Assessment Ratio
100%
Appeal Deadline
First Monday in June, 2026 or 30 days from notice
Official Form
AB-26 (Request for Informal Review)
Risk of Increase
Yes
How Assessment Works in Montana
Montana assesses property at 100% of market value. A tax rate of approximately 1.35% is then applied to residential property to determine the taxable value. Your assessed value should reflect what your home would sell for on the open market.
Risk of Increase
In Montana, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in Montana
File Form AB-26 (Request for Informal Review) with the Montana Department of Revenue. If unresolved, appeal to the county Tax Appeal Board by the first Monday in June.
Step-by-Step
Montana Appeal Process
Receive your assessment notice from the Montana Department of Revenue.
File Form AB-26 requesting an informal review within 30 days of the notice.
If unresolved, appeal to the county Tax Appeal Board by the first Monday in June.
Attend the hearing and present comparable sales evidence.
If denied, appeal to the State Tax Appeal Board within 30 days.
FAQ
Montana Property Tax Appeal Questions
Can my Montana assessment increase on appeal?
Yes. The Tax Appeal Board can adjust your assessment in either direction. However, increases are uncommon when you present strong evidence of over-assessment.
What is the AB-26 form?
Form AB-26 is Montana's Request for Informal Review of Property Valuation. It is the first step in the appeal process, filed with the Department of Revenue.
How often does Montana reassess?
Montana reassesses all property every two years (reappraisal cycle). The Department of Revenue adjusts values based on market data during each cycle.
What is the effective property tax rate in Montana?
Montana property tax rates vary by county, municipality, and school district, but the effective rate (annual tax paid divided by market value) typically ranges from about 0.5% to 2.5%. Because Montana assesses property at 100% of market value, your actual tax bill depends on both the assessed value and the local millage or mill levy applied on top of it. If your assessed value is higher than comparable sales support, filing a appeal is one of the only ways to reduce your effective rate without waiting for a reassessment.
How long does a property tax appeal take in Montana?
Most Montana appeals take between 6 weeks and 6 months from filing to final decision. After you file AB-26 (Request for Informal Review), the assessor or review board schedules a hearing — typically within 30 to 90 days — and issues a written decision shortly after. Cases that settle informally resolve faster, while cases that advance to a formal hearing or court appeal can take several additional months. ProtestMax prepares your full evidence packet in minutes so you can file immediately and start the clock.
Can I appeal my property taxes every year in Montana?
Yes. In Montana, homeowners generally have the right to appeal their property tax assessment every year, as long as you file by the First Monday in June, 2026 or 30 days from notice deadline. Even if you won a reduction last year, your assessor can revalue your property the following year, and you retain the right to challenge the new value. Annual appeals are especially important during years when market values are flat or falling but assessments keep rising.
What evidence is most persuasive in Montana hearings?
The strongest evidence in a Montana appeal hearing is recent comparable sales — homes similar to yours in size, age, condition, and location that sold for less than your assessed value within the last 6 to 12 months. Equity comparisons (similar homes assessed for less than yours) are also highly persuasive. Photos of deferred maintenance, structural issues, or negative location factors (busy roads, flood zones, power lines) strengthen your case further. ProtestMax assembles all of this evidence into a hearing-ready packet tailored to Montana's rules.