MT SB519

Department of Revenue property valuation staff must obtain written permission from the landowner or their agent before entering private land to appraise or audit property for tax purposes.

Eliminates the previous annual newspaper notice system that allowed landowners to opt-in to requiring their presence during appraisals; instead makes written permission mandatory for all entries.

If a landowner denies entry or refuses to schedule an appointment, the department will estimate the property value, and tax appeal boards generally cannot adjust this estimate unless the landowner later grants access or provides a certified independent appraisal.

County treasurer tax notices must inform property owners that written permission is required for department entry and that owners have the right to be present during appraisals.

Effective January 1, 2026, applying to property tax appraisals conducted after December 31, 2025.