42.20.173    STATUTORY DEADLINES FOR REQUESTS FOR INFORMAL CLASSIFICATION AND APPRAISAL REVIEWS, FORM AB-26

(1) The valuation cycles for class three, four, and ten property are provided in 15-7-111, MCA. The department will accept Requests for Informal Classification and Appraisal Reviews, Form AB-26, for both years of the two-year valuation cycle for class three and four property and for all six years of the valuation cycle for class ten property.

(2) Class three and four property taxpayers dissatisfied with the department's appraised value of their property may submit a Form AB-26 one time per valuation cycle. To be considered for both years of the two-year valuation cycle, the Form AB-26 must be submitted to the local department field office within 30 days from the date on the classification and appraisal notice.

(3) If taxpayers of class three or four property miss the 30-day deadline in (2), they may object to the department's appraised value of their property for the second year of the valuation cycle by submitting a completed Form AB-26 by June 1 of the second year.

(4) Class ten property taxpayers dissatisfied with the department's appraised value of their property may submit a Form AB-26 one time per valuation cycle. To be considered for all years of the six-year valuation cycle, the Form AB-26 must be submitted to the local department field office within 30 days from the date on the classification and appraisal notice.

(5) If taxpayers of class ten property miss the 30-day deadline in (4), they may object to the department's appraised value of their property for any remaining years of the six-year valuation cycle by submitting a completed Form AB-26 by June 1 of any subsequent year of the valuation cycle.

(6) As provided in 15-7-102, MCA, taxpayers may also request an informal review by checking a box found on their classification and appraisal notice and returning the request to the department. For this purpose, the department has incorporated the check box request into a detachable coupon on the classification and appraisal notice. Upon receipt of the taxpayer's returned coupon, the department will mail a Form AB-26 to the taxpayer with a cover letter stating the Form AB-26 must be postmarked or hand-delivered to the department within 15 business days of the date on the letter or within 30 days of the date shown on the taxpayer's classification and appraisal notice, whichever is later.

(7) There will be no retroactive adjustments to the taxable value for prior years. Any adjustments to taxable value will be applied in the tax year for which the Form AB-26 was timely filed and for the remaining year(s) of the valuation cycle. If the property taxpayer submits a Form AB-26 after June 1 of the last year of the valuation cycle, their request shall be deemed untimely with the department.

(8) Taxpayers may file a Form AB-26 in any year of a valuation cycle, but only one time during the cycle, unless a new classification and appraisal notice is generated due to a change in property ownership, classification, or value. Taxpayers will then have 30 days from the date on the new classification and appraisal notice to submit a completed Form AB-26.

(9) During the informal review process, department staff may attempt to contact the property owner by telephone, email, and/or a property site visit to schedule an appointment or request additional documentation. If attempts to contact the property owner are unsuccessful, department staff will send a written request to the taxpayer who will then have 15 business days from the date on the letter to respond. If the taxpayer does not contact the department within the allowed 15 business days, the department will deny the Form AB-26 and send a determination letter to the taxpayer. 

 

History: 15-1-201, MCA, IMP, 15-7-102, 15-7-110, 15-7-111, MCA; NEW, 2011 MAR p. 2673, Eff. 12/9/11; AMD, 2014 MAR p. 2994, Eff. 12/12/14; AMD, 2015 MAR p. 2350, Eff. 1/1/16; AMD, 2016 MAR p. 2065, Eff. 1/1/17; AMD, 2017 MAR p. 2088, Eff. 11/10/17; AMD, 2020 MAR p. 96, Eff. 1/18/20.