Mont. Code Ann. » TITLE 15. TAXATION · CHAPTER 15. PROPERTY TAX APPEALS · Part 1. County Tax Appeal Board
Montana Code Annotated

Mont. Code Ann. § 15-15-101 (2026)

County Tax Appeal Board -- Meetings And Compensation

✓ current as of May 2026
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  1. MCA Contents
  2. TITLE 15
  3. CHAPTER 15
  4. Part 1
  5. 15-15-101 County tax appeal board -- meetings and compensation

TITLE 15. TAXATION

CHAPTER 15. PROPERTY TAX APPEALS

Part 1. County Tax Appeal Board

County Tax Appeal Board -- Meetings And Compensation

15-15-101. County tax appeal board -- meetings and compensation. (1) The board of county commissioners of each county shall appoint a county tax appeal board, with a minimum of three members and with the members to serve staggered terms of 3 years each. The members of each county tax appeal board must be residents of the county in which they serve. A person may not be a member of a county tax appeal board if the person was an employee of the department less than 36 months before the date of appointment.

(2) (a) The members receive compensation as provided in subsection (2)(b) and travel expenses, as provided for in 2-18-501 through 2-18-503, only when the county tax appeal board meets to hear taxpayers' appeals from property tax assessments or when they are attending meetings called by the Montana tax appeal board. Travel expenses and compensation must be paid from the appropriation to the Montana tax appeal board.

(b) (i) The daily compensation for a member is as follows:

(A) $60 for 4 hours of work or less; and

(B) $120 for more than 4 hours of work.

(ii) For the purpose of calculating work hours in this subsection (2)(b), work includes hearing tax appeals, deliberating with other board members, and attending meetings called by the Montana tax appeal board.

(3) Office space and equipment for the county tax appeal boards must be furnished by the county. All other incidental expenses must be paid from the appropriation of the Montana tax appeal board.

(4) The county tax appeal board shall hold an organizational meeting each year on the date of its first scheduled hearing, immediately before conducting the business for which the hearing was otherwise scheduled. At the organizational meeting, the members shall choose one member as the presiding officer of the board. The county tax appeal board shall continue in session from July 1 of the current tax year until December 31 of the current tax year to hear protests concerning assessments made by the department until the business of hearing protests is disposed of and may meet after December 31 to hear an appeal at the discretion of the county tax appeal board.

(5) In counties that have appointed more than three members to the county tax appeal board, only three members shall hear each appeal. The presiding officer shall select the three members hearing each appeal.

(6) In connection with an appeal, the county tax appeal board may change any assessment or fix the assessment at some other level or determine eligibility as a primary residence pursuant to 15-6-703 and determine eligibility for the homestead reduced tax rate provided for in 15-6-405 or the rental property reduced tax rate provided for in 15-6-411. Upon notification by the county tax appeal board, the county clerk and recorder shall publish a notice to taxpayers, giving the time the county tax appeal board will be in session to hear scheduled protests concerning assessments and the latest date the county tax appeal board may take applications for the hearings. The notice must be published in a newspaper if any is printed in the county or, if none, then in the manner that the county tax appeal board directs. The notice must be published by May 15 of the current tax year.

(7) Challenges to a department rule governing the assessment of property or to an assessment procedure apply only to the taxpayer bringing the challenge and may not apply to all similarly situated taxpayers unless an action is brought in the district court as provided in 15-1-406.

History: Secs. 2113 to 2121 were enacted as Secs. 60 to 70, pp. 96 to 99, L. 1891, appearing as Secs. 3780 to 3790, Pol. C. 1895; re-en. Secs. 2572 to 2582, Rev. C. 1907; Sec. 2572, Rev. C. 1907; re-en. Sec. 2113, R.C.M. 1921; Cal. Pol. C. Sec. 3672; re-en. Sec. 2113, R.C.M. 1935; amd. Sec. 36, Ch. 405, L. 1973; amd. Sec. 1, Ch. 38, L. 1974; amd. Sec. 1, Ch. 285, L. 1975; amd. Sec. 1, Ch. 355, L. 1977; amd. Sec. 25, Ch. 453, L. 1977; R.C.M. 1947, 84-601; amd. Sec. 1, Ch. 630, L. 1979; amd. Sec. 2, Ch. 502, L. 1981; amd. Sec. 5, Ch. 526, L. 1981; amd. Sec. 1, Ch. 216, L. 1983; amd. Sec. 13, Ch. 526, L. 1983; amd. Sec. 1, Ch. 242, L. 1991; amd. Sec. 9, Ch. 594, L. 1993; amd. Sec. 76, Ch. 27, Sp. L. November 1993; amd. Sec. 2, Ch. 56, L. 1999; amd. Sec. 1, Ch. 197, L. 2011; amd. Sec. 2, Ch. 329, L. 2015; amd. Sec. 33, Ch. 142, L. 2021; amd. Sec. 9, Ch. 691, L. 2023; amd. Sec. 1, Ch. 168, L. 2025; amd. Sec. 17, Ch. 767, L. 2025; amd. Sec. 8, Ch. 775, L. 2025.

