SB302

Montana SB302 revises tax appeal procedures, allowing informal review of residential property tax disputes at the Montana Tax Appeal Board.

Montana SB302 amends tax appeal procedures to allow informal review of residential property tax disputes at the Montana Tax Appeal Board. The bill specifies that if an informal review is elected, the Montana board's decision is final and binding, not subject to reconsideration or appeal to district court. The Montana board may refer appeals to one of its members or a designated hearings officer to expedite proceedings. The board may also employ a competent person to electronically record testimony, with costs paid from the general appropriation.