Montana Form CAB-8 — officially titled the Request for Informal Review for Centrally Assessed Companies — is the form used by centrally assessed businesses to formally dispute or question a classification and appraisal notice issued by the Montana Department of Revenue. Unlike locally assessed properties, which use a different form entirely, centrally assessed companies include industries like railroads, airlines, pipelines, telecommunications providers, and other entities whose property is valued at the state level rather than at the county level. When the Montana Department of Revenue issues an initial classification and appraisal notice and a centrally assessed company disagrees with the valuation, classification, or both, Form CAB-8 is the starting point for challenging that notice through a formal but relatively accessible process known as an informal review. This form also serves a second, distinct purpose: it can be used by property owners who have already exhausted their standard appeal rights but wish to ask the department to consider extenuating circumstances — meaning unusual, extraordinary events (such as a bankruptcy, acquisition, merger, or other non-recurring event) that may have materially affected the value of the property. Either way, the timeline is strict — you typically have 20 days from the date on the notice to file, with a limited 10-day grace window if you’ve already notified the department before the original deadline expires. Once the department completes its review, it issues a final notice of determination outlining any adjustments made. If you still disagree after that decision, your next step is filing Form CAB-9 — the Notice of Referral to the Office of Dispute Resolution for Centrally Assessed Companies — within 15 days of that determination date. Form CAB-8 is the essential first step in this appeals process, and completing it accurately and completely is critical to avoiding a denial of your request.
Who Should Use Montana Form CAB-8
Form CAB-8 is for centrally assessed companies only. If your property is locally assessed, use Form AB-26 instead. Centrally assessed companies are those whose property is appraised by the state rather than the county — typically large infrastructure-based businesses operating across multiple jurisdictions.
You should use this form if:
- You received an initial classification and appraisal notice and disagree with the value or classification
- You want to challenge an issue before the valuation is finalized
- You have exhausted your appeal rights but believe extenuating circumstances warrant a review
How To File Montana Form CAB-8
Mail the completed form to:
Department of Revenue, PO Box 7149, Helena MT 59604-7149
Or email it to: DORobjections@mt.gov
Do not submit this form to your county. It goes directly to the Montana Department of Revenue. File within 20 days of the notice date, and keep a copy for your records.
How To Complete Montana Form CAB-8
Authorization Of Representative (Optional Section)
If you plan to have someone else represent you during the informal review process, complete this section. If you’re handling it yourself, leave it blank.
Name Of Representative: Enter the full legal name of the individual who will represent you.
Phone: Enter the representative’s direct phone number including area code.
Email: Enter the representative’s email address.
Note: Simply naming a representative here is not enough. You must also have a completed Form POA on file with the Montana Department of Revenue for that individual. A fully executed Federal Form 2848 is also acceptable in place of Form POA.
Request For Review — Choose Your Type
This section requires you to select one of the following options by checking the appropriate box:
Option 1 — I Am Requesting An Informal Review: Select this if you are within the objection deadline and are disputing the classification or appraisal value on your notice.
Option 2 — I Have Exhausted My Appeal Rights But Ask The Department To Consider Extenuating Circumstances: Select this if you missed the standard appeal window but have an unusual, extraordinary reason that may justify a review of your assessed value. Examples include bankruptcies, mergers, acquisitions, or the sale of major assets — events that are non-recurring, material in nature, and outside typical business operations.
Written Explanation Of Your Request
This is a required narrative section. Leaving it blank will result in the denial of your request.
- If you chose Option 1 (Informal Review): Write a detailed explanation for each disputed issue. Be specific — identify what you disagree with, why the classification or appraisal value is incorrect, and what evidence or reasoning supports your position.
- If you chose Option 2 (Extenuating Circumstances): Describe the specific circumstances that affected your property’s value, why they are extraordinary and non-recurring, and why you believe they warrant a review even though your standard appeal window has passed.
Use the space provided on the form, and attach additional sheets if you need more room. Label any attachments clearly with your business name and account ID.
Choose Your Review Format — Select One
After writing your explanation, you must also check one of the following two options:
Option A — I Request A Review Of My Statement Of Accounts Or Appraisal Report Using Only The Information I Submitted: Choose this if you want the department to review your case based solely on the documents and information already on file — no meeting, no new material.
Option B — I Request An Informal Review Meeting To Provide Additional Information: Choose this if you want to schedule an in-person or remote meeting where you can present additional information, documents, or arguments directly to the department.
Taxpayer Information Section
Taxpayer/Owner/Business Name: Enter the full legal name of the company or property owner exactly as it appears in your account records with the department.
SSN/FEIN: Enter your Social Security Number (for individual owners) or Federal Employer Identification Number (for businesses).
Address: Enter the complete mailing address for the taxpayer or business.
City: Enter the city.
State: Enter the two-letter state code.
ZIP: Enter the full ZIP primary contact phone number for the taxpayer.
Fax: Enter a fax number if available. This field is optional but useful for department communications.
Email: Enter the taxpayer’s or primary contact’s email address.
Tax Type(s): Specify the type of tax being disputed — for example, property tax or a specific centrally assessed tax category.
For Tax Period(s): Enter the tax year or years your request covers.
Account ID: Enter the account identification number assigned to your company by the Montana Department of Revenue. This is found on your classification and appraisal notice.
Signature Section
I Declare Under Penalty Of False Swearing…: Read the certification statement in full before signing. By signing, you are affirming that everything on the form and in your written explanation is true, correct, and complete.
Signature: Sign your full legal name in the signature field.
Date: Enter the date you are signing the form.
Printed Name: Print your full legal name clearly below your signature.
Title: Enter your title if signing on behalf of a company (for example: President, CFO, Owner, Authorized Representative).
Important Deadlines To Remember
- You have 20 days from the date on your classification and appraisal notice to file Form CAB-8.
- If you notify the department before the 20-day deadline passes, you may get up to 10 additional days to submit the form.
- For a review to apply to both years of a two-year valuation cycle, you must submit the objection in writing by the original deadline.
- If you file after the deadline, the review applies only to the second year of the valuation cycle.
- For second-year applicability, the objection must be filed by June 1 of the second valuation year, or within the standard deadline if a new notice was issued in the second year.
- After the department’s final notice of determination, you have 15 days to file Form CAB-9 if you want to escalate to the Office of Dispute Resolution.
FAQs
What Is Montana Form CAB-8 Used For?
It is used by centrally assessed companies to request an informal review of a classification and appraisal notice from the Montana Department of Revenue, or to request a review based on extenuating circumstances.
How Long Do I Have To File Form CAB-8?
You have 20 days from the date on your notice, with a possible 10-day extension if you notify the department before the original deadline expires.
What Happens After I File Form CAB-8?
The department reviews your request and sends a final notice of determination. If you disagree with that outcome, you can escalate by filing Form CAB-9 within 15 days.
Do I Need A Representative To File Form CAB-8?
No, but you may choose one. If you do, file a Form POA or a federal Form 2848 authorizing them to represent you.