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42.18.133    2015 MONTANA GENERAL REAPPRAISAL PLAN

(1) The Montana reappraisal plan implements the Legislature's cyclical reappraisal program set forth in 15-7-111, MCA, using mass appraisal standards and techniques.

(2) The Montana reappraisal plan provides for the valuation of:

(a) residential property;

(b) commercial property; and

(c) agricultural and forest land property.

(3) CAMA, as defined in ARM 42.18.128, is used to assist in the valuation process. The department determines a new appraised value for each:

(a) parcel of land;

(b) residential improvement;

(c) commercial improvement; and

(d) agricultural improvement.

(4) The electronic CAMA record is the official record of the department's data with regard to individual property characteristics and valuation.

(5) New appraised values will be entered on the tax rolls for tax year 2015.

(6) The department will develop a reappraisal communications plan that includes the appeals process to improve taxpayer understanding, how reappraisal affects them and how it affects their appeal opportunities and rights. The plan will include both general communications provided to the public as well as communications with individual property owners.

(7) The methods used for appraising industrial properties are contained in ARM Title 42, chapter 22, subchapter 13.

History: 15-1-201, 15-7-111, MCA; IMP, 15-7-111, 15-7-112, 15-7-201, 15-9-101, 15-44-103, MCA; NEW, 2012 MAR p. 2641, Eff. 12/21/12.

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