BEFORE THE Department of REVENUE
OF THE STATE OF MONTANA
In the matter of the amendment of ARM 42.19.402 pertaining to the Property Tax Assistance Program (PTAP) and for Montana Disabled Veteran (MDV) Property Tax Assistance Program
NOTICE OF AMENDMENT
TO: All Concerned Persons
1. On August 27, 2021, the Department of Revenue published MAR Notice No. 42-1036 pertaining to the proposed amendment of the above-stated rule at page 1044 of the 2021 Montana Administrative Register, Issue Number 16.
2. No requests for a public hearing were received. The department did not receive any written comments in direct support or opposition to the proposed amendments.
3. The department did receive one written question relating to the rule, as a whole, which asked why the formulas in the rule were included as they only seem to complicate matters.
The department thanks the commenter for the question and understands that formulas placed into administrative rules have the potential to be confusing or may be difficult to compute. The legislature, under 15-6-305 and 15-6-311, MCA, requires the department to make these calculations annually. The department contends it is implementing the will of the legislature and is providing transparency to those affected by the rule's annual adjustment by having the details (formula) of the calculation in the rule. Further, the 2021 Legislature modified the definition of the personal consumption expenditures (PCE) inflation factor in 15-6-301, MCA, which modified the statute such that the income levels cannot go down because of deflation. If statutes change and the department is able to achieve the calculations with the same level of accuracy and transparency as what the rule currently contains, the department could explore a more simplified manner of presenting the calculations.
4. The department has amended ARM 42.19.402 as proposed.
/s/ Todd Olson /s/ Brendan Beatty
Todd Olson Brendan Beatty
Rule Reviewer Director of Revenue
Certified to the Secretary of State October 12, 2021.