Bill > SB5

This bill updates the compensation for county tax appeal board members by increasing their daily pay rates. Specifically, the bill raises the compensation from $45 to $60 for board members working 4 hours or less, and from $90 to $120 for those working more than 4 hours. The bill defines work hours to include hearing tax appeals, deliberating with other board members, and attending meetings called by the Montana tax appeal board. County tax appeal boards are composed of at least three members who serve staggered 3-year terms and must be residents of the county they serve. The bill maintains existing requirements that board members cannot have been employees of the tax department within the last 36 months, and that only three members will hear each appeal, with the presiding officer selecting those members. The changes to compensation are set to take effect on July 1, 2025, and are intended to provide fair compensation for the important work of reviewing property tax assessments at the county level.

Government Affairs

https://bills.legmt.gov/#/laws/bill/20251/LC0087