## Property tax appeals in Montana Property taxes are based on the **assessed value** assigned by your local assessor — and assessors get it wrong (in your favor or against you) constantly. If your assessment is too high, you can appeal — and many appeals succeed when properly prepared. ### Montana appeal framework - **Appeal body:** County Tax Appeal Board / State Tax Appeal Board - **Filing deadline:** 30 days from notice ## When to appeal - Your assessed value exceeds market value - Your assessment is materially higher than comparable neighbors - Your property has unique negative factors (busy road, easements, deferred maintenance) - The assessor's records contain errors (wrong square footage, basement counted twice, etc.) - You recently bought below the assessment - There's been recent damage or material condition change ## How to research your appeal **1. Get the assessor's record card** for your property — verify the data: - Square footage - Number of bedrooms / bathrooms - Lot size - Year built - Recent improvements (or lack thereof) - Garage / outbuildings **2. Find comparable sales** ("comps"): - Similar properties that sold recently in your neighborhood - Adjusted for size, condition, location differences - Sales-price approach is the most persuasive evidence **3. Find comparable assessments**: - Similar properties in your neighborhood with lower assessments - Equity / uniformity argument **4. Document property defects**: - Photos of damage, deferred maintenance - Repair estimates - Engineering / inspection reports ## Two main appeal grounds **1. Market value / overvaluation.** Your assessment exceeds what the property would actually sell for. Best evidence: recent sale of the property itself, recent comparable sales, professional appraisal. **2. Equity / uniformity.** Your assessment is higher than comparable properties. Even if your assessment matches market value, if comparable neighbors are assessed lower, you can win. ## The appeal process 1. **Informal review** with assessor — sometimes resolves before formal appeal 2. **Formal appeal** filed with appropriate board 3. **Hearing** — board reviews your evidence and assessor's evidence 4. **Decision** — sustains, reduces, or (rarely) increases your assessment 5. **Court appeal** if board denies — taxpayer can often appeal to state tax court / commission ## Evidence that works - **Recent appraisal** (within 6-12 months) — strongest evidence - **3-5 comparable sales** within ½ mile, similar size and age - **Photos** of property defects, deferred maintenance - **Engineering reports** for structural / environmental issues - **Income / expense statements** (for income-producing properties) - **Cost estimates** for needed repairs ## Evidence that doesn't work - **"My taxes are too high"** — overall tax burden isn't the appeal issue - **"My neighbors complain too"** - **"I can't afford it"** — affordability isn't grounds for reduction (some hardship exemptions exist separately) - **Online estimates** like Zillow Zestimates — not admissible / persuasive - **Old appraisals** — typically must be within 6-12 months - **Prices from non-arms-length sales** (family transfers, foreclosures, REOs) ## Hire a property-tax attorney or appraisal consultant? **DIY makes sense when:** - Single-family home with clear comp evidence - Reduction sought is moderate ($50K-$250K of value) - You're comfortable presenting at an informal hearing **Get help when:** - Commercial / income-producing property - Large reduction sought - Complex valuation issues (TPP, exemptions, abatements) - Multiple-property portfolio - Court appeal needed **Property-tax consultants** typically charge contingency (25-40% of first year's tax savings). Appraisers charge for independent valuation ($300-$1,500). Tax attorneys for litigation. ## Exemptions to also consider Beyond appeals, look for: - **Homestead exemption** — most states reduce assessed value for primary residences - **Senior / disabled / veteran exemptions** - **Agricultural / current-use assessments** - **Historic preservation exemptions** - **Affordable housing exemptions** - **Disability-related exemptions** ## What you should do Check your annual property-tax notice for the appeal deadline. Don't miss it — late appeals are almost always denied. Compare your assessment to recent neighborhood sales using your county's online database. If you see an opportunity, file the appeal and present clean evidence. If the property is commercial or the savings would be substantial, hire a Montana property-tax consultant or attorney. --- *This guide is general information about Montana law as of early 2026 and is not legal advice. Property-tax procedures vary significantly by state and even by county. Talk to a licensed Montana property-tax attorney or licensed appraiser about your specific situation.*