Commissioners ask state to prorate 2024 taxes for Bitterroot Valley Mennonite Church

The Ravalli County Board of County Commissioners on May 27 voted to ask the Montana Department of Revenue to prorate 2024 property taxes for the Bitterroot Valley Mennonite Church, tax ID 126580, after county staff reported the church’s tax-exemption application arrived after the statutory deadline.

County staff told commissioners that the church’s ownership of the parcel transferred by quitclaim deed in August 2024 and the Department of Revenue received the exemption application in October 2024 — after the March 1 deadline for the 2024 tax year. A county attorney and the county treasurer briefed the board on options to resolve the resulting bill, which county staff estimated at roughly $13,000 for 2024.

Robust because the matter affects an individual taxpayer, the board directed staff to put the request in writing to the Department of Revenue. The motion, as approved, asks the department to calculate a prorated tax obligation matching the date the church took ownership and the date the state determined the property exempt. County Attorney Dylan (last name not specified in the transcript) was assigned to draft and send the letter to DOR.

County Attorney Dylan told the commissioners the Department of Revenue had suggested the commission ask for a proration and that DOR could use journal vouchers and administrative adjustments to “clean up” the tax status once it reviews the file. Dylan advised a practical option would be to pay under protest, which would place the funds in a separate account while the state resolves the exemption calculation.

County Treasurer Dan Weitz said the treasurer’s office would follow whichever administrative route is chosen and explained the billing process: “then if it does go past due, we have to send you a bill out once we get the information back … and then I’d have to give you 30 days to make that payment,” Weitz said, adding that if the department determines a refund is owed, the treasurer’s office would issue it.

Herb Jonathan, who identified himself as treasurer of the Bitterroot Valley Mennonite Church, explained the timing that led to the late filing. “The Mennonite Church did not tax exemption in 2024 because the application was not filed by the deadline of March first of 20 24,” he told the board, and said the church had paid the first-half bill and sought guidance on the second-half due date.

The board voted unanimously to send the proration request to the Department of Revenue. Commissioners advised the church to delay paying the second half while the state and county complete the review; commissioners also noted the county has authority to waive penalties and interest if the final calculation requires adjustment.

The clerk’s office and the county attorney will prepare and send the formal request to the Department of Revenue and notify the church when that is done.