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Senate committee hears bill to set a fixed start for tax-appeal deadlines
Summary
A Senate Local Government hearing reviewed Senate Bill 328 to clarify when the 30-day appeal period begins for appeals from county tax appeal boards to the Montana Tax Appeal Board, proponents said the change would reduce uncertainty caused by variable mailing times.
Senate Local Government Committee members heard testimony on Senate Bill 328, a measure to set a definite start date for the appeal period when taxpayers seek review by the Montana Tax Appeal Board, sponsor Senator Daniel Zolnikov told the committee.
The bill would replace the current trigger — 30 days from when a taxpayer receives a county tax appeal board decision letter — with a clearer timeline tied to the county board’s mailing and the Montana Tax Appeal Board’s processing, proponents said. "This bill provides clarity to the appeal process and MTAP fully supports Senate Bill 328," Travis Brown, chairman of the Montana Tax Appeal Board, told the committee.
Under current practice, county tax appeal boards typically mail their decisions within about three days of a hearing, but mailing times and county procedures vary. Brown said that variation has produced disputes when taxpayers claim they never received a notice and therefore missed the 30-day filing window. He said the bill effectively extends the deadline by roughly 15 days in some cases to account for mailing times and give taxpayers a uniform, knowable period to file an appeal.
Senators questioned whether the change could cause some taxpayers to lose appeal rights. Brown responded that the bill is intended to be "pro-taxpayer," providing extra time to account for mail delays, and stressed that the Montana Tax Appeal Board uses whichever address a taxpayer provides when they file. Senator Beard asked whether county decisions are mailed by certified mail; Brown said counties do not generally use certified mail for those notices.
An attorney from the Department of Revenue, Danielle Pease, attended as an informational witness and identified herself to the committee but did not offer substantive opposition. No opponents appeared in person or online during the hearing.
The committee closed the public hearing on SB 328 with no committee action recorded at that session. The bill will return for further consideration in committee or later floor deadlines as required by legislative schedule.
