Montana State Legislature

Materials related to the Revenue Interim Committee's agency monitoring of the Department of Revenue will be posted here.

Meeting Materials

November 19, 2020

• Required report: Taxable Value Neutral Rates of TY 2021 Reappraisal Cycle

September 11, 2020

• Tax Processing Season 2020 Update
• RIC-02 - Convert tax haven list to tax haven criteria
• RIC-03 - Revise lodging tax laws

August 25, 2020

• Short-term Lodging and Rental Vehicle Taxes: Keeping Pace with an Evolving Marketplace: audit, slides -- Legislative Audit Division

July 21, 2020

• Required reports
  • Corporate Income Tax Water's Edge Election - Tax Haven Country Update
  • Property Tax Abatements for Gray Water Systems
  • Tax-exempt Real Property
  • Biodiesel Blending and Storage Tax Credit report
• Taxability of CARES Act Relief Provisions to Montana Taxpayers
• Department of Revenue Major Case Update

April 29, 2020

• Required reports
  • Qualified endowment tax credit
  • Student scholarship organizations

March 19-20, 2019 (Meeting canceled)

• Estimating Montana's Credit for Income Tax Paid to Another State -- Aaron McNay, Department of Revenue
• 2019 Appeal Stats as of 3/13/2020

November 18-19, 2019

• Memo: Department of Revenue Major Case Update -- Dan Whyte
• Memo: The Quality of Reappraisal Report-- Eric Dale
• Measuring the Quality of Reappraisal

September 24-25, 2019

• 2019 Appeal Statistics as of 9/13/2019
• Memo: County-wide Growth in Class 4 'Non-Newly Taxable' Relative to Total Growth
• Memo: Department of Revenue Major Case Update
• Memo: Land Value Property Tax Assistance
• Department of Revenue budget update -- Legislative Fiscal Division
  • Fund Growth
  • HB 2 Expenditures

June 27, 2019

• Changes in Total Market Value for Property Tax Classes 3 and 4
  • Memo
  • Table
• Tax Processing Season 2019 Update
• Major Case Update