SB 302: Provide informal review of property tax disputes at MTAB - Montana

SB0302_3(10).pdf → SB0302_X.pdf · 3 edits

MINOR

This bill revises the Montana Tax Appeal Board's procedures to allow for a faster, informal review process specifically for disputes involving Class Four residential property. The change streamlines the appeal for this specific property type, making the board's decision final and binding on both the taxpayer and the state department without the possibility of a further appeal to district court. Additionally, the bill updates formatting and capitalization standards throughout the text.

Scope change

The bill narrows the scope of informal review to apply exclusively to Class Four residential property, whereas previous versions did not specify this limitation in the same manner.

ELIGIBILITY

Introduced a specific eligibility criterion allowing Class Four residential property owners to elect an informal review process.

REQUIREMENT

Clarified that decisions made under the new informal review process are final and binding on both the taxpayer and the department, removing the option for the taxpayer to appeal to district court.

TECHNICAL

Standardized capitalization and formatting throughout the document, such as changing 'SENATE BILL NO.' to 'SB 302' and adjusting section headers.

SB0302_2(11).pdf → SB0302_3.pdf · 3 edits

MINOR

The bill adds explicit rulemaking authority to the Montana Tax Appeal Board, allowing it to create formal procedures for handling disputes. It also clarifies that informal review decisions for Class 4 residential property are binding on the Department of Revenue and cannot be appealed by taxpayers to district court. Additionally, the bill inserts a new requirement for the board to adopt specific rules outlining these informal review procedures.

Scope change

The bill expands the Montana Tax Appeal Board's authority by explicitly granting it the power to create administrative rules, whereas the previous version did not contain this specific grant of authority.

REQUIREMENT

The bill explicitly grants the Montana Tax Appeal Board rulemaking authority to establish procedures for tax appeals.

A new requirement mandates that the Montana Tax Appeal Board must adopt specific rules outlining the procedures for informal reviews.

ENFORCEMENT

The bill clarifies that informal review decisions for Class 4 residential property are final and binding on the Department of Revenue, preventing taxpayer appeals to district court.

SB0302_1(2).pdf → SB0302_2.pdf · 2 edits

MINOR

The bill's page headers were updated to reflect a new version number (SB0302.2) and a revised year format. The most significant substantive change is the addition of a specific exemption clause stating that the Montana Tax Appeal Board's final decision in an informal review is not subject to reconsideration or appeal by the taxpayer or the Department, whereas the previous text did not explicitly name these parties.

Scope change

The bill's scope of finality was narrowed by explicitly excluding taxpayers and the Department from the right to appeal informal review decisions.

ENFORCEMENT

Added explicit language confirming that taxpayers and the Department cannot appeal or seek reconsideration of informal board decisions.

TECHNICAL

Updated page headers to change the bill identifier from SB 302.1 to SB0302.2 and adjusted the year display format.

LC0704.pdf → SB0302_1.pdf · 3 edits

MINOR

The bill's identifier was updated from LC 0704 to SB 302, reflecting its introduction in the Senate. The document title was revised to explicitly identify the primary sponsor, D. Zolnikov, and the footer was updated to label the version as an 'Authorized Print Version.' These are primarily technical and formatting changes that standardize the bill's presentation and attribution.

TECHNICAL

The bill number was changed from LC 0704 to SB 302.1, indicating a shift in legislative tracking or a specific Senate version.

The name of the primary sponsor, D. Zolnikov, was added to the bill header.

The footer text was updated to include 'Authorized Print Version' and the new bill number.

Provide informal review of property tax disputes at MTAB

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