Senate tax committee hears bills on appraiser access and disclosure of corporate property tax appeals; both tabled

Helena — On Feb. 28, the Montana Senate Tax Committee considered two bills affecting property taxation: Senate Bill 519, introduced by Senator Tony Tzczak, which would require Department of Revenue valuation employees to obtain written permission before entering private land to appraise or audit property; and Senate Bill 512, introduced by Senator Mary Anne Dunwell, which would make settlement outcomes in appeals by centrally assessed (industrial) property owners more readily available to the public.

The proposals prompted debate about landowner privacy, administrative burden and transparency. Senator Tony Tzczak, Senate District 35, told the committee that published notices sent during reappraisal cycles often go unseen and can leave landowners surprised to find appraisers on their property. “This is going to make it so they have to get written permission from the property owner to come onto their property with their knowledge,” Tzczak said, summarizing the sponsor’s intent to require explicit consent.

Bryce Kaatz, bureau chief of the Property Assessment Division at the Montana Department of Revenue, described how the department currently operates and the operational consequences of the change. Kaatz said owners who submit a written request can be contacted and an appointment set before field staff access their land, but absent such a…