Montana Property Tax Appeal Guide
Deadline varies by county — check your county's appraisal district.
| Deadline | Within 30 days from the date on the Department of Revenue classification and appraisal notice, you may either request an informal review with the department (Form AB-26) or appeal directly to the County Tax Appeal Board (CTAB). If you first request an informal review, the appeal to the CTAB must instead be filed within 30 days from the date on the notice of the department's AB-26 determination. County boards meet from the first Monday in June to hear timely appeals. — Mont. Code Ann. §15-7-102(6); §15-15-102 |
|---|---|
| Appeal body | County Tax Appeal Board (CTAB) |
| Primary form | Request for Informal Classification and Appraisal Review |
| Can value increase | No |
How to Appeal in Montana
File your appeal with your county's CTAB by the deadline above. Contact your local county assessor's office for the specific portal or form required in your county.
If your appeal is denied, escalation options include: Informal review by the Montana Department of Revenue via Form AB-26 (Request for Informal Classification and Appraisal Review), filed within 30 days of the classification and appraisal notice → County Tax Appeal Board (CTAB) — appeal filed with the county clerk and recorder within 30 days of the notice (or within 30 days of the department's AB-26 determination) → Montana Tax Appeal Board (MTAB) — appeal of the county board decision, due the later of 45 days after the county hearing or 30 days after the county board mails its decision → District court (judicial review under §15-2-303), except that an MTAB decision on class-four residential property where the owner elected informal review is final and not appealable to district court.