Bill clarifies two-year reappraisal cycle for locally assessed property

House Bill 90 would amend Montana Code Annotated 15-7-111 to clarify that all locally assessed real property is valued on a two-year reappraisal cycle, sponsors and proponents told the House Taxation Committee.

Sponsor Representative Russ Minor said the bill "clarifies that all locally assessed real property is valued on a 2 year reappraisal cycle" and that the measure applies only to locally assessed parcels, not centrally assessed property. Paula Gilbert, administrator of the Property Assessment Division at the Department of Revenue, said the department has always valued locally assessed property on the two‑year cycle and the bill simply makes that practice explicit in statute.

Support came from business and industry groups. Bob Story of the Montana Taxpayers Association said placing more property on a two‑year cycle promotes equity in appraisal timing. Krista Lee Evans of Calumet and Montana Renewables (a Great Falls refinery) said HB90 would provide certainty to assessed values, reduce compliance costs and minimize protests. Sonny Capice of the Montana Petroleum Association said the bill is a fair approach that reduces dispute frequency.

An informational witness, John Allen, lead industrial appraiser at the Department of Revenue, was available to answer technical questions about valuation practice.

Why it matters: proponents argued the statutory clarity improves predictability for taxpayers and reduces administrative burden and disputes by aligning reappraisal timing across locally assessed property classes. No committee vote was recorded in the hearing transcript provided.