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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The Montana Lottery offers multiple draw games for those aiming to win big.
Here’s a look at July 9, 2026, results for each game:
Winning Big Sky Bonus numbers from July 9 drawing
08-21-24-29, Bonus: 16
Check Big Sky Bonus payouts and previous drawings here.
Winning Millionaire for Life numbers from July 9 drawing
02-15-22-54-58, Bonus: 04
Check Millionaire for Life payouts and previous drawings here.
Feeling lucky? Explore the latest lottery news & results
When are the Montana Lottery drawings held?
- Powerball: 8:59 p.m. MT on Monday, Wednesday, and Saturday.
- Mega Millions: 9 p.m. MT on Tuesday and Friday.
- Lucky For Life: 8:38 p.m. MT daily.
- Lotto America: 9 p.m. MT on Monday, Wednesday and Saturday.
- Big Sky Bonus: 7:30 p.m. MT daily.
- Powerball Double Play: 8:59 p.m. MT on Monday, Wednesday, and Saturday.
- Montana Cash: 8 p.m. MT on Wednesday and Saturday.
- Millionaire for Life: 9:15 p.m. MT daily.
Missed a draw? Peek at the past week’s winning numbers.
This results page was generated automatically using information from TinBu and a template written and reviewed by a Great Falls Tribune editor. You can send feedback using this form.
A restraining order has been issued that blocks the Montana Republican Party from enacting new bylaws intended to drive nonconformists…
A restraining order has been issued that blocks the Montana Republican Party from enacting new bylaws intended to drive nonconformists out of the party ranks.
Lewis and Clark County District Judge Michael F. McMahon issued the restraining order Wednesday morning. The order had been requested by county precinct committees and officers suing the state party organization over the new bylaws. The plaintiffs are the Yellowstone County Republican Central Committee, the Choteau County Republican Central Committee, and individual committee members Jeff Essmann, Ted Kronebusch, James Wilson and state Rep. Brad Barker, R-Red Lodge.
At issue are bylaws passed during MTGOP’s June platform convention that the litigating party members say amount to “fraudulent and corrupt practices.” The new bylaws require members to pay $20 in annual membership dues and pledge a loyalty oath, and subject members to removal from elected party positions for nonpayment of dues or for “conduct deemed inconsistent with party purposes,” as determined by executive party party officers. The new bylaws allow charges for removal to be brought by any 20 official Republican Party members.
Montana Republican Party Chairman Art Wittich, the only official spokesperson for the state party, has not responded to voicemails and texts sent to his cell phone Wednesday. Wittich, elected party chairman in June 2025, has long been emphatic about exposing “Democrats disguised as Republicans” — for Wittich a now decade-old battle that spun into a bitter multimillion-dollar war between party hardliners and relative centrists in this spring’s Republican legislative primaries.
The centrists drew the ire of the hardliners in 2025 by collaborating with Republican Gov. Greg Gianforte and legislative Democrats to pass a balanced state budget and key pieces of legislation, including increased taxes on second homes and property tax reductions for primary residences and small businesses.
What constitutes disqualifying conduct isn’t fully spelled out in the bylaws, but they do specify that “collaborating with Democrats” in the Legislature, the governor’s office, the courts, or elections can get members disciplined or removed.
The lawsuit alleges that “The 2026 bylaws empower a small group within the party to revoke Republican affiliation from candidates or office holders, undoing primary nominations by the electorate.”
The plaintiffs argue that Montana voters, not party bylaws, should determine who represents the Republican Party in general elections and who represents voting precincts on the publicly elected county-level Republican committees that coordinate local political activity.
The Montana Legislature in 2019 passed a bill protecting publicly elected party precinct committee officers from being arbitrarily removed from office and defined attempts to do so as “fraudulent and corrupt practices.” That law, sparked by Republican Party infighting 10 years ago, is the foundation of the current lawsuit.
There has been a surge of public interest in Republican precinct-level politics following a perceived lack of support by party hardliners for Republican candidates in conservative strongholds like Flathead County, where more than 60 new precinct committeemen and committeewomen were elected in June. That wave of new officers was preceded by Flathead County Republican Central Committee members considering an endorsement of Libertarian Sid Daoud for Kalispell mayor over Republican Kisa Davison in late 2025. The Kalispell mayor’s race is nonpartisan, but Republicans have gone to court to secure the party’s right to endorse candidates in nonpartisan races.
