Montana Form AB-26 enables property owners to challenge their property’s classification or appraised value through the Department of Revenue’s informal review process, offering a streamlined first step before formal county tax appeal board hearings. Submit this seven-page form within 30 days of receiving your classification and appraisal notice to the specific Department of Revenue field office listed on your notice. Incomplete submissions will be returned for correction. The process allows you to provide supporting evidence like recent purchase documents, independent appraisals, comparable sales data, construction cost breakdowns, or income statements for commercial properties, potentially leading to on-site inspections and value adjustments effective for the current tax year.
How to Complete Montana Form AB-26
Part I: Required Information
Property Owner Name and Mailing Address (4 lines): Enter full legal name and complete mailing address
Update my property record with this mailing address: Check YES to permanently update DOR records for future notices
Contact Phone: Provide daytime phone number where staff can reach you
Email: Supply preferred email for communications
Property Address (2 lines): Write complete physical street address of property
County: State county where property located
Geocode: Enter 17-digit property ID from classification notice
Assessment Code: Provide 10-digit alphanumeric code from notice
Type of Property: Check ONE: Residential / Mobile Home / Vacant Land / Industrial / Commercial / Personal Property / Ag/Forest Land / Other
Part II: Request for Review and Inspection
My request for informal property review is based on following facts: Describe specific issues (sq ft differences, bedrooms, recent purchase, appraisal, construction costs) – attach extra page if needed
Name (if representative): Person completing form on owner’s behalf
Phone (representative): Contact number for form completer
Mailing Address (representative): Representative’s mailing address
Signature: Owner or authorized representative
Date: Signing date
On-site property inspection – want to be present?: Check Yes (appraiser schedules appointment) / No (inspector visits alone)
Property Owner Signature: Final owner confirmation
Date: Final signing date
Part III: Property Owner Documentation
Current Assessed Value (from Jan 1, 2024 notice):
Land: $_____ (enter land value from notice)
Improvements: $_____ (enter building/improvement value)
Personal Property: $_____ (enter if applicable)
Total: $_____ (sum above values)
Value as Determined by Property Owner (Jan 1, 2024 market value):
Land: $_____ (your land market value estimate)
Improvements: $_____ (your improvement market value estimate)
Personal Property: $_____ (current year value)
Total: $_____ (your total estimate)
Supporting Documentation (check all attached):
☐ Recent purchase agreement (within 6 months of Jan 1)
☐ Fee appraisal (within 6 months)
☐ Comparable sales/listings (within 6 months)
☐ Construction/remodel cost breakdown
☐ Income property data (rents, expenses, pro forma)
Part IV: Appealing Informal Review
Appeal Process: Receive determination letter → Appeal to County Tax Appeal Board (CTAB) within 30 days → Montana Tax Appeal Board (MTAB) → District Court
Industrial Property: Direct appeal option to MTAB or CTAB
Part V: Information Packet Request
Request residential/commercial info packet:
☐ I do not want packet
☐ Postal mail
☐ Provide at on-site inspection
☐ Email via State File Transfer Service
Packet contains: Property record card, building sketch/photo, 3-5 comparable sales
Part VI: Additional Residential Sales Data
Residential properties only:
☐ Do not want additional sales data
☐ Postal mail (paper)
☐ Postal mail USB drive (PDF)
Contains: All market model area sales (geocode, date, price, address)
Part VII: Land Model Sales Data
Vacant land only:
☐ Do not want land sales data
☐ Postal mail
☐ Email File Transfer Service
Contains: Market model neighborhood sales (adjusted prices)
Part VIII: Confidentiality Agreement
Sales Information is Confidential: Sign agreeing NOT to disclose/copy/share sales data except at hearings
Property Owner Signature: _______ Date: _______
Alternative mailing address: ____________________________
Part IX: Representative/Attorney Agreement
Representative signature: _______ Date: _______
Representative delivery address: ____________________________
Submission Requirements
Deadline: 30 days from classification notice date
Submit to: DOR field office address ON YOUR NOTICE
Required: Complete form + ALL supporting documents + signatures
Contact: revenue.mt.gov or (406) 444-6900
Power of Attorney: Required if representative files