Montana tax officials would publish certain property tax settlement details

The Montana Department of Revenue would publish property valuation agreements on its website. This would cover agreements about industrial property or property valued centrally by the state, made by the revenue director or the director's representative. The posted information would include the department's proposed value before settlement and the value agreed to with the taxpayer. The proposal would apply to property tax years beginning after December 31, 2025.

The Montana Department of Revenue would publish its starting position and mediation results. Mediation uses a neutral person to help parties resolve a dispute. This would cover value disputes involving industrial property or centrally valued property that the department assesses each year. The posted information would include the department's proposed value before settlement and the value agreed to with the taxpayer. The public posting requirement would be an exception to the rules keeping mediation private. Other mediation records could not be disclosed before the dispute was resolved by agreement or through an appeal. The proposal would apply to property tax years beginning after December 31, 2025. It does not set a posting deadline.