Montana State Legislature

SJ 23: Centrally Assessed and Utility Property

The Legislature ranked the Senate Joint Resolution No. 23 study of centrally assessed and utility property 11th out of 20 studies. The work plan adopted by the committee includes study activities.

The committee adopted the final report at the September meeting.

September 13, 2018

• SJ 23 Study of Taxation of Centrally Assessed and Utility Property Draft Final Report (September 2018)

July 10-11, 2018

• SJ 23: Centrally Assessed Bill Drafts Overview
• Bill drafts: LCcald, LCca01, LCca02
• SJ 23 Study of Taxation of Centrally Assessed and Utility Property Draft Final Report
• Public comment
  • John Alke, Northwestern Energy
  • Montana Electric Cooperatives' Association

May 2-3, 2018

• SJ 23: Centrally Assessed and Industrial Property Appeal Procedures
• Overview of Intangible Personal Property Exemption
• Consideration of changing timeline for certifying taxable value
  • Montana Taxpayers Association handout

March 13-14, 2018

• Taxes Paid by Public Utility Customers -- Megan Moore
• Public comment
  • Northwestern Energy Montana Property Taxes slides
  • Public Service Commission letter
  • Montana Taxpayers Association property tax rates

December 5, 2017

• SJ 23: Updated Overview of Classification, Assessment, and Taxation
• SJ 23: Updated Overview of Selected States' Methods for Valuing Centrally Assessed Property

September 13-14, 2017

• Slides: Industrial Properties Valuation and Timeline -- DOR
• Slides: Centrally Assessed Properties Valuation and Timeline -- DOR
• Comments of Richard G. Smith on Behalf of Northwestern Energy
• CHS handouts
  • Assessed Market Value per Montana DOR
  • Oil & Gas Journal Data
• Charter Communications slides
• Public comment
  • Qwest Corporation
  • Montana Taxpayers Association: Constitution and State Law, Tax Rates by Property Class, Historic Tax Rates