING ON PROPOSED AMENDMENT AND REPEAL

 

TO: All Concerned Persons

 

1. On October 15, 2015, at 9 a.m., the Department of Revenue will hold a public hearing in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, located at 125 North Roberts, Helena, Montana, to consider the proposed amendment and repeal of the above-stated rules. The conference room is most readily accessed by entering through the east doors of the building facing Sanders Street.

 

2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, advise the department of the nature of the accommodation needed, no later than 5 p.m. on October 5, 2015. Contact Laurie Logan, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or e-mail [email protected].

 

3. The rules as proposed to be amended provide as follows, new matter underlined, deleted matter interlined:

 

42.18.124 CLARIFICATION OF VALUATION PERIODS (1) In compliance with 15-7-103, MCA, for the taxable years from:

(a) For the taxable years from January 1, 2003, through December 31, 2008, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2002.

(b) For the taxable years from January 1, 2009, through December 31, 2014, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of July 1, 2008.

(c) For the taxable years from January 1, 2015, through December 31, 2020 2016, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2014.

(d) January 1, 2017, through December 31, 2018, all property classified in 15-6-134, MCA, (class four) must be appraised at its market value as of January 1, 2016. 

 

AUTH: 15-1-201, 15-7-111, MCA

IMP: 15-6-134, 15-7-103, 15-7-111, MCA

 

REASON: The department proposes amending ARM 42.18.124 to revise the year in (1)(c) to properly implement Senate Bill 157, L. 2015, which changed the reappraisal cycle from six years to two years beginning in 2015.

The department also proposes adding new (1)(d) in preparation for the two-year cycle that will begin in 2017, and eliminating excess words in the rule by restructuring the outline format.

The department further proposes striking unnecessary words from the rule title.

 

42.18.128 DEFINITIONS The following definitions apply to terms used in this subchapter:

(1) "Ancillary" means buildings of secondary importance in comparison to the primary residence including, but not limited to, garage and storage sheds.  

(1) through (5) remain the same, but are renumbered (2) through (6).

 

AUTH: 15-1-201, 15-7-111, MCA

IMP: 15-7-111, 15-7-112, 15-7-139, 15-9-101, MCA

 

REASON: The department proposes amending ARM 42.18.128 to provide a definition for the term "ancillary" as used in this subchapter, to make it clear what the department means when using this term.

 

42.18.206 RESIDENTIAL PROPERTY APPRAISER CERTIFICATION REQUIREMENTS (1) and (2) remain the same. 

(3) Upon commencement of beginning employment with the department as a residential appraiser, the employee shall undertake a one-year period of on-the-job residential appraisal work during which time the employee will begin the process of meeting the requirements set forth in (1) and (2).  For employees new to state government, this one-year period will run concurrently with and in addition to the automatic six-month probation period set forth in department policy 3.1.4. The commencement beginning of the one-year experience requirement will coincide with the employee's notification of being assessed residential appraisal responsibilities. All work will be supervised by the department. Failure to perform the appraisal work satisfactorily at any time during the one-year period may result in immediate termination of employment. The department may choose to demote the employee to a property valuation specialist position, if the position is available and the individual is qualified to perform in that position.

(4) remains the same.

(5) The department may waive or decrease the length of on-the-job training required in (3) if the supervising manager determines that the incumbent has satisfactorily met the requirement in less than one year.

 

AUTH: 15-1-201, MCA

IMP: 15-7-107, 15-7-111, MCA

 

REASON: The department proposes amending ARM 42.18.206 to update the wording in (3) for better clarity and to add new (5), which will allow a supervisor to waive or reduce the one-year on-the-job training requirement for an incumbent that brings sufficient on-the-job experience with them from a prior position. The addition of this new section will streamline the process for appropriately experienced employees working through the certification process.

The department further proposes revising the rule title to better match the rule content.

 

42.18.207 AGRICULTURAL PROPERTY APPRAISER CERTIFICATION REQUIREMENTS (1) and (2) remain the same.

(3) Upon commencement of beginning employment with the department as an agricultural appraiser, the employee shall undertake a one-year period of on-the-job agricultural appraiser work during which time the employee will begin the process of meeting the requirements set forth in (2). For employees new to state government, this one-year period will run concurrently with and in addition to the automatic six-month probation period set forth in department policy 3.1.4. The commencement beginning of the one-year experience requirement will coincide with the employee's notification of being assigned ALCA responsibilities. All work will be supervised by the department. Failure to perform the classification/appraisal work satisfactorily at any time during the one-year period may result in immediate termination. The department may choose to demote the employee to a residential appraisal position, if the position is available and the individual is certified to perform in that position.

