Montana State Legislature

Department of Revenue

Agency Leadership

Brendan Beatty, Director

Appointed by Governor Gianforte in January 2021

Agency Website

https://mtrevenue.gov/

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.

Agency Oversight Materials

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

August 16, 2024

• Real Property Informal Reviews and Appeals
• Department of Revenue Major Case Update
• Agricultural Land Reappraisal Overview
• Forest Land Valuation Overview
• PD 24: Revise terms for Forest Land Taxation Advisory Committee
• Public Comment 
  • Michael Waterman, Bozeman Schools
  • Julia Altemus, Montana Wood Products Association

• Review of Agency-Proposed Legislation
• 2025 Legislative Proposals

June 24, 2024

• Property appeals update
• Grow Montana Jobs Credit required report
• Major case update
• Forest Land Taxation Advisory Committee terms legislation (PD 24)

May 9-10, 2024

• Income Tax and Property Tax Rebate Report
  • Property tax rebate postcard
  • Property tax rebate letter
• Real Property Information Reviews and Appeals
• Major Case Update

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

• Appeal Memo
• AB 26 Postcard
• Litigation Update
• 2023 Rebate Update

September 19, 2023

• Land Classification Study Working Group
• ​​​​​​​Measuring the Quality of Reappraisal
  • Quality of Reappraisal Highlights
• Real Property Informal Reviews and Appeals
• Department of Revenue Major Case Update

July 13, 2023

• Tax Season 2023 Update
• Memo: Department of Revenue Bill Implementation Highlights -- Tony Zammit
• Memo: Department of Revenue Major Case Update -- David R. Stewart
• Montana Property Tax Relief flyer
• 2023 Tax Rebates