State Tax Appeal Board

Goals and Objectives

To provide an avenue of recourse for taxpayers, and for the Department of Revenue, dissatisfied with the decision of a county tax appeal board (15-15-104, MCA), and for taxpayers dissatisfied with a decision of the Department of Revenue in matters involving income tax (15-30-147, MCA); corporate license or income tax (15-31-532, MCA); metalliferous mines license tax (15-37-110, MCA); new industrial property classification (15-6-135 and 15-6-152, MCA); gasoline and vehicle fuel taxes (15-70-111, MCA); tax exemption (15-6-201, MCA); cabin site licenses and leases (77-1-208); and appeal of penalty assessment for failure to furnish information to the Department of Revenue (15-1-303, MCA).
To provide timely resolution of appeals from determinations of county tax appeal boards and from the Department of Revenue. Our goal is to issue a decision on an appeal within 30 days after the hearing. When post-hearing submissions will be received, to issue a decision within 30 days upon receipt of the submission. During the time period of July 1, 1999 through April 30, 2008, the State Tax Appeal Board issued 534 decisions on appeals from both county tax appeal boards and the Department of Revenue within either 30 days of the hearing or 30 days upon receipt of all post-hearing submissions.

To provide an avenue of recourse for taxpayers dissatisfied with the Department of Revenue assessment of their real and personal property (15-15-101 (3), MCA) and to satisfy the constitutional mandate for local redress (Article VIII, Section 7). Toward that end, the State Tax Appeal Board provides biennial training for the county tax appeal boards on the subjects of proper hearing procedure, appraisal information, and pertinent legislation.