Form Ab-26 - Request For Informal Assessment Review Page 4
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6Instructions for Submitting a Request for
Informal Assessment Review (Form AB-26)
you must complete a county tax appeal process
SECTION I. General Information
before you can appeal to the State Tax Appeal
Board. If you are challenging a denial of EPTAP,
What if I do not agree with the value given to my
PTAP or an exemption, you may file your appeal
property?
directly with the State Tax Appeal Board. The
If you do not agree with our determination of the
decision of the State Tax Appeal Board is final,
market value or classification of your property, you
unless you pursue district court action.
have the right to request an informal assessment
review and/or file a formal appeal at the county and
Who may submit a Form AB-26 or file an appeal?
state level.
Any taxpayer who has received an assessment
● Request for Informal Assessment Review
notice for Class 3, 4, 8 or 10 properties and has
(Form AB-26) – This process allows you an
questions concerning the assessment or feels that
opportunity to explain why you believe the value
the assessment is incorrect may file a Form AB-26.
shown on your assessment notice is incorrect and
You may also file a Form AB-26 if you have received
answer questions concerning the value of your
a letter denying your application for our extended
property. The informal review process starts when
property tax assistance program (EPTAP), property
you fill out a Form AB-26, available from your local
tax assistance application (PTAP), or an exemption.
Department of Revenue office or on our website
You may complete a Form AB-26 yourself or have a
at revenue.mt.gov. This form must be completed
representative or attorney complete it for you. If you
and returned to the Department of Revenue office
have a representative or an attorney complete and file
shown on the assessment notice on or before the
a Form AB-26 for you, you and your representative or
first Monday in June of the current tax year, or
attorney must file a power of attorney form. If needed,
within 30 days after the date on the assessment
the link for a power of attorney form is:
notice, whichever is later. We encourage property
mt.gov/formsandresources/downloadable-forms/
owners who have questions or concerns about
power-of-attorney.mcpx.
their property values to use the Form AB-26
Below is a detailed listing of the classes of property
process.
that a Form AB-26 can be submitted for:
● File an appeal to a county tax appeal board
● Class 3 properties include agricultural land,
– If you are not satisfied with the results of your
one acre homestead on agricultural land,
informal review, or if you do not want to use the
non-productive patented mining claims, and
informal review process described above, you
nonqualified agricultural land.
can appeal your value to a county tax appeal
board. Appeal forms are available at your local
● Class 4 properties include residential, commercial
county clerk and recorder’s office, or on the State
and industrial land and improvements, including
Tax Appeal Board’s website at
improvements on agricultural land. One acre
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homestead on forest and nonqualified agricultural
land, mobile homes, manufactured homes and
Appeals to a county tax appeal board must be
golf courses.
filed on or before the first Monday in June or 30
days after receiving your property assessment
● Class 8 properties include business equipment,
notice, or if you requested an informal review,
machinery, livestock, and all other property that is
within 30 days of our decision.
not included in any other class of property.
● File an appeal to the State Tax Appeal Board
● Class 10 property includes forestland.
– If you are not satisfied with a county tax appeal
board’s decision, you can appeal to the state tax
What assessment may be reviewed?
appeal board. Appeals to the State Tax Appeal
You can only submit a Form AB-26 once in a
Board must be filed within 30 days of receiving a
reappraisal cycle. If we adjust your property value or
county tax appeal board’s decision. Unless you
classification as a result of your Form AB-26 review,
are challenging a denial of an extended property
the adjustment will be effective beginning the year
tax assistance program (EPTAP), property tax
for which your Form AB-26 was filed. As a general
assistance application (PTAP) or an exemption,
Page 4 of 6
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