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How do I appeal my property tax assessment?

Montana Department of Revenue (informal review - Form AB-26) / County Tax Appeal Board - CTAB (formal county appeal) / Montana Tax Appeal Board - MTAB (state appeal) / District Court (judicial review)
Step by Step

How to do it

  1. Receive your Classification and Appraisal Notice from Montana DOR: mailed in ODD-NUMBERED YEARS for all property; review immediately upon receipt
  2. INFORMAL REVIEW (FIRST STEP - MANDATORY): File Form AB-26 (Request for Informal Classification and Appraisal Review) with the Montana Department of Revenue:
  3. DEADLINE: Within 30 DAYS of the date on your notice (primary deadline; full adjustment applies to both reappraisal years 2025 and 2026 if filed timely)
  4. EXTENDED DEADLINE: Until June 1 of the following year (2026 for 2025 notices), but valuation adjustments after the 30-day deadline apply ONLY to the second tax year
  5. Submit comparable sales, appraisal, or documentation of property characteristics errors; DOR reviews and issues a determination letter
  6. Receive DOR determination from informal review
  7. COUNTY TAX APPEAL BOARD (CTAB): if unsatisfied with informal review decision:
  8. - File appeal with your County Clerk and Recorder (appeal form submitted to CTAB through county) within 30 days of receipt of the final department decision/determination letter
  9. - CTAB is independent of DOR; appointed by county commissioners; hears local evidence
  10. - CTAB issues a written determination letter
  11. MONTANA TAX APPEAL BOARD (MTAB): if unsatisfied with CTAB decision:
  12. - Appeal to MTAB within 30 days of CTAB's final determination
  13. - Formal hearing at MTAB office in Helena (560 N. Park Ave., Suite 201); approximately 2-hour hearing; both sides present evidence and may call witnesses; formal record kept
  14. - MTAB issues written decision
  15. DISTRICT COURT: judicial review of MTAB decision within 60 days; review is based on the MTAB record (not a new evidentiary hearing)
  16. IMPORTANT: PAY UNDER PROTEST: To preserve appeal rights, Montana law (15-1-402 MCA) requires you to pay the disputed taxes to the County Treasurer UNDER WRITTEN PROTEST by the tax due date; taxes must be paid before they can be protested; file the protest with the County Treasurer when paying
Details

What you need to know

Required Docs
  • Form AB-26 (Request for Informal Classification and Appraisal Review) - available at revenue.mt.gov/property/appraisal/appeals-and-reviews
  • Supporting evidence: comparable sales (within 6 months of Jan. 1, 2024 appraisal date), fee appraisal, property characteristic corrections
  • CTAB appeal form (from county Clerk and Recorder)
Fee
Informal review (AB-26): free; CTAB: no fee for most residential appeals; MTAB: check mtab.mt.gov for current fees; District Court: filing fees AB-26 30-DAY DEADLINE: From date on your Classification and Appraisal Notice EXTENDED INFORMAL: Until June 1 following the notice year CTAB APPEAL: 30 days from DOR final determination MTAB APPEAL: 30 days from CTAB final determination DISTRICT COURT: 60 days from MTAB decision WHERE TO GO: Montana DOR (Form AB-26 - informal review) - revenue.mt.gov; County Clerk and Recorder (CTAB appeal); Montana Tax Appeal Board - mtab.mt.gov | (406) 444-4884 | PO Box 200138, Helena, MT 59620
Where to Go
Montana DOR (Form AB-26 - informal review) - revenue.mt.gov; County Clerk and Recorder (CTAB appeal); Montana Tax Appeal Board - mtab.mt.gov | (406) 444-4884 | PO Box 200138, Helena, MT 59620
County-specific variations apply

Each Montana county has its own CTAB procedures. CTABs are independent from DOR and hear cases locally. Submit CTAB appeal forms to your county's Clerk and Recorder office. Contact your county Clerk and Recorder for specific CTAB meeting dates and local procedures.

Montana Notes

Important state-specific details

  • MUST FILE FORM AB-26 FIRST - the informal review step is required before CTAB; skipping it forfeits CTAB and MTAB rights for that cycle.
  • BIENNIAL CYCLE: Montana reassesses in odd years; the 30-day timely filing gives full 2-year adjustment; late filings (by June 1 of the extended period) only adjust the second tax year.
  • PAY UNDER PROTEST if disputing taxes - required by Montana law to preserve protest rights.
  • Evidence should focus on comparable sales within 6 months of January 1 of the reappraisal year.
  • MTAB decisions are final unless judicially reviewed; District Court review is on the MTAB record only (no new evidence introduced).
Official Source

State office contact

State Office
Montana Department of Revenue, Property Assessment Division - revenue.mt.gov/property | (406) 444-6900; Montana Tax Appeal Board - mtab.mt.gov | (406) 444-4884