Department of Revenue seeks imagery and software to find missed new construction after audit; budget requests include property‑tax implementation funds

HELENA — The Department of Revenue told legislators March 1 it will pursue technology and workflow changes to reduce missed new construction after a Legislative Audit Division review found properties with unrecorded building changes across Montana.

The department’s Property Assessment Division asked for an RFP to buy aerial imagery (including oblique imagery) and change‑detection software, and said the technology would let appraisers identify new or expanded structures without driving hundreds of miles of rural roads.

Why it matters: Montana appraisers cover very large territories — the audit cited about 885 square miles per appraiser on average — and missing new construction can shift local tax burdens and affect municipal budgets. Localities with rapid growth rely on newly assessed value to finance public services; unidentified construction can delay revenue flows and create perceived tax shifts.

What the department proposed

Paula Gilbert, Property Assessment Division administrator, told the committee the division is…