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Gallatin County tax board upholds Department of Revenue valuation for Cougar Drive property
Summary
The Gallatin County Tax Appeal Board denied an appeal by Justin Miller seeking a cut in his 2024 property valuation, upholding the Montana Department of Revenue's appraised value after deliberation that accounted for a prior AB-26 review, comparable sales and an economic condition factor.
The Gallatin County Tax Appeal Board on an undated hearing upheld the Montana Department of Revenue's valuation of a residential property at 738 Cougar Drive, denying an appeal by homeowner Justin Miller.
The decision, announced by Jeff Green with the Gallatin County Tax Appeal Board, leaves the combined land and improvement valuation at $1,277,400, the figure the Department presented after an internal AB-26 review reduced an earlier appraisal. Miller asked the board to lower the valuation to $850,000.
The appeal centered on whether the Department used appropriate comparables and whether a new house rebuilt after a 2023 fire should be valued on the Jan. 1, 2022 lien date and adjusted from the applicant's reported construction costs. Justin Miller, the appellant and property owner, told the board he rebuilt after a fire and supplied contractor invoices and an insurance payout, saying, “they gave me $475,720,” as evidence of his replacement costs. He also…
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