Montana Administrative Register Notice 42-2-780 No. 21   11/08/2007    
    Page No.: 1804 -- 1806
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In the matter of the proposed adoption of New Rule I relating to property tax refund hardship request

TO: All Concerned Persons


1. On November 28, 2007, at 11:00 a.m., a public hearing will be held in the Director's Office (Fourth Floor) Conference Room of the Sam W. Mitchell Building, at Helena, Montana, to consider the adoption of the above-stated rules.

Individuals planning to attend the hearing shall enter the building through the east doors of the Sam W. Mitchell Building, 125 North Roberts, Helena, Montana.


2. The Department of Revenue will make reasonable accommodations for persons with disabilities who wish to participate in this public hearing or need an alternative accessible format of this notice. If you require an accommodation, contact the Department of Revenue no later than 5:00 p.m., November 19, 2007, to advise us of the nature of the accommodation that you need. Please contact Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-3696; or e-mail canderson@mt.gov.


3. The proposed new rule does not replace or modify any section currently found in the Administrative Rules of Montana. The proposed new rule provides as follows:


NEW RULE I GOOD CAUSE FOR EXTENDING FILING PERIOD FOR PROPERTY TAX REFUND; PROCEDURE FOR REQUESTING AN EXTENSION; DEMONSTRATING "GOOD CAUSE" (1) If a taxpayer qualifies for a 2006 property tax refund, but fails to file for the refund by December 31, 2007, the taxpayer may request an extension of the filing period by demonstrating good cause for the extension to the department.

(2) To request an extension, in addition to filing the claim for refund, the taxpayer must file a statement with the department, executed by the taxpayer under penalty of false swearing, describing the grounds constituting good cause for the extension.

(3) For purposes of this rule, "good cause" includes, but is not limited to, inability to file for the refund because the taxpayer's ability to file was materially impaired by reason of:

(a) an act of God, natural disaster, or emergency as declared by the Governor or President;

(b) military service;

(c) physical, mental, or medical incapacity;

(d) disputed or undetermined property ownership; or

(e) other reason that, in the department's sole discretion, materially impaired the taxpayer's ability to file for the refund.

(4) The request for an extension must be filed with the department no later than June 30, 2008.


AUTH: 15-1-201, 15-30-105, 15-30-140, MCA

IMP: Ch. 6 Sp. Laws May 2007, 15-1-201, 15-30-140, MCA


REASONABLE NECESSITY: The department is proposing to adopt New Rule I because the 60th Legislature during Special Session enacted HB9, Chapter 6, which provided for a $400 property tax refund for residents of Montana who resided in their principal residential property for more than seven months during 2006 and paid property taxes which exceeded $400 (possibly including 2005 and 2004 taxes). This rule is necessary to clarify that under certain circumstances, as outlined in the rule, the department will consider issuing this refund to taxpayers beyond December 31, 2007.


4. Concerned persons may submit their data, views, or arguments, either orally or in writing, at the hearing. Written data, views, or arguments may also be submitted to: Cleo Anderson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-5828; fax (406) 444-3696; or e-mail canderson@mt.gov and must be received no later than December 6, 2007.


5. Cleo Anderson, Department of Revenue, Director's Office, has been designated to preside over and conduct the hearing.


6. An electronic copy of this Notice of Public Hearing 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 Notice of Public Hearing 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.


7. The Department of Revenue maintains a list of interested persons who wish to receive notices of rulemaking actions proposed by this agency. Persons who wish to have their name added to the list shall make a written request, which includes the name and mailing address of the person to receive notices and specifies that the person wishes to receive notices regarding particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. Such written request may be mailed or delivered to the person in 4 above or faxed to the office at (406) 444-3696, or may be made by completing a request form at any rules hearing held by the Department of Revenue.


8. The bill sponsor notice requirements of 2-4-302, MCA, apply and have been fulfilled. The primary bill sponsor, Representative Jon Sonju, was notified on October 26, 2007, by electronic mail.



/s/ Cleo Anderson                                                          /s/ Dan R. Bucks

CLEO ANDERSON                                                      DAN R. BUCKS

Rule Reviewer                                                                Director of Revenue


Certified to Secretary of State October 29, 2007

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