Wittich’s own campaign for precinct committeeman representing Whitefish was a casualty of that new wave of public interest. He lost to Republican Giuseppe “G-man” Caltabiano, who serves on the Whitefish City Council.
Caltabiano’s wife, Roxanne Ross, defeated Candace Wittich, wife of the Republican chair, in the same election.
State law gives precinct officers two-year terms and specifies that they can be removed only for death, written resignation or loss of residency. The new bylaws state that participation in party governance, including service as a precinct official, “is a privilege of association, not a right conferred by public office or candidacy. Members must act in good faith to support the Party’s purpose and must not engage in conduct materially inconsistent with the Party’s interests, including conduct that undermines its platform, policy positions, election operations, or internal governance.”
The recent changes to the party bylaws allow precinct officeholders to be suspended from voting in party matters and replaced by party leadership for noncompliance. Empty precinct seats can be filled by the Republican Party chair.
“Every Republican candidate sells their version of Republicanism to the people in a primary campaign, and the voter chooses which version to buy,” the lawsuit states. “The party cannot dictate what brands of Republicanism are on the market.”
Former MTGOP chair Jeff Essmann, a plaintiff who is also a long-serving precinct officer, said in his affidavit that members of the Republican State Central Committee weren’t given a required notification about attempts to amend the bylaws. He said he would have attended the platform convention and argued against amending the bylaws if he had known.
“The 2026 Bylaws empower any twenty members of the Party to recommend any other member of the Party for expulsion from the party, to be determined by the State Central Committee, even people who do not reside in Yellowstone County and who have never met me,” Essmann said in the affidavit.
Other central committee members produced pre-convention emails about potential changes to the bylaws, but no details about the amendments.
In issuing the order, McMahon indicated that Republicans challenging the bylaws are likely to succeed. He set a July 13 hearing on whether to make the order permanent.
“Plaintiffs have shown a likelihood of success on the merits of their claims that the challenged provisions are inconsistent with Montana election law and constitutional protections governing candidacy, nomination, speech, association, due process, and elected precinct committee representatives,” McMahon ruled.
___
This story was originally published by Montana Free Press and distributed through a partnership with The Associated Press.
Copyright
© 2026 The Associated Press. All rights reserved. This material may not be published, broadcast, written or redistributed.
The Montana Lottery offers multiple draw games for those aiming to win big.
Here’s a look at July 8, 2026, results for each game:
Winning Powerball numbers from July 8 drawing
12-29-37-43-55, Powerball: 18, Power Play: 4
Check Powerball payouts and previous drawings here.
Winning Lotto America numbers from July 8 drawing
17-26-31-32-37, Star Ball: 01, ASB: 02
Check Lotto America payouts and previous drawings here.
Winning Big Sky Bonus numbers from July 8 drawing
03-13-16-17, Bonus: 10
Check Big Sky Bonus payouts and previous drawings here.
Winning Powerball Double Play numbers from July 8 drawing
06-27-33-44-69, Powerball: 23
Check Powerball Double Play payouts and previous drawings here.
Winning Montana Cash numbers from July 8 drawing
08-16-17-22-27
Check Montana Cash payouts and previous drawings here.
Winning Millionaire for Life numbers from July 8 drawing
16-18-43-48-50, Bonus: 01
Check Millionaire for Life payouts and previous drawings here.
Feeling lucky? Explore the latest lottery news & results
When are the Montana Lottery drawings held?
- Powerball: 8:59 p.m. MT on Monday, Wednesday, and Saturday.
- Mega Millions: 9 p.m. MT on Tuesday and Friday.
- Lucky For Life: 8:38 p.m. MT daily.
- Lotto America: 9 p.m. MT on Monday, Wednesday and Saturday.
- Big Sky Bonus: 7:30 p.m. MT daily.
- Powerball Double Play: 8:59 p.m. MT on Monday, Wednesday, and Saturday.
- Montana Cash: 8 p.m. MT on Wednesday and Saturday.
- Millionaire for Life: 9:15 p.m. MT daily.
Missed a draw? Peek at the past week’s winning numbers.
This results page was generated automatically using information from TinBu and a template written and reviewed by a Great Falls Tribune editor. You can send feedback using this form.
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