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Bill would clarify tax-appeal deadline by tying MTAB deadline to hearing date or mailing date, whichever is later
Summary
Sen. Daniel Zolnikov told the committee Senate Bill 328 would replace the current ‘received by’ trigger for appeals to the Montana Tax Appeal Board (MTAB) with the later of 30 days after mailing of the county board decision or 45 days after the county hearing to give taxpayers clearer, more predictable deadlines.
Senator Daniel Zolnikov opened the hearing on Senate Bill 328 in the House Taxation Committee, saying the bill aims to remove ambiguity about when the appeal window starts for appeals from county tax appeal boards to the Montana Tax Appeal Board (MTAB).
Under current law, taxpayers have 30 calendar days after receipt of a county tax appeal board decision to appeal to MTAB; the bill would instead allow appeals to MTAB within the later of 30 days after the county board mails its decision or 45 calendar days after the county board hearing. Zolnikov told the committee that the change would give taxpayers a predictable and typically longer appeal window.
Bob Story of the Montana Taxpayers Association testified in support, characterizing the bill as a “common sense” clarification. Adam Milinoff, a board member at MTAB, described the bill as removing ambiguity over when the appeal window begins and expected the 45‑day post‑hearing option to be the later date in most cases. He said the change is “taxpayer‑friendly” because mail delivery times vary and county boards sometimes issue decisions quickly after hearings.
Committee members raised technical questions. Danielle Pease, an attorney for the Department of Revenue, confirmed that county board opinions typically show a mailing date and that, in her experience, boards often mail decisions within one day of the hearing. Representative Reves asked whether the mailing date appears on the opinion; Pease said yes. Representative Weber asked why the bill contains two routes rather than only the 45‑day post‑hearing deadline; MTAB told the committee the two-option formulation ensures taxpayers get the longest available reasonable window regardless of mailing practices.
No opponents were recorded. MTAB and DOR witnesses were available for questions. Senator Zolnikov closed by repeating the bill’s purpose: to clarify the start of the appeal window and to afford taxpayers more time to decide whether to appeal.
