BEFORE THE DEPARTMENT OF REVENUE
OF THE STATE OF MONTANA
In the matter of the amendment of ARM 42.19.401 and 42.19.501 relating to the property tax assistance program and tax exemptions for disabled veterans
NOTICE OF AMENDMENT
TO: All Concerned Persons
1. On October 29, 2009, the department published MAR Notice No. 42-2-816 regarding the proposed amendment of the above-stated rules at page 1993 of the 2009 Montana Administrative Register, issue no. 20.
2. A public hearing was held on November 24, 2009, to consider the proposed amendment. No one appeared at the hearing to testify. Written comments were received and are summarized as follows along with the response of the department:
COMMENT NO. 1: Patty Lovass, Missoula, Montana stated that the rule proposals are an attempt to provide some legal authority for the manipulation of values and limit mitigation rights following the legislative session ex post facto (retroactively).
RESPONSE NO. 1: The amendment of these rules has nothing to do with retroactive applicability of an enacted statute. As stated in the reasonable necessity for the rules contained in MAR 42-2-816, these amendments are made annually to show how the department arrives at market value as required by 15-8-111, MCA. These annual amendments provide information to taxpayers of the current percentages used by the department when valuing and taxing their property.
These annual amendments have been made to this set of rules since 1986, when the First Judicial District Court ruled that the department must publish these trend tables annually. Prior to that time the trend tables were made available to taxpayers upon request.
This rule action is in compliance with that district court order and the requirements of the Montana Administrative Procedure Act.
COMMENT NO. 2: Patty Lovass stated that the Revenue and Transportation Interim Committee should require an economic impact statement of proposed rules.
RESPONSE NO. 2: The Revenue and Transportation Interim Committee reviews all rulemaking actions of the department and the department welcomes any input from this committee regarding the rulemaking actions of the agency.
3. The department amends ARM 42.19.401 with the following change:
42.19.401 PROPERTY TAX ASSISTANCE PROGRAM (1) through (5)(c) remain as proposed.
(6) An applicant that is not required to file income tax for the preceding calendar year must determine what their federal adjusted gross income would have been had they been required to file.
AUTH: 15-1-201, MCA
IMP: 15-6-134, MCA
4. The department amends ARM 42.19.501 as proposed.
5. An electronic copy of this Adoption Notice is available through the department's site on the World Wide Web at www.mt.gov/revenue, under "for your reference"; "DOR administrative rules"; and "upcoming events and proposed rule changes." The department strives to make the electronic copy of this Adoption Notice conform to the official version of the Notice, as printed in the Montana Administrative Register, but advises all concerned persons that in the event of a discrepancy between the official printed text of the Notice and the electronic version of the Notice, only the official printed text will be considered. In addition, although the department strives to keep its web site accessible at all times, concerned persons should be aware that the web site may be unavailable during some periods, due to system maintenance or technical problems.
/s/ Cleo Anderson_________ /s/ Dan R. Bucks________
CLEO ANDERSON DAN R. BUCKS
Rule Reviewer Director of Revenue
Certified to Secretary of State December 14, 2009