Montana Property Tax Appeal Guide
Montana appraises residential property at 100% of market value on a reappraisal cycle, then applies a statutory tax rate to determine taxable value.
100%
Statutory percentage
30 days from assessment notice (County Tax Appeal Board)
Verified July 2026 — confirm on your notice
Mont. Code § 15-15-102 (appeals to county tax appeal board)
Governing state code
How to File in Montana
Review the Classification and Appraisal Notice from the Montana Department of Revenue.
File a Request for Informal Review (Form AB-26) with the Department within 30 days.
Provide comparable sales or an appraisal supporting a lower market value.
If unresolved, appeal to the County Tax Appeal Board.
Escalate to the Montana Tax Appeal Board if you disagree with the county board.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Montana?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Montana
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Montana taxes the full market value, so the taxable amount drops by the same amount. At a typical effective rate of ~1.5%, that is about $750 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Montana appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Incorrect classification · Denial of benefit
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Montana county assessor before filing — it is the fastest saving most people miss.
- Elderly Homeowner/Renter Credit Up to $1,150 credit
- Age 62+, income limits
- Property Tax Assistance Program Reduced tax rate
- Income limits, owner-occupied
Who hears a Montana appeal
Your appeal is decided by Department of Revenue / State Tax Appeal Board — the value itself is set by the Montana Department of Revenue, which is who you are disagreeing with.
- 1
Informal appeal to DOR
- 2
State Tax Appeal Board
- 3
District Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Montana statutes
The sections a Montana appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- MCA §15-7-102
- Assessment of Real Property
- MCA §15-15-102
- Informal Appeal
- MCA §15-2-302
- State Tax Appeal Board
- MCA §15-6-134
- Class Four Property (Residential)
Official Montana resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Montana property tax appeal questions
- When is the deadline to appeal property taxes in Montana?
- 30 days from assessment notice (County Tax Appeal Board). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Montana?
- Department of Revenue / State Tax Appeal Board hears it. The full path is: Informal appeal to DOR, then State Tax Appeal Board, then District Court.
- What is the assessment ratio in Montana?
- 100% of market value; graduated class 4 residential rates for primary residences and long-term rentals (tax year 2026, HB 231 of 2025): 0.76% up to the statewide median residential value, 0.90% up to 2x median, 1.10% up to 4x median, 1.90% above 4x median; other residential property 1.90%. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Montana?
- Montana recognises these grounds: Overvaluation, Incorrect classification, Denial of benefit. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Montana offer?
- Elderly Homeowner/Renter Credit — Up to $1,150 credit, for age 62+, income limits; Property Tax Assistance Program — Reduced tax rate, for income limits, owner-occupied. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Montana?
- About 0.61% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Montana Tax Estimator
$0 / yr
Based on 100% ratio & avg. millage. Estimate only.
Generate your Montana appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.