MT HB644

Counties may employ their own certified property appraisers for property tax purposes with written permission from the Department of Revenue

County appraisers must submit property appraisals to the Department of Revenue by July 1 annually, and these appraisals must be used when certifying taxable values

County-employed appraisers receive the same authority as state appraisers to enter private land for property appraisal and audit purposes, with trespass law exemptions applying to both

Landowners must be notified that both department and county staff may enter property, and landowners retain the right to require their presence during appraisals by notifying both entities in writing

The bill amends sections 15-7-139 and 15-7-140, MCA, to incorporate county appraisers into existing property valuation procedures and landowner notification requirements