Montana State Legislature
Department of Revenue
Department of Revenue
Agency Leadership
Brendan Beatty, Director
Appointed by Governor Gianforte in January 2021
Agency Website
Agency Overview
In 1972, the Montana Legislature ratified the state’s new Constitution, creating the Montana Department of Revenue. This reorganization of state government brought liquor control, property valuation, and the assessment and collection of state taxes into one agency. Today, the department:
- Administers more than 40 state taxes and fees, including income taxes, natural resource taxes, corporation taxes and miscellaneous taxes;
- Determines values for all taxable property, including agricultural land, residential real estate, commercial real estate, forest land, business equipment, railroads and public utilities;
- Administers agency liquor store franchise agreements, manages the state’s wholesale liquor operations, and administers laws governing the sale, taxation and licensing of alcoholic beverages; and
- Returns unclaimed property to its rightful owners. A discussion of the department’s organizational structure and responsibilities can be found in the Administrative Rules of Montana.
Mission Statement: To be the nation’s most citizen-oriented, efficiently administered, state tax agency.
Goals and Objectives
- To serve Montana’s citizens by improving their understanding of laws the department administers.
- Providing clear, accurate, and timely information to ensure citizens understand their filing obligations.
- Continually strengthening working relationships with other state agencies, tribal and local governments, the federal government and the public.
- Consistently present the department at its best.
Agency Oversight Materials
Materials related to the Revenue Interim Committee's agency monitoring of the Department of Revenue will be posted here.
March 21-22, 2024
- Real Property Informal Reviews and Appeals
- Major Case Update
- Annual Report on Student Scholarship Organization Credit
- Property Tax Rebate Analysis
January 22-23, 2024
- Updated Rebate Statistics
- Update on 2024 Qualified Education Donations
- Land Classification Working Group
- Department of Revenue Major Case Update
November 2, 2023
September 19, 2023
- Land Classification Study Working Group
- Measuring the Quality of Reappraisal
- Real Property Informal Reviews and Appeals
- Department of Revenue Major Case Update
July 13, 2023
