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.