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Committee hears proposal to raise county tax appeal board per diems, citing recruitment and retention needs
Summary
Senate Bill 5 would raise per‑diem rates for county tax appeal board members (proposed change: $45→$60 for half day; $90→$120 for full day). Proponents — county commissioners, tax appeal board chairs and MTAB — said the modest increase would improve recruitment; a DNRC‑style cost estimate in testimony put the one‑time annual increase at about $7,770.
Senate Bill 5, sponsored by Sen. Becky Beard, would increase per‑diem compensation for county tax appeal board members to address recruiting and retention challenges in some counties.
Becky Beard said the bill, requested by the Revenue Interim Committee, updates compensation rates that have not changed since 2015 and sets an effective date of July 1. "This compensation rate has not been revised since 2015," Beard said when she opened the hearing.
Multiple proponents described practical recruitment problems in smaller counties and heavy workloads in larger counties. Gordon Oelkers (Montana Association of Counties) said the increase would help recruit members and noted the Department of Administration pays reimbursements so counties would see no direct fiscal impact for the per‑diem itself. Zach Brown (Gallatin County commissioner) and Laura Myers (chair, Yellowstone County Tax Appeal Board) said the modest stipend would honor service and help retain experienced members.
Travis Brown, chair of the Montana Tax Appeal Board, provided specific numbers: current law pays $45 for less than four hours (half day) and $90 for more than four hours (full day); MTAB recommends raising those rates to $60 (half day) and $120 (full day). He told the committee that reimbursements in 2023 totaled $22,770 and estimated that under the proposed rates reimbursements would be about $30,360 — an increase of roughly $7,770 to the general fund.
Witnesses noted the bill does not change how secretaries (who take minutes) are reimbursed; Travis Brown said secretaries are county employees paid at county rates and counties are reimbursed accordingly. Committee members discussed whether to add an inflationary indexing mechanism; Sen. Ellsworth suggested an amendment to automatically adjust rates over time and the sponsor said she would consider it.
There were no recorded opponents. Senator Beard closed by asking for a 'do pass' and the committee ended the hearing; executive action was scheduled for a later date.
Next steps: committee executive action to consider amendments and a recommendation on SB 5.
