Montana
In some Montana counties, tax appeal boards are hard to fill
Broadwater County is pictured (Upper Missouri Waterkeeper photo)
In some counties across Montana, finding people to fill the Tax Appeal Board can be challenging, and for at least one Broadwater County resident, that’s caused some frustration when it came time to pay her property taxes.
Tax Appeal Boards are required by state law of every county and allow a citizen to appeal their property taxes. They are to be made up of, at minimum, three people appointed by county commissioners.
Broadwater County recently had one member die and another move, County Commissioner Debi Randolph told the Daily Montanan, and just one member was listed on their website last week.
Randolph said the county has addressed the issue, but not before Broadwater County resident Linde Hoff ran into a situation where she says she was unable to appeal a property tax bill this year.
When Hoff got her property tax bill this year, rooms were added to her residential home that aren’t included in the house, so she and her husband appealed. Hoff, along with her neighbors, are also in a lawsuit against another neighbors regarding junk on the property.
That’s important because because during that lawsuit regarding junk, Hoff had a private assessor come to her property and found the neighboring property was devaluing theirs. This private assessment was also used to calculate her taxes, she said.
Tax Appeal Boards are supposed to give citizens a voice in their taxes, and in nuanced situations like Hoff’s, can allow for additional information to be presented to the county.
As Cascade County puts it on their website: “The primary purpose of the County Tax Appeal Board is to review the market value assigned by the Department of Revenue and to determine if the taxed property is correctly appraised at 100% market value.”
And if it’s not, that’s when changes to a person’s taxes can be made.
Hoff learned that the Tax Appeal Board wasn’t functioning while trying to go through with the process of filing an appeal. She was shuffled around between Broadwater County and the state, eventually being told to call Lewis and Clark County about the issue. Hoff said she was told to fill out the wrong form by Broadwater County treasurer Melissa Franks.
Broadwater County didn’t comment directly on Hoff’s situation, but said the tax appeal process is “confusing” and suggested citizens should use an attorney or accountant.
Hoff did call Lewis and Clark County Treasurer Amy Reeves and was told they can’t pull up that information from other counties, so they couldn’t help.
Hoff was also in contact with the state Department of Revenue. But DOR doesn’t “really play a role in the county’s tax appeal boards,” DOR communications director Jason Slead wrote in an email.
DOR sends a letter out and people have 30 days to appeal, which they need to do through a county form referred to as an “8026,” Franks said. If a property owner doesn’t like the response they get from the Department of Revenue, then there’s a separate form a person has to fill out to appeal it to a county tax board.
Hoff filled out the first form and a state employee did come out to their property, but nothing ever seemed to come out of it, she said. She then filled out the second form, was told there would be a call if something was wrong with it, and never heard back about it.
Now, Hoff said, she was told she has no recourse and will have to wait until next year. The new Broadwater County Tax Appeal board needs to be trained, and the county said they would wait until it was closer to a time they’d meet again. Tax Appeal Boards generally meet between July and October.
There is a Montana State Tax Appeal Board, but that’s an independent board separate from DOR, with members appointed by the Governor. That board handles disagreements that haven’t been resolved in a county Tax Appeal Board, though neither Franks nor Randolph appeared to know this during an interview on Friday, something the state clearly says in a video regarding the process.
Hoff said she feels “insulted,” though county officials did meet with her on Friday, she said. Hoff has successfully appealed property taxes before.
“I feel like I’m being ripped off by my government,” Hoff said, adding that someone needs to “take responsibility.”
‘No one wants to take that on’
Board vacancies are not unique to Broadwater County, nor is it limited to county Tax Appeal Boards.
In Anaconda-Deer Lodge County, there are currently only two members of the Tax Appeal board. It’s not for lack of trying — they are looking for someone to fill the position, secretary Jessica Dailey said, but they haven’t been able to do so.
“There’s been a vacancy for quite a while now,” Dailey said. “And I mean, we advertise it in the newspaper every so often, and we just don’t get any bites. It’s almost as if no one wants to take that on.”
And small numbers of board members can also put people in odd situations. In one instance Dailey said, one Tax Appeal Board member had to make the decision on one of the other board members’ taxes. Without any other board members, there was no other option.
“It would have been super helpful if we had another member on the board,” Dailey said.
Some Tax Appeal Boards, though, have no issue filling their ranks. Lake County Tax Appeal Board Secretary Kate Stinger said it’s “probably the easiest board” she’s had to fill.
“I think that’s probably because residents are interested in property taxes and frustrated with rising property taxes and maybe that’s the impact that they can have on that situation,” Stinger told the Daily Montanan.
There has been significant noise on the property tax issue in the Flathead and a lawsuit was filed this week by multiple current and former legislators, including Sen. Greg Hertz, a Polson Republican. Rising property values in one of the most scenic parts of the lower 48 states has been an ongoing issue in the area and second homes in the state are now taxed at a higher rate.
Both Stinger and Dailey said they were seeing significant increases in the number of appeals going through their boards. Franks said she hasn’t seen one since becoming Broadwater County’s treasurer.
Blaine County, meanwhile, recently went through the process of selecting a new Tax Appeal Board member. County Commissioner Miles Hutton said that board wasn’t a huge issue to fill, but others are.
“There’s lots of boards nobody wants to serve on,” Hutton said.
Across the state, many counties have a huge number of appointed boards. In Broadwater County, for example, there’s an airport board, a broadband advisory board, a county compensation board — all intended as a method of citizen engagement.
And if people don’t apply for these positions and serve terms, it doesn’t leave counties with many options.
“We rely on those boards a lot,” Randolph said. “They do a lot of research work for us, and deal with a lot of projects, where we don’t have time to deal with the beginning steps of them, and then they come to us, which is a wonderful community service that they provide.”
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It’s the talk of the town this week — powerful winds ripped the roof off Lincoln Elementary School on Sunday, leaving students, teachers, and residents in shock.
The incident has sparked concern among homeowners who are now worried about how such weather damage could impact their own homes—and what their insurance would cover.
According to Tauna Locatelli, owner of Advantage Insurance, most insurance policies have a set deductible for things like fire or theft, but wind and hail damage deductibles are often much higher, or even based on a percentage of a property’s value.
Quentin Shores reports – watch the video here:
Wind damage highlights insurance challenges for Montana homeowners
“Right now our industry is going through a really challenging time, especially when it comes to wind and hail in Montana. Several carriers are going to a standard ‘all peril’ deductible for everything other than wind and hail. So, it could be $1,000 for all but wind and hail, $2,500 wind and hail,” Locatelli explained.
A deductible is the amount homeowners must pay before insurance covers the rest. For wind and hail, that deductible can be steep.
“Some companies are going 1 or 2% of a coverage value, so that’s the building value. If it’s insured for $500,000 and you have a 1% deductible, you’re looking at a $5,000 deductible for wind and hail, which is what we get in Montana,” Locatelli said.
It’s important for homeowners to know their deductible—if repairs cost less than the deductible, insurance won’t pay anything.
Filing small claims can also impact your rates; Locatelli said, “Because if you have a $3,000 patch job claim and you have a $5,000 deductible, you really don’t want to file that because you’re not going to get anything in. That claim is going to follow your insurance record for five years.”
Age of property factors in as well. If you have an older roof, insurance may not fully cover its replacement.
“You’ve now lived half the roof life. Well, insurance is about indemnity and putting you back in the same condition you were in before the loss. You can’t put a 16-year-old roof on a home, so at 16 years, they’ll now pay 50% of that roof instead of 100% because it’s already lived half of its life. And then it drops each year as it goes by,” Locatelli added.
The bottom line: Keep your property maintained, review your insurance policy, and think carefully before filing a claim—especially as Montana faces more intense weather.
HELENA — On Monday, Montana Attorney General Austin Knudsen sent a letter to the City of Helena claiming the municipality is not in compliance with the state’s law banning “sanctuary cities.” The letter comes just under a month after the State of Montana launched an investigation into a city resolution on Helena Police policy and Helena’s involvement in federal immigration enforcement.
In the letter, Knudsen laid out the ways he believes the city’s resolution violated state law. The attorney general gave Helena 15 days to respond or reverse the policy. If the city does not comply, his office will pursue legal action.
“Helena’s resolution appears to contain blatant violations of this law,” wrote Knudsen.
MTN News
On January 26, 2026, the City of Helena adopted a resolution clarifying when and how the Helena Police Department will cooperate with federal immigration officials. The vote was 4 to 1. The Helena commission seats and the mayor are elected in non-partisan races.
In the letter, Knudsen alleges the resolution established “a broad sanctuary city policy” that seeks to protect every illegal immigrant, regardless of whether the individual had committed a serious crime or not. The state further claims the resolution gives illegal immigrants “special privileges” in plea deals and establishes a “free-for-all policy” where a police officer can request the unmasking of Department of Homeland Security and ICE officers.
Knudsen has requested that the City of Helena, in their response, specifically describe in detail how the resolution complies with Montana law, provide emails and correspondence from city staff and the commission regarding the resolution.
Helena City manager Alana Lake told MTN in a statement: “The City of Helena is aware of the issues being raised by the Attorney General’s Office and is reviewing the matter. While we cannot discuss the details of a potential legal issue, the City is committed to transparency and compliance with the law. The City takes these matters seriously and will continue to cooperate with the appropriate authorities while remaining focused on serving our community.”
MTN News 
Passed in 2021, Montana House Bill 200 prohibits a state agency or local government from implementing any policy that prevents employees or departments from communicating with federal agencies regarding immigration or citizenship status for lawful purposes. It also states governments must comply with immigration detainer requests if they are lawfully made.
HB 200 was backed by Republicans and passed with only Republican votes. Gov. Greg Gianforte signed the legislation into law on March 31, 2021.
Passage of the resolution by the Helena City Commission has drawn ire from conservative voices in Montana politics and on the national level.
MTN News
The resolution said the commission supported the Helena Police Department avoiding “committing its resources to federal action for which it has no authority,” such as entering into an agreement with the federal government to directly enforce immigration laws. Under federal law, immigration enforcement is conducted by federal agencies under the Department of Homeland Security. However, under the Immigration and Nationality Act, state and local governments can voluntarily enter into 287 (g) agreements with the federal government that allow them to enforce immigration laws.
The commission further supported HPD’s policy not to stop, detain, or arrest a person solely on suspected violations of immigration law, including assisting other agencies in an arrest based solely on immigration law.
DEEPER LOOK: Helena has seen a growing debate over ICE and local police involvement
In the resolution, the commission also supported an HPD officer, using their own discretion, requesting the identification and unmasking of a Department of Homeland Security Officer if the HPD officer “feels it will not be interfering with the actions of federal officers exercising their jurisdiction.”
“This adversarial relationship by local law enforcement toward federal officers itself undermines public safety and forces immigration officers to fear for their safety when they are simply carrying out their lawful duties,” wrote Knudsen.
The resolution further supports the City of Helena’s policy not to consider immigration consequences in a plea agreement with a defendant.
Mack Carmack, MTN News
The commission also supports the City of Helena not disclosing any sensitive information about any person – including immigration status, sexual orientation, or social security number – except as required by law.
“This is a restriction that directly conflicts with Montana’s prohibition on sanctuary jurisdictions, specifically ‘sending to, receiving from, exchanging with, or maintaining for a federal, state, or local government entity information regarding a person’s citizenship or immigration status for a lawful purpose,’” the attorney general wrote.
If a government is found to be violating Montana’s law banning “sanctuary cities”, the state could fine them $10,000 every five days, prevent them from receiving new grants from the state, and have their projects with the state re-prioritized. A government in violation can avoid penalties by becoming compliant with the law within 14 days of being notified of the violation.
Read the full letter from the Montana Attorney General to the City of Helena:
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