Notes of Decisions
Cited in 10 cases (1 in the last 5 years), 1980–2026 · leading case: Roosevelt v. Montana Dep't of Revenue, 1999 MT 30 (Mont. 1999).
Sort: Relevance Newest Treatment
Roosevelt v. Montana Dep't of Revenue, 1999 MT 30 (Mont. 1999). · cites it 2× “Article VIII, Section 7, of the Montana Constitution has not been violated because the Legislature has provided for tax appeal procedures at the local government level through §§ 15-15-101 to -106, MCA, and to the STAB through § 15-2-301, MCA.”
Butte Country Club v. Dep't of Revenue, 608 P.2d 111 (Mont. 1980). · cites it 3× “However, no further extensions were granted and the taxpayers’ cases were transferred to STAB for hearings; bypassing the local unit of government. 1972 Mont.Cont., Art. VIII, § 7 and the statutes previously discussed clearly show that taxpayers must have a hearing before the…”
Dep't of Revenue v. Countryside Vill., 667 P.2d 936 (Mont. 1983). · cites it 4× “Section 15-15-101. Challenges to an assessment procedure adopted by the Department of Revenue apply only to taxpayers protesting the assessments, and do not apply to all similarly situated taxpayers unless an action is brought in District Court as provided in Section 15-2-307 et…”
Albright v. State, by & Through State, 933 P.2d 815 (Mont. 1997). “Finally, we note that in those occasional situations when, due to the inherent imperfections in the Department’s market-based method, fair, accurate, and consistent valuations are not achieved, individual taxpayers can and should avail themselves of the property *214 tax appeals…”
Dep't of Revenue v. Jarrett, 700 P.2d 985 (Mont. 1985). · cites it 3× “Section 15-15-101, MCA, provided for such appeals as follows: “(2) The county tax appeal board must meet on the third Monday of April in each year to hear protests concerning assessments made by the department of revenue .”
Mountain Water Co. v. State, Dep't of Revenue, 2017 MT 117 (Mont. 2017). “”), § 15-15-101, et seq., MCA (property tax appeals generally), and § 15-1-401, et seq.”
Puget Sound Energy, Inc. v. State, 2011 MT 141 (Mont. 2011). “Sections 15-15-101 to -104, MCA. A taxpayer can appeal a determination of the CTAB to STAB.”
CHS, Inc. v. Montana State Dep't of Revenue, 2013 MT 100 (Mont. 2013). “We went on to advise property owners who feel that fair, accurate, and consistent valuations have not been achieved to avail themselves of the administrative property tax appeal process set forth at §§ 15-15-101 through -104, MCA .”
O'Brien v. MT Dept. of Revenue, 2026 MT 132 (Mont. 2026). · cites it 5× “” Section 15-15-101(6), MCA. If CTAB “determines that an adjustment should be made, the department shall adjust the base value of the property in accordance with the board’s order.”
Chs v. Dor, 2013 MT 100 (Mont. 2013). “We went on to advise property owners who feel that fair, accurate, and consistent valuations have not been achieved to avail themselves of the administrative property tax appeal process set forth at §§ 15-15-101 through -104, MCA. Albright, 281 Mont.”
Mont. Code Ann. § 15-15-101(1): 1 case
Butte Country Club v. Dep't of Revenue, 608 P.2d 111 (Mont. 1980). “However, no further extensions were granted and the taxpayers’ cases were transferred to STAB for hearings; bypassing the local unit of government. 1972 Mont.Cont., Art. VIII, § 7 and the statutes previously discussed clearly show that taxpayers must have a hearing before the…”
Mont. Code Ann. § 15-15-101(6): 1 case
O'Brien v. MT Dept. of Revenue, 2026 MT 132 (Mont. 2026). “” Section 15-15-101(6), MCA. If CTAB “determines that an adjustment should be made, the department shall adjust the base value of the property in accordance with the board’s order.”
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