The Gallatin County Tax Appeal Board voted to accept the Montana Department of Revenue(DOR) valuation of $2,607,316 for property owned by Quentin Kringle, after Kringle argued that 75- and 80-foot stadium light poles at a nearby school have permanently reduced his property's value.

Kringle, the appellant, told the board he purchased the Big Sky-area property in 2020 and that the lights, which he said were installed around 20192020, now shine into his view and "permanently devalues my property." He asked the board to lower the county valuation to $2,073,023.

The countypanel, presided over by Jeff Green, filling in for chairperson Becky Pape, deliberated after hearing testimony from the appellant and from Department of Revenue appraisers. The board accepted the DOR's approach and ruled that no further reduction is warranted at this time.

Why it matters: property valuations determine annual property tax bills. Kringle said the lights altered his property's marketability and view, which he described as a primary value driver in the area; the DOR said it has no market sales data showing a consistent price effect from the lights and therefore could not quantify an additional adjustment.

During the hearing, DOR staff described the review process they used. Mandy McClurg, lead appraiser for the Montana Department of Revenue, said she and colleagues visited the property on June 29, 2024, and adjusted the condition rating of the home from "very good" to "good," changed bathroom counts and added 8,200 square feet of asphalt to the record. Those changes, combined with a 19% negative influence already built into the land model for the Porcupine Park area, reduced the property record value from about $3.51 million to $2,607,316.

McClurg told the board, "The only way that we can make adjustments is based on market data." She and other department staff explained that the department prefers the sales-comparison (market) approach but used the cost approach here because comparable sales data did not reliably capture the subject property's unique features and location.

Board members discussed whether the DORactions were sufficient. One member observed that the department had made a substantial reduction under its AB 26 review and that, without sales showing a broader market effect from the lights, the department could not appropriately quantify a further reduction.

The board then voted to accept the departmentvaluation. The decision is final at the county level but may be appealed: Jeff Green told Kringle he would receive a written decision and that either party may appeal to the Montana State Tax Appeal Board within 30 days of receipt.

Kringle said after the vote that the only comparable sale that would show an effect is his own, because "I look through those poles. My neighbors don't." He reiterated that the poles exceed Gallatin County height standards and said he would consider further appeal.