REPORTS

• LEG Days Presentations
  • ​​​​​​​Property Tax 101
  • Property Tax 201
• Property Tax in Montana: A Brief History (Legislative Services Division, August 2023)
• Property Tax Revenues in Montana (January 2020)
• Property Tax Assistance Programs (Revenue Interim Committee, May 2024) 
• Legal Framework for Property Valuation (Revenue Interim Committee, March 2024)
• Revaluation Cycles in Montana and the U.S. (Revenue Interim Committee, March 2024)
• Voted Levies (Revenue Interim Committee, March 2024)
• Property Tax Statutory Authority (HJ 35 Tax Study Committee, ORPA, March 2020)
• Summary of Property Tax Reports 2019-2020 Interim (August 2021)
• Carry Forward Authority for State Mill Levies (Section 15-10-420, MCA, Jaret Coles, Legal Services, August 2020)
• Constitutional Property Tax Parameters (HJ 35 Tax Study, Jaret Coles, Legal Services, January 2020)

PRESENTATIONS

• Property Tax Model: Newly Taxable Impacts (May 2022)
• Reappraisal Impacts on Property Taxes Paid (January 2022)

VIDEOS

• Property Tax Study: Basics (Revenue Interim Committee, September 18, 2023)
• Property Tax Study: Limits (Revenue Interim Committee, September 18, 2023)
• Property Tax Study: Comparisons (Revenue Interim Committee, September 19, 2023)

REPORTS

• 50-State Property Tax Comparison Study (Lincoln Institute of Land Policy, July 2022)

PRESENTATIONS

• Comparison of State Property Tax Systems (Lincoln Institute of Land Policy, November 2021)
• Property Tax Relief for Homeowners (Lincoln Institute of land Policy, January 2022)

EXTERNAL LINKS

• Best Practices: Lincoln Institute of Land Policy Reports to MARA & RIC
• Homeowner Property Tax Relief Report (Lincoln Institute of Land Policy)
• Public School & Property Tax Comparison Model

REPORTS

• Max Mill Levy: Overview & History (Revenue Interim Committee, Megan Moore, September 2023)
• Property Tax Limits (Revenue Interim Committee, Megan Moore, September 2023)
• Entitlement Share (Legislative Fiscal Division, January 2023)
• Local Government & Property Taxes in Montana (June 2020)
• Special Districts: Statutory Authority (Local Government Interim Committee, Toni Henneman, September 2021)

» School District General Fund Tool Tutorial

REPORTS

• K-12 Funding Training (January 2023)
• K-12 Funding: District General Fund (December 2021, FY 22)
• School Property Tax (March 2020)

VIDEOS

• Property Tax Study: HB 587 Training (Revenue Interim Committee, September 18, 2023)

EXEMPTION REPORTS

• Real Property Tax Exemptions (Performance Audit, Legislative Audit Division, May 2023)
• Fiscal Impacts of Property Tax Exemptions & Abatements (Megan Moore, November 2023)

ABATEMENT REPORTS

• Property Tax Abatements (HJ 35 Tax Study Committee, ORPA, January 2020)

TAX INCREMENT FINANCING REPORTS

• TIF Basics (Megan Moore. November 2023)
• TIF: Duration of Districts (Revenue Interim Committee, March 2024)
• TIF: Reporting in Montana & U.S. (Revenue Interim Committee, March 2024)
• MARA TIF Follow-Up: Tax Increment Financing (November 2021)
• MARA TIF Overview: Tax Increment Financing (August 2021)
• Tax Increment Financing: Administration & Impact (Performance Audit, Legislative Audit Division, February 2018)

VIDEOS

• Property Tax Study: Exemptions (Revenue Interim Committee, September 19, 2023)

CENTRALLY ASSESSED & INTANGIBLE PERSONAL PROPERTY

• SJ 23: Updated Overview of Classification, Assessment, and Taxation (December 2017)
• SJ 23: Updated Overview of Selected States' Methods for Valuing Centrally Assessed Property (December 2017)
• Overview of Intangible Personal Property Exemption: Constitution, Statute, Administrative Rules, and Court Decisions (Jaret Coles, June 16, 2022)
• Selected States’ Treatment of Intangibles (Megan Moore, June 16, 2022)
• Discussion on the Intangible Personal Property Exemption of Centrally Assessed Property (Doug Roehm, DOR, September 15, 2022)
• IPP and Goodwill Exemptions: General Issues and State Comparison (Jared Isom, DOR, September 15, 2022)

AGRICULTURAL PROPERTY

• Slides: Overview of Agricultural Land Valuation (Department of Revenue, September 2017)
• Agricultural Land Classes (Kurt Swimley, October 2023)
• Residential vs Nonqualified Agricultural Land Classification & Valuation (Department of Revenue, April 2022)
• HJ 22 Study: Montana History of Agricultural Classification and Valuation (Megan Moore, March 2018)
• HJ 22: Eligibility for Agricultural Classification in Selected States (Megan Moore, December 2017)

EXTERNAL LINKS

• Property Assessment Division (Department of Revenue)