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Senate hearing hears modest increase in pay for county tax appeal board members
Summary
Senate Bill 5 proposes modest increases in per‑diem compensation for county tax appeal board members to help recruitment and retention; proponents from counties and the Montana Tax Appeal Board argued the last legislative increase was in 2015 and presented estimated fiscal impacts; no committee vote was taken.
Senator Becky Beard opened the Local Government Committee hearing on Senate Bill 5, which would raise the per‑diem reimbursement for county tax appeal board (CTAB) members to improve recruitment and retention.
"This compensation rate has not been revised since 2015," Beard said, reading the bill summary and noting an effective date of July 1. Proponents included county commissioners and tax appeal board chairs from across the state who described difficulty recruiting board members in some counties.
Gordon Oelkers, first vice president of the Montana Association of Counties, said the modest increase would help recruit members and that the Department of Administration pays the cost. Zach Brown, a Gallatin County commissioner, and Laura Myers, chair of the Yellowstone County Tax Appeal Board, both described heavy caseloads in their counties and said the increase would aid recruitment and acknowledge service.
Travis Brown, chairman of the Montana Tax Appeal Board (MTAB), provided historical context and cost estimates. He said CTAB pay last changed in 2015 (45 dollars for a half day; 90 dollars for a full day) and reported MTAB’s recommendation to raise per diems to $60 for a half day and $120 for a full day. MTAB’s accounting review found counties were reimbursed $22,770 in 2023 under current rates; the board estimated reimbursements would rise to about $30,360 if the bill passed — an increase of approximately $7,770 to the general fund.
Committee members asked about variation in CTAB composition and the status of secretaries who prepare minutes. Travis Brown said larger counties may maintain more members (seven in Yellowstone) while small counties typically have three; county secretaries remain county employees and their reimbursement follows county pay practices.
Senator Beard closed by asking for a "do pass" recommendation; no formal vote was taken during the hearing. The committee will consider executive action at a later date.
