Broadwater County is pictured (Upper Missouri Waterkeeper photo)
In various Montana counties, staffing the Tax Appeal Board presents challenges, leaving residents like one in Broadwater County frustrated over property tax payments. Montana law mandates each county’s Tax Appeal Board must have at least three members, appointed by county commissioners, to allow property tax appeals. The Broadwater County board faced complications when a member passed away and another relocated, resulting in only one member listed online last week.
Although Commissioner Debi Randolph stated the issue is being addressed, resident Linde Hoff struggled to appeal her property tax bill due to the board’s understaffing. Hoff’s bill included rooms not present in her home, prompting her and her husband to appeal. Additionally, a private assessor found neighboring property devalued theirs amidst a lawsuit about property junk, influencing her tax calculation.
The Tax Appeal Boards are designed to provide citizens a platform to contest their property taxes. Cascade County describes their primary role as reviewing market value assigned by the Department of Revenue to ensure correct appraisals at full market value. Broadwater County’s board dysfunction complicated Hoff’s appeal, leading her between county and state offices, with incorrect guidance from the county treasurer Melissa Franks.
Broadwater County declined direct comments on Hoff’s case, but labeled the tax appeal process as “confusing,” suggesting legal or accounting assistance for residents. Lewis and Clark County Treasurer Amy Reeves confirmed they couldn’t access other counties’ information, and the state Department of Revenue (DOR) clarified their limited role in county appeals.
The DOR sends notifications for 30-day appeals using a county form known as “AB-26.” Dissatisfied property owners must fill another form to appeal to a county tax board. Hoff completed initial forms with a state inspection but received no further communication. She was told to wait for next year as the new board undergoes training, typically meeting from July to October.
The Montana State Tax Appeal Board, separate from DOR and appointed by the Governor, handles unresolved county board disputes, though officials seemed unaware of this distinction. Hoff, feeling “insulted,” met with county officials, echoing sentiments of governmental neglect and urging accountability.
‘No one wants to take that on’
Vacancies extend beyond Broadwater County to other Tax Appeal Boards. Anaconda-Deer Lodge County’s board seeks a third member, as secretary Jessica Dailey noted persistent vacancies despite efforts. A lack of board members once led to a sole member deciding on a colleague’s taxes.
Conversely, Lake County Tax Appeal Board, praised as “the easiest board” to fill by secretary Kate Stinger, sees high resident interest due to rising property taxes. The Flathead region witnesses mounting tax frustrations, exemplified by a recent lawsuit from legislators like Sen. Greg Hertz over escalating property values.
Increased property tax appeals are reported, though Broadwater County Treasurer Franks notes none since her tenure began. Blaine County recently filled a board vacancy, but Commissioner Miles Hutton acknowledges other boards remain unfilled. With numerous appointed boards across counties, like Broadwater’s airport and broadband advisory boards, citizen participation remains crucial.
Commissioner Randolph emphasized reliance on these boards for research and project management, highlighting their essential community service role.
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