Memorandum on agricultural land value before reappraisal - Jaret Coles
Appendix A on agricultural land value before reappraisal
Appendix B on agricultural land value before reappraisal
Committee Requested Bill Drafts
LC 0147 - Reduce tax rate on class four property under certain conditions
LC 8001 - Public disclosure of realty transfer certificate for class four residential property
LC 8002 - Public disclosure of realty transfer certificates for class four commercial property
Other Bill Draft
LC 4007 - Create a commercial property reappraisal subcommittee
Department of Revenue Reports - Alternative approach to cyclical reappraisal; Commercial property cap. rates; Commercial property income valuation components; Fiscal impacts of LC0147
August 2 and 3, 2010 Meeting Materials
August 2, 2010 Subcommittee Agricultural Land & Forest Land Property Reappraisal Agenda -- Listen
Residential & Commercial Property Reappraisal Agenda -- Listen Proposed Outline -- Adjust (residential) tax rate on property with loss in taxable value
Property Tax Circuit Breaker Bill Drafts LC 4005 - Establish a circuit breaker income tax credit for property taxes paid Revenue Analysis of LC 4005 -- Department of Revenue LC 4006 - Revise the income threshold levels & percentage multipliers under the property tax assistance programs Revenue Analysis of LC 4006 -- Department of Revenue
Other Bill Drafts LC 4000 - Repeal an inoperative business equipment property tax reimbursement LC 4001 - Repeal Montana Capital Company Act LC 4003 - Correct an adjusted tax rate under the extended property tax assistance program for tax year 2014 LC 4004 - Reduce the withholding tax rate for lottery winnings LC 8889 - Clarify the provisions of the entitlement share payment program LC 8890 - Correct the terminology describing agency liquor stores
April 29, 2010 Subcommittee Meetings Agricultural Land and Forest Land Property Reappraisal Subcommittee -- Agenda (Revised) -- Letter in response to Sen. Peterson's question on Lucas vs. Montana Department of Revenue Lucas v. Montana DOR -- Petitioner PowerPoint Department of Revenue Reports -- For both subcommittees--see report title headings
Residential and Commercial Property Reappraisal Subcommittee -- Agenda (Revised) Memorandum on discussion regarding residential property reappraisal
Memorandum on implications of sales assessment ratio studies on possible legislation and Sample of effects on residential appraised values taken from Westlaw
February 18, 8:00 am, Room 137, Agricultural Land and Forest Land Property Reappraisal Subcommittee -- Listen -- Revised agenda Memorandum on Loss of Taxing Authority for Local Governments--Replace Protested Payments Memorandum on Feasibility of recertifying taxable values and revising mill levies Memorandum on Phase-in of Agricultural Land Values Department of Revenue Reports -- Agricultural-related reports
February 18, 8:00 am, Room 102, Residential and Commercial Property Reappraisal Subcommittee -- Listen -- Revised agenda Memorandum on Loss of Taxing Authority for Local Governments--Replace Protested Payments Memorandum on Feasibility of recertifying taxable values and revising mill levies Department of Revenue Reports -- Commercial and residential-related reports Memorandum on Alternatives for Deferral of Property Taxes
