Broadwater County is pictured (Upper Missouri Waterkeeper photo)
In several Montana counties, filling Tax Appeal Board positions proves difficult, causing frustration for some residents like Broadwater County’s Linde Hoff when paying property taxes. Tax Appeal Boards, mandated by state law, allow citizens to contest property taxes and must have at least three members appointed by county commissioners. Recently, Broadwater County faced vacancies due to a member’s death and another’s relocation, leaving only one member listed online.
Despite the county’s efforts to address the issue, Hoff encountered a roadblock in appealing her property tax bill. Her bill included additional rooms not present in her home, and she also engaged in a lawsuit over neighboring property junk, impacting her property’s value per a private assessment. Tax Appeal Boards should enable citizens to present detailed information like Hoff’s to the county.
The Cascade County website states, “The primary purpose of the County Tax Appeal Board is to review the market value assigned by the Department of Revenue and to determine if the taxed property is correctly appraised at 100% market value.” If not, tax adjustments are possible. Hoff found the Tax Appeal Board inactive during her appeal attempt, being redirected between Broadwater County and state authorities, and given incorrect form guidance by the county treasurer.
Broadwater County labeled the tax appeal process “confusing” and suggested using legal or accounting help. Hoff contacted Lewis and Clark County, who couldn’t assist with out-of-county information. The Department of Revenue, not involved with county tax boards, sends an appeal notice requiring a county form. Hoff followed steps but received no resolution, now awaiting next year’s appeal period while the newly appointed board undergoes training.
The Montana State Tax Appeal Board, distinct from the Department of Revenue, handles unresolved county disputes, although county officials seemed unaware of this. Hoff expressed frustration, noting successful past tax appeals and a lack of accountability from county officials.
‘No one wants to take that on’
Board vacancies are common across Montana, affecting various county boards, not just tax appeal boards. Anaconda-Deer Lodge County has struggled to fill a board seat, despite regular advertisements. In some cases, board member shortages create conflicts of interest, highlighting the need for additional members.
Lake County, however, fills its Tax Appeal Board easily due to residents’ interest in property taxes amid rising values. This interest impacts the number of appeals processed. Meanwhile, counties like Blaine recently appointed a new member, though other boards remain hard to fill.
The state relies heavily on these boards for citizen engagement and project groundwork, yet the lack of applicants leaves counties with limited options. “We rely on those boards a lot,” said Commissioner Debi Randolph, emphasizing their vital role in community service and research.
