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69th Legislature 2025 HB 90
- 1 - Authorized Print Version – HB 90
ENROLLED BILL
AN ACT PROVIDING FOR THE REAPPRAISAL OF NONCENTRALLY ASSESSED REAL PROPERTY ON A
2-YEAR CYCLE; AMENDING SECTION 15-7-111, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE
DATE AND A RETROACTIVE APPLICABILITY DATE.”
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
Section 1. Section 15-7-111, MCA, is amended to read:
"15-7-111. (1) (a) The department shall
administer and supervise a program for the reappraisal of all taxable property within class three under 15-6-
133, class four under 15-6-134, and class ten under 15-6-143 as provided in this section. All Except as
provided in subsection (1)(b):
(i) all real property and all property within class three, class four, and class ten must be revalued
every 2 years; and. Except as provided in (1)(b),
(ii) all other property must be revalued annually.
(b) Beginning January 1, 2024, all All centrally assessed property and all real property valued with
centrally assessed property must be revalued in the time periods provided for in 15-23-101(2).
(2) The department shall value newly constructed, remodeled, or reclassified property in a manner
consistent with the valuation within the same class and the values established pursuant to subsection (1). The
department shall adopt rules for determining the assessed valuation of new, remodeled, or reclassified property
within the same class.
(3) The reappraisal of class three, class four, and class ten property is complete on December 31
of every second year of the reappraisal cycle.
(4) During the second year of each reappraisal cycle, the department shall provide the revenue
interim committee with a report, in accordance with 5-11-210, of tax rates for the upcoming reappraisal cycle ****
69th Legislature 2025 HB 90
- 2 - Authorized Print Version – HB 90
ENROLLED BILL
that will result in taxable value neutrality for each property class.
(5) The department shall administer and supervise a program for the reappraisal of all taxable
property within class three, class four, and class ten. The department shall adopt a reappraisal plan by rule.
The reappraisal plan adopted must provide that all class three, class four, and class ten property in each county
is revalued by January 1 of the second year of the reappraisal cycle, effective for January 1 of the following
year, and each succeeding 2 years.
(6) (a) In completing the appraisal or adjustments under subsection (5), the department shall, as
provided in the reappraisal plan, conduct individual property inspections, building permit reviews, sales data
verification reviews, and electronic data reviews. The department may adopt new technologies for recognizing
changes to property.
(b) The department shall conduct a field inspection of a sufficient number of taxable properties to
meet the requirements of subsection (5).
(7) (a) In each notice of reappraisal sent to a taxpayer, the department, with the support of the
department of administration, shall provide to the taxpayer information on:
(i) the consumer price index adjusted for population and the average annual growth rate of
Montana personal income; and
(ii) the estimated annualized change in property taxes levied over the previous 10 years by the
state, county, and any incorporated cities or towns within the county and local school average mills by county.
(b) In every even-numbered year, the department shall publish in a newspaper of general
circulation in each county the information required pursuant to subsection (7)(a) by the second Monday in
October."
Section 2. [This act] is effective on passage and approval.
Section 3.
to property tax years beginning after December 31, 2024.
- END - I hereby certify that the within bill,
HB 90, originated in the House.
___________________________________________
Chief Clerk of the House
___________________________________________
Speaker of the House
Signed this _______________________________day
of____________________________________, 2025.
___________________________________________
President of the Senate
Signed this _______________________________day
of____________________________________, 2025. HOUSE BILL NO. 90
INTRODUCED BY R. MINER
BY REQUEST OF THE DEPARTMENT OF REVENUE
AN ACT PROVIDING FOR THE REAPPRAISAL OF NONCENTRALLY ASSESSED REAL PROPERTY ON A 2-
YEAR CYCLE; AMENDING SECTION 15-7-111, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE
AND A RETROACTIVE APPLICABILITY DATE.”