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Committee hears SB5 to raise county tax appeal board per diems to $60/$120
Summary
SB5 would raise CTAB compensation from $45 to $60 for half days and $90 to $120 for full days, effective July 1, 2025; proponents, including the Montana Tax Appeal Board, said the modest increase is needed to recruit and retain volunteer members and estimated the statewide appropriation required.
Senator Becky Beard presented Senate Bill 5 on behalf of the revenue interim committee, proposing to increase county tax appeal board (CTAB) per-diem compensation. "The compensation rate for half days was $45 for 4 hours and is to be revised to $60. A full day's pay was $90 and now would be 120 with the passage of senate bill 5," Beard said, adding an effective date of July 1, 2025.
Travis Brown, chair of the Montana Tax Appeal Board, testified that all 56 counties have tax appeal boards and that members provide a constitutionally mandated adjudicative function. Brown said the rate had not been adjusted since 2015 and argued the increase would help recruit and retain knowledgeable members. He provided rough fiscal estimates: at current rates the system cost about $22,770 per tax cycle and raising the per diem would increase costs to about $30,360; Brown said the board would request an appropriation to cover the change.
County officials and tax-board chairs from multiple counties supported the bill, calling the increase modest and aimed at preserving due process in tax appeals. No opponents or informational witnesses were recorded in the transcript; the sponsor closed by asking for a do-pass recommendation. The hearing record shows discussion and support but no formal committee vote.
Next steps will depend on committee scheduling and potential appropriation language to fund the per-diem increase.
