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Committee considers SB 328 to clarify tax-appeal deadlines to Montana Tax Appeal Board
Summary
SB 328 would set the deadline to appeal a county tax-appeal board decision as the later of 45 days after the county hearing or 30 days after the county mails the decision; MTAB and DOR supported the change as clarifying ambiguous 'receipt' language.
Sen. Daniel Zolnikoff introduced Senate Bill 328, a short bill to clarify when taxpayers must appeal a county tax appeal board decision to the Montana Tax Appeal Board (MTAB). The bill replaces ambiguous 'receipt' language with a bright-line test: the later of 45 calendar days after the county hearing or 30 calendar days after the county mails its decision.
"This changes it to say that a county tax board or a taxpayer may appeal... within the later of 45 calendar days after the date of the county board hearing... or 30 calendar days after the date the county board mails this decision," the sponsor said, emphasizing the change reduces uncertainty about when the appeal window begins.
Adam Milinoff, a board member filling in for MTAB’s chairman, said MTAB supports the bill because it provides definitive dates and typically the 45-day-after-hearing option will be the later date. Danielle Pease, an attorney with the Department of Revenue, told the committee that mailing dates typically appear on county opinions and that current practice usually shows decisions are mailed promptly. Committee members asked whether a single 45-day rule would suffice; proponents said the two-option approach ensures taxpayers get the most time possible in varied real-world situations.
Senator Zolnikoff closed, noting the bill gives clarity to taxpayers and the appeal board. The committee closed the hearing on SB 328 with no recorded opponents and no immediate executive action taken during the hearing.
