Big Horn County amends property-sale rules to allow negotiated sales for tax-deed properties

On Feb. 19, 2026, the Big Horn County Board of County Commissioners adopted Resolution 2025-32A, amending the county's procedures for sale and disposition of real property to allow the board to accept less than an appraisal and to engage in direct negotiations with interested parties for property that failed to sell at earlier tax-deed auctions. Commissioner Larry Vandersloot moved to approve the resolution; Commissioner George Real Bird III seconded the motion, which passed unanimously among those present.

The resolution cites state law (including MCA 7-5-2101(1), MCA 7-8-2301, MCA 7-8-2521 and MCA 7-8-2522) as authority for the changes and lays out several specific rules. It allows property that did not sell at a second tax-deed auction to be sold either at another public auction, by sealed bid, or by directly negotiated contract. The board may redetermine a sales price when bids are not received at the first auction and is authorized to set minimum sales prices to recover taxes, assessments, penalties, interest and county costs where required by statute.

The resolution requires that property with an estimated value greater than $20,000 be appraised by a disinterested certified general real estate appraiser prior to sale; land that failed to sell for its appraised value at a second auction is exempt from that appraisal requirement. The board also may donate or sell property acquired by tax deed at a reduced price to municipalities or corporations for the purpose of constructing low-income housing, and it may trade or sell county real property to political subdivisions when the property is not necessary for county business (the minimum-sales-price requirement does not apply to such trades).

The resolution sets rules for permits, leases and licenses for county property: all such arrangements must be approved by the board; a lease may not be made for an amount less than the amount that would have been collected had taxes been levied; lessees may place improvements only under a written agreement approved by the board; and when occupied real property is acquired by the county the board may either lease to the occupants or give them 30 days' notice to vacate.

Notice requirements are preserved: sales must be noticed by publication as required under statute, and the county will also post adopted resolutions of intent and notices on the county website, courthouse and other customary public-posting locations. The board directed that retained county property be administered and maintained by the board or its designee and that multiple-use management principles be considered in disposals to support diverse activities and local economies.

The resolution record indicates the board held a public hearing on Feb. 5, 2026, as required by statute. The transcribed enactment line shows the place of enactment as Hardin, Montana; the specific day in the transcribed enactment clause is garbled and not specified.

Votes at a glance: The meeting record shows that motions to approve claims batch 1215, to approve the Feb. 12, 2026 minutes, to approve an agreement and release with Chief Deputy County Attorney David Sibley, and to adopt Resolution 2025-32A all passed unanimously. The motions were moved by Commissioner Larry Vandersloot and seconded by Commissioner George Real Bird III; the record lists Commissioners Real Bird III and Vandersloot as present during roll call. Commissioner Lawrence Big Hair is listed on the resolution signature block but the roll-call line records only Real Bird III and Vandersloot as in attendance.

During public comment Deputy Clerk & Recorder Peri Schehderline said she will obtain the list of properties for a second tax-deed sale from Treasurer Denise Rios, schedule the sale and publish notice; Commissioner Vandersloot requested a meeting to coordinate the fair week schedule for county events. With no further business the board adjourned.