Montana tax appraisers would need written permission to enter private land

Department of Revenue staff would need written permission and would contact owners or their agents to arrange visits. These requirements would cover state employees entering private land to value or check property for property taxes. If an owner blocks entry or fails or refuses to arrange a visit, the department would estimate the property's value. Appeal boards could adjust that estimate only if the owner allows entry or submits an appraisal by a Montana-certified appraiser meeting professional standards. That appraisal must be conducted within one year of the reappraisal valuation date and separately value the land and each improvement. Allowing an exterior inspection while refusing access inside buildings or other property would not prevent an adjustment. The proposal specified January 1, 2026, as its effective date and covered property tax appraisals conducted after December 31, 2025. It failed and did not take effect.

County treasurers would include written-permission requirements and landowner rights in the specified tax notices. The statement would appear in the county tax notices listed in section 15-7-140. Notices would explain that owners or their agents must give written permission and may be present during an appraisal or audit. Notices would direct owners to call or write their local Department of Revenue office between December 1 and December 31 to request a visit for the next tax year.