(1) For energy-related property tax exemptions or property tax rate reductions, an applicant may appeal the department's decision to the State Tax Appeal Board within 30 days of receiving notice of denial from the department.

(2) For energy-related income tax credits, an applicant may appeal the department's decision to the Office of Dispute Resolution in accordance with ARM 42.2.311 through 42.2.326 within 30 days of receiving notice from the department.