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Commissioners deny tax-refund abatement after resident cites medical emergency
Summary
After Frederick William Smith described two TIAs and an ischemic stroke that caused him to miss a property-tax installment, Flathead County commissioners denied his request to refund penalty and interest, citing Montana Code Annotated’s rules on due dates and notices.
Frederick William Smith appeared before the Flathead County Board of Commissioners on Oct. 7 to request a refund of late tax charges after he said medical emergencies left him confused and he missed a property-tax installment.
"During this period, I had 2 TIA's, what's called mini strokes, and a lot of confusion," Smith said, adding that he immediately paid both installments and the late fee when he realized the error.
County staff told the board the Montana Code Annotated does not permit the county to refund penalty or interest for health-related circumstances because the statute requires notices and sets the due date (Nov. 30) without enumerated exceptions. A county staff member summarized: "The law clearly states that the due date is November 30 of the taxing year ... There isn't any exceptions that they list, for health issues."
A commissioner moved to deny the abatement request on the basis of statutory limits; the motion was seconded and carried by voice vote. The board did not set aside the penalty or interest and directed staff to follow statutory requirements in handling similar claims.
