HOME    SEARCH    ABOUT US    CONTACT US    HELP   
           
Montana Administrative Register Notice 42-1006 No. 22   11/22/2019    
Prev Next

BEFORE THE DEPARTMENT OF REVENUE

OF THE STATE OF MONTANA

 

In the matter of the amendment of ARM 42.20.173 pertaining to statutory deadlines for request for informal classification and appraisal reviews

)

)

)

)

NOTICE OF PUBLIC HEARING ON PROPOSED AMENDMENT

 

TO: All Concerned Persons

 

1. On December 13, 2019, at 11:00 a.m., the Department of Revenue will hold a public hearing in the Third Floor Reception Area Conference Room of the Sam W. Mitchell Building, located at 125 North Roberts, Helena, Montana, to consider the proposed amendment of the above-stated rules. The conference room is most readily accessed by entering through the east doors of the building.

 

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, please advise the department of the nature of the accommodation needed, no later than 5 p.m. on November 29, 2019. Please contact Todd Olson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or todd.olson@mt.gov.

 

3. The rule as proposed to be amended provides as follows, new matter underlined, deleted matter interlined:

 

42.20.173 STATUTORY DEADLINES FOR REQUESTS FOR INFORMAL CLASSIFICATION AND APPRAISAL REVIEWS, FORM AB-26 (1) remains the same.

(2) Class three and four property taxpayers dissatisfied with the department's appraised value of their property may submit a Form AB-26 one time per valuation cycle. To be considered for both years of the two-year valuation cycle, the Form AB-26 must be submitted to the local department field office in the county in which the property is located within 30 days from the date on the classification and appraisal notice.

(3) remains the same.

(4) Class ten property taxpayers dissatisfied with the department's appraised value of their property may submit a Form AB-26 one time per valuation cycle. To be considered for all years of the six-year valuation cycle, the Form AB-26 must be submitted to the local department field office in the county in which the property is located within 30 days from the date on the classification and appraisal notice.

(5) remains the same.

(6) As provided in 15-7-102, MCA, taxpayers may also request an informal review by checking a box found on their classification and appraisal notice and returning the request to the department. For this purpose, the department has incorporated the check box request into a detachable coupon on the classification and appraisal notice. Upon receipt of the taxpayer's returned coupon, the department will mail a Form AB-26 to the taxpayer with a cover letter stating the Form AB-26 must be postmarked or hand-delivered to the department within 15 business days of the date on the letter or within 30 days of the date shown on the taxpayer's classification and appraisal notice, whichever is later.

(6) through (8) remain the same but are renumbered (7) through (9).

 

AUTH:  15-1-201, MCA

IMP:  15-7-102, 15-7-110, 15-7-111, MCA

 

REASONABLE NECESSITY:  The department proposes to amend ARM 42.20.173 to implement amendments to 15-7-102, MCA, made under House Bill 514 (HB 514) by the 2019 Montana Legislature. HB 514 provides taxpayers with an additional means of requesting an informal classification and appraisal review (informal review) with the department over disputes in taxpayer property valuation through a "check the box" request option.  Currently, all informal review requests are made through the department's Form AB-26, Request for Informal Classification and Appraisal Review (Form AB-26).

Based on the "check the box" request option, the department proposes (6) which is necessary to incorporate the request option into rule and provide a means of requesting the informal review. The department proposes using a detachable coupon on the classification and appraisal notice which is returned by the taxpayer to the department.

Proposed (6) also implements submission deadlines that define the department's timely receipt of a taxpayer's "check the box" request, within existing department processes and in conjunction with Form AB-26, and within the 30-day informal review request deadline provided in 15-7-102, MCA. Since HB 514 only created the alternate informal request option, it is necessary for the department to establish deadlines and a process to consider the taxpayer's "check the box" request option and to correspond with the taxpayer regarding the basis for the informal review request. If the department does not have an additional process and deadlines, it is likely that the department cannot timely complete any "check the box" requested informal review determinations because the department will only know that a taxpayer desires an informal review; all other necessary taxpayer and property information that is described on the Form AB-26 and is integral in the informal review process will not be provided by the taxpayer.

Lastly, the department proposes housekeeping amendments in (2) and (4) to reflect that the department no longer has offices in each of Montana's 56 counties.  Taxpayers may submit a Form AB-26 to the field office servicing their county using the mailing address provided on their classification and appraisal notice.

 

            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: Todd Olson, Department of Revenue, Director's Office, P.O. Box 7701, Helena, Montana 59604-7701; telephone (406) 444-7905; fax (406) 444-3696; or e-mail todd.olson@mt.gov and must be received no later than December 20, 2019.

 

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

 

6. 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 e-mail or mailing address of the person to receive notices and specifies that the person wishes to receive notice regarding particular subject matter or matters. Notices will be sent by e-mail unless a mailing preference is noted in the request. A written request may be mailed or delivered to the person in number 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.

 

7. An electronic copy of this notice is available on the department's web site at www.mtrevenue.gov, or through the Secretary of State's web site at sosmt.gov/ARM/register.

 

8. The bill sponsor contact requirements of 2-4-302, MCA, apply and have been fulfilled. The primary bill sponsor was contacted by email on September 16, 2019 and November 7, 2019.

 

9. With regard to the requirements of 2-4-111, MCA, the department has determined that the amendment of the above-referenced rule will not significantly and directly impact small businesses.

 

 

/s/ Todd Olson                                              /s/ Gene Walborn                                        

Todd Olson                                                   Gene Walborn

Rule Reviewer                                              Director of Revenue

 

Certified to the Secretary of State November 12, 2019.

Home  |   Search  |   About Us  |   Contact Us  |   Help  |   Disclaimer  |   Privacy & Security