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Montana Tax Appeal Board highlights training and moves to online filing after hearing 100+ appeals in 2024
Summary
Chairman Travis Brown told the Appropriations Subcommittee the Montana Tax Appeal Board (MTAB) adjudicated more than 100 appeals in 2024, operates with 5.5 FTEs funded entirely from the general fund, and is prioritizing county board training and a new online case‑management system to improve timeliness and transparency.
Travis Brown, chairman of the Montana Tax Appeal Board, told the Section A Appropriations Subcommittee that MTAB is the constitutional appellate body for final Department of Revenue decisions under Article VII, Section 7 of the Montana Constitution and that the board adjudicated more than 100 appeals in 2024.
The board is composed of three governor‑appointed members who serve staggered six‑year terms; MTAB supports and trains 56 county tax appeal boards, reimburses county secretarial time and CTAB member travel from its budget, and publishes decisions online. MTAB has a small administrative staff including a law clerk and an administrative secretary and reports 5.5 full‑time equivalent positions; its budget is 100% general fund.
Why it matters: MTAB provides a forum for taxpayers to challenge property valuations, classifications and other Department of Revenue final determinations. Timely, well‑reasoned decisions and robust county tax appeal boards help preserve public confidence in the tax system and may reduce caseload pressure at the state level.
Case volume and training: Brown said MTAB adjudicated ‘‘over a 100 appeals last year’’ covering residential to industrial property and some income tax cases, and that the board delivered decisions within the timeframes allowed by the Montana Administrative Procedure Act. He said part of MTAB’s ongoing priorities is to ensure counties have competent CTABs and to expand in‑person and Zoom trainings across the state (Kalispell, Missoula, Havre, Great Falls, Bozeman, Billings and Miles City were listed).
Recordkeeping and digital transition: When asked whether MTAB tracks appeals that are denied or dismissed prior to hearing, Brown said the board accepts and hears any filed appeal and that the agency does not keep a separate denial metric. He told the committee the board is developing an online case‑management platform with the Department of Administration IT staff to allow taxpayers to file appeals directly on MTAB’s website and to improve internal case tracking.
Budget and staffing: MTAB requested a roughly 4.5% increase for the 2027 biennium driven by present‑law personal‑services and fixed‑cost adjustments; the agency is not seeking new programs. Brown offered to locate historical caseload numbers beyond his recent tenure and to provide additional data on appeals over multiple years at the committee’s request.
No formal committee actions or votes were taken in the presentation; members discussed data collection, historical caseloads and county training needs.
