- 2025
69th Legislature 2025 SB0289.2
- 1 - Authorized Print Version – SB 289
1 SENATE BILL NO. 289
2 INTRODUCED BY D. LOGE
3
4 A BILL FOR AN ACT ENTITLED: “AN ACT PROVIDING FOR COUNTY NOTIFICATION BY THE
5 DEPARTMENT OF REVENUE FOR CERTAIN PROPOSED PROPERTY TAX ADJUSTMENTS; AND
6 PROVIDING AN APPLICABILITY DATE.”
7
8 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA:
9
10 NEW SECTION. Section 1. (1)
11 Except as provided in subsection (5) (6), if the preliminary change in market value of any property in a county
12 has decreased by more than $1.5 million since the last reappraisal, the department shall send an electronic
13 notice to the county where the property is located. The notice may be sent in an electronic format that includes
14 more than one property on the notice.THE DEPARTMENT SHALL SEND A COPY OF THE COUNTY NOTICE TO EACH
15.
16 (2) The county notice must:
17 (a) be sent no later than when the original or revised classification and appraisal notice is sent to
18 the property owner pursuant to 15-7-102; and
19 (b) provide the market value for the prior reappraisal cycle and the preliminary market value.
20 (3) The department shall meet with the county when requested.
21 (4) The department shall provide the county with any public information that was relied on by the
22 department to establish a preliminary market value before the meeting provided FOR in subsection (2) (3).
23 (5) FOR PROPERTIES THAT ARE SUBJECT TO CENTRAL ASSESSMENT, THE DEPARTMENT SHALL SEND THE
24(1).
25 (5) (6) This section does not apply to class four residential property.
26
27 NEW SECTION. Section 2. [Section 1] is intended to be codified as an
28 integral part of Title 15, chapter 7, part 1, and the provisions of Title 15, chapter 7, part 1, apply to [section 1]. - 2025
69th Legislature 2025 SB0289.2
- 2 - Authorized Print Version – SB 289
1
2 NEW SECTION. Section 3. [This act] applies to property tax years beginning on or
3 after January 1, 2026.
4 - END -