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Senate taxation panel advances bill clarifying two‑year reappraisal cycle for locally assessed property
Summary
The Senate Taxation Committee heard House Bill 90, a Department of Revenue–backed measure clarifying that all locally assessed real property is reappraised on a two‑year cycle; the committee later concurred with the House on the measure during executive action.
House Bill 90, a Department of Revenue‑sponsored measure to clarify the reappraisal schedule for locally assessed property, won committee approval after a brief hearing and later received the committee’s concurrence vote during executive action. Representative Russ Minor introduced the bill and said it would “amend 15‑7‑111 to clarify: all locally assessed real property is valued on a two‑year reappraisal cycle.”
The bill does not change the department’s practice, the department’s witness told the committee. Paula Gilbert, administrator for the Property Assessment Division at the Montana Department of Revenue, said the bill is “just a simple amendment to 15‑7‑111, which adds clarification that locally assessed real property is valued on a two‑year reappraisal cycle.” Gilbert said that practice has been in effect since Montana switched to a two‑year reappraisal cycle in 2015 and that the amendment simply makes that explicit for all locally assessed property classes.
Committee members asked for clarifying details. Senator Sandra Dunwell asked whether the bill covers forestland; Gilbert replied, “Forestland is already on a two‑year reappraisal cycle.” Gilbert also summarized classification: “Class 3 is agricultural land. Class 4 is residential, commercial, and industrial properties mainly, and class 10 is forest land.”
The committee moved the bill to the floor during executive action. A motion to concur on House Bill 90 was made and adopted by voice vote during the committee’s executive session, sending the measure forward for floor consideration.
Background and significance: the bill applies only to locally assessed property (not centrally assessed property) and clarifies that locally assessed parcels in classes beyond the common class 4 are included in the two‑year reappraisal cycle. Representatives of the Department of Revenue said the change does not alter current practice but improves statutory clarity.
Votes and next steps: The committee’s concurrence motion for House Bill 90 passed by voice vote during executive action; no roll‑call tally was recorded in the transcript. The bill now moves to the full Senate for consideration.
