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In some Montana counties, tax appeal boards are hard to fill

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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.

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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.”

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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.

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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.

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“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.

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“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.

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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.

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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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Montana Vista residents question impacts of proposed Pecos West energy project

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Montana Vista residents question impacts of proposed Pecos West energy project


EL PASO, Texas (KFOX14/CBS4) — A proposed high-voltage transmission project in far East El Paso is raising concerns among residents in the Montana Vista area, as developers work to determine a potential route that could impact private property.

The project, known as Pecos West, is being developed by Grid United and would create a high-voltage direct current (HVDC) transmission line connecting El Paso to southeastern New Mexico.

According to the company, the goal is to link major parts of the U.S. electric grid, specifically the Western and Eastern interconnections, allowing electricity to move in both directions between regions. Developers say the project could strengthen energy reliability, expand access to power markets, and help prevent outages during extreme weather.

Grid United also describes Pecos West as a multi-billion-dollar infrastructure investment that could bring jobs, tax revenue, and long-term economic benefits to communities along the route.

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However, for residