Prohibit tax assessor entry to private property without permission

SB 519 would require Montana's Department of Revenue property valuation staff to obtain written permission from landowners before entering private property to appraise or audit property for tax purposes. Landowners would need to provide written permission (via mail) by December 31 each year to allow appraisers access, or the department would estimate property value without entry. The bill also requires annual notices to landowners about their right to be present during appraisals and limits entry to established roads unless landowners grant additional access. This bill died in committee on May 23, 2025, and did not become law.