(4) remains the same.

(5) The department may waive or decrease the length of on-the-job training required in (3) if the supervising manager determines that the incumbent has satisfactorily met the requirement in less than one year.

 

AUTH: 15-1-201, MCA

IMP: 15-7-107, 15-7-111, MCA

 

REASON: The department proposes amending ARM 42.18.207 to update the wording in (3) for better clarity and to add new (5), which will allow a supervisor to waive or reduce the one-year on-the-job training requirement for an incumbent that brings sufficient on-the-job experience with them from a prior position. The addition of this new section will streamline the process for appropriately experienced employees working through the certification process.

The department further proposes revising the rule title to better match the rule content.

 

42.18.208 COMMERCIAL PROPERTY APPRAISER CERTIFICATION REQUIREMENTS  (1) and (2) remain the same.

(3) Upon commencement of beginning employment with the department as a commercial appraiser, the employee shall undertake a one-year period of on-the-job commercial appraisal work during which time the employee will begin the process of meeting the requirements set forth in (2). For employees new to state government, this one-year period will run concurrently with and in addition to the automatic six-month probation period set forth in department policy 3.1.4. The commencement beginning of the one-year experience requirement will coincide with the employee's notification of being assigned commercial appraisal responsibilities. All work will be supervised by the department. Failure to perform the appraisal work satisfactorily shall result in immediate termination or demotion to a residential appraisal position or residential/agricultural appraisal position, if such a position is available and the individual is certified to perform the duties necessary for that position.

(4) remains the same.

(5) The department may waive or decrease the length of on-the-job training required in (3) if the supervising manager determines that the incumbent has satisfactorily met the requirement in less than one year.

 

AUTH: 15-1-201, MCA

IMP: 15-7-107, 15-7-111, MCA

 

REASON: The department proposes amending ARM 42.18.208 to update the wording in (3) for better clarity and to add new (5), which will allow a supervisor to waive or reduce the one-year on-the-job training requirement for an incumbent that brings sufficient on-the-job experience with them from a prior position. The addition of this new section will streamline the process for appropriately experienced employees working through the certification process.

The department further proposes revising the rule title to better match the rule content.

 

4.  The department proposes to repeal the following rule:

 

42.18.132 ADDITIONAL RULES TO SUPPLEMENT REAPPRAISAL PLAN

 

AUTH: 15-1-201, 15-7-111, MCA

IMP: 15-7-111, 15-7-112, 15-9-101, MCA

 

REASON: The department proposes repealing ARM 42.18.132 because the rule became outdated as of January 2015 and no longer applies.

 

5. Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing. Written data, views, or arguments may also be submitted to: Laurie Logan, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or e-mail [email protected] and must be received no later than October 28, 2015.

 

6. Laurie Logan, Department of Revenue, Director's Office, has been designated to preside over and conduct this hearing.

 

7. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request that includes the name and e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notice regarding a particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. A written request may be mailed or delivered to the person in 5 above or faxed to the office at (406) 444-3696, or may be made by completing a request form at any rules hearing held by the Department of Revenue.

 

8. An electronic copy of this notice is available on the department's web site at revenue.mt.gov/rules. The department strives to make the electronic copy of this notice conform to the official version of the notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the notice and the electronic version of the notice, only the official printed text will be considered. While the department also strives to keep its web site accessible at all times, in some instances it may be temporarily unavailable due to system maintenance or technical problems.

 

9. The bill sponsor contact requirements of 2-4-302, MCA, apply and have been fulfilled. The primary sponsor of Senate Bill 157, L. 2015, Senator Bruce Tutvedt, was contacted by regular mail on July 6, 2015, and subsequently notified on August 31, 2015.

 

10. With regard to the requirements of 2-4-111, MCA, the department has determined that the amendment and repeal of the above-referenced rules will not significantly and directly impact small businesses. Documentation of the department's determination is available upon request from the person in 5.

 

 

/s/ Laurie Logan                          /s/ Mike Kadas

Laurie Logan                               Mike Kadas

Rule Reviewer                             Director of Revenue

         

Certified to the Secretary of State September 14, 2015.