Montana State Legislature

Treatment of Intangible Property for Centrally Assessed Property Valuation

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7. Treatment of Intangible Property for Centrally Assessed Property Valuation

A study of the treatment of intangible property for centrally assessed property valuation ranked fifth in the committee poll of study topics. The work plan adopted by the committee includes a study plan for this study.

June 9-10, 2016

• Montana Taxpayers Association proposal
  • Deducting Intangible Asset Value for Property Tax Purposes by Richard G. Smith
  • Market Value - Telecommunication Company
• Department of Revenue possible amendments
• CenturyLink proposal
  • Slide presentation
  • Qwest Corporation property taxes data
• Montana Budget and Policy Center proposal

March 10-11, 2016

• Court Decisions on the Treatment of Intangible Property -- Jaret Coles

November 30 -December 2, 2015

• Intangibles in Property Tax Assessment slides -- Karen Powell
• Draft Overview of Selected States Methods for Valuing Centrally Assessed Property (2011) -- Jeff Martin

September 24-25, 2015

• Overview of Intangible Personal Property Exemption -- Jaret Coles