Montana property tax appeals, 2027
In Montana, you appeal a property assessment to the County Tax Appeal Board, and the deadline is 30 days after the date on the Classification and Appraisal Notice. Each county below lists its own date, how to file and who hears the appeal. Sale prices are not public record in Montana, so evidence leans on the county’s own data, listings and independent appraisals.
Data as of 20 Oct 2026 · 56 counties, state and county recordsHow appeals work in Montana
| Rule | What applies |
|---|---|
| What you argue | Market value as of January 1 of the year before the two-year cycle begins (January 1, 2024 for 2025–2026) (MCA 15-7-111(5)) |
| How homes are assessed | 100% of market value |
| Deadline | Within 30 days of the date on the Classification and Appraisal Notice, either Form AB-26 to the Department of Revenue or an appeal to the county tax appeal board via the clerk and recorder; then 30 days from the department’s AB-26 determination (MCA 15-7-102(3), (6); 15-15-102). |
| First appeal to | County Tax Appeal Board |
| What the notice shows | Market value as “Current Assessed Value”; assessed value as “Current Taxable Value”. Mails: Mid-June, when ownership, classification or value changes; every parcel in a reappraisal year |
| Sale prices public | No |
| Statutes | Grounds: MCA 15-8-111; 15-7-102(3)(a). Filing: MCA 15-7-102; 15-15-102. Assessor’s evidence: MCA 15-7-102(3)(b)–(c) (methodology, comparable sales and model-area sales on request, under a confidentiality agreement). |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Montana county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Yellowstone County | Not yet published | — | — | Scan from recent sales |
| Gallatin County | Not yet published | — | — | Scan from recent sales |
| Missoula County | Not yet published | — | — | Scan from recent sales |
| Flathead County | Not yet published | — | — | Scan from recent sales |
| Cascade County | Not yet published | — | — | Scan from recent sales |
| Lewis and Clark County | Not yet published | — | — | Scan from recent sales |
| Ravalli County | Not yet published | — | — | Scan from recent sales |
| Silver Bow County | Not yet published | — | — | Scan from recent sales |
| Lake County | Not yet published | — | — | Scan from recent sales |
| Lincoln County | Not yet published | — | — | Scan from recent sales |
| Park County | Not yet published | — | — | Scan from recent sales |
| Hill County | Not yet published | — | — | Scan from recent sales |
| Sanders County | Not yet published | — | — | Scan from recent sales |
| Glacier County | Not yet published | — | — | Scan from recent sales |
| Jefferson County | Not yet published | — | — | Scan from recent sales |
| Big Horn County | Not yet published | — | — | Scan from recent sales |
| Custer County | Not yet published | — | — | Scan from recent sales |
| Fergus County | Not yet published | — | — | Scan from recent sales |
| Carbon County | Not yet published | — | — | Scan from recent sales |
| Richland County | Not yet published | — | — | Scan from recent sales |
| Roosevelt County | Not yet published | — | — | Scan from recent sales |
| Beaverhead County | Not yet published | — | — | Scan from recent sales |
| Deer Lodge County | Not yet published | — | — | Scan from recent sales |
| Madison County | Not yet published | — | — | Scan from recent sales |
| Stillwater County | Not yet published | — | — | Scan from recent sales |
| Dawson County | Not yet published | — | — | Scan from recent sales |
| Broadwater County | Not yet published | — | — | Scan from recent sales |
| Rosebud County | Not yet published | — | — | Scan from recent sales |
| Valley County | Not yet published | — | — | Scan from recent sales |
| Powell County | Not yet published | — | — | Scan from recent sales |
| Blaine County | Not yet published | — | — | Scan from recent sales |
| Teton County | Not yet published | — | — | Scan from recent sales |
| Pondera County | Not yet published | — | — | Scan from recent sales |
| Chouteau County | Not yet published | — | — | Scan from recent sales |
| Musselshell County | Not yet published | — | — | Scan from recent sales |
| Mineral County | Not yet published | — | — | Scan from recent sales |
| Toole County | Not yet published | — | — | Scan from recent sales |
| Phillips County | Not yet published | — | — | Scan from recent sales |
| Sweet Grass County | Not yet published | — | — | Scan from recent sales |
| Granite County | Not yet published | — | — | Scan from recent sales |
| Sheridan County | Not yet published | — | — | Scan from recent sales |
| Fallon County | Not yet published | — | — | Scan from recent sales |
| Judith Basin County | Not yet published | — | — | Scan from recent sales |
| Meagher County | Not yet published | — | — | Scan from recent sales |
| Wheatland County | Not yet published | — | — | Scan from recent sales |
| Liberty County | Not yet published | — | — | Scan from recent sales |
| Powder River County | Not yet published | — | — | Scan from recent sales |
| McCone County | Not yet published | — | — | Scan from recent sales |
| Daniels County | Not yet published | — | — | Scan from recent sales |
| Carter County | Not yet published | — | — | Scan from recent sales |
| Garfield County | Not yet published | — | — | Scan from recent sales |
| Prairie County | Not yet published | — | — | Scan from recent sales |
| Wibaux County | Not yet published | — | — | Scan from recent sales |
| Golden Valley County | Not yet published | — | — | Scan from recent sales |
| Treasure County | Not yet published | — | — | Scan from recent sales |
| Petroleum County | Not yet published | — | — | Scan from recent sales |
Montana questions
When is the property tax appeal deadline in Montana?
Within 30 days of the date on the Classification and Appraisal Notice, either Form AB-26 to the Department of Revenue or an appeal to the county tax appeal board via the clerk and recorder; then 30 days from the department’s AB-26 determination (MCA 15-7-102(3), (6); 15-15-102). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Montana?
The County Tax Appeal Board hears the first appeal (MCA 15-7-102; 15-15-102).
How is a home assessed in Montana?
At 100% of market value, valued as of January 1 of the year before the two-year cycle begins (January 1, 2024 for 2025–2026) (MCA 15-7-111(5)).
What does a Montana assessment notice show?
The market value, labeled “Current Assessed Value”, and the assessed value, labeled “Current Taxable Value”. Notices mail: Mid-June, when ownership, classification or value changes; every parcel in a reappraisal year.
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- MCA 15-8-111 (market value standard)
- MCA 15-6-134 (class four tax rates)
- MCA 15-6-405 (homestead reduced rate)
- MCA 15-7-102 (notice; AB-26 review; appeals)
- MCA 15-7-111 (two-year reappraisal)
- MCA 15-7-308 (transfer certificates confidential)
- MCA 15-15-102 (county tax appeal board application)
- Montana DOR, understanding your property appraisal notice
- Montana DOR sample classification and appraisal notice (2022)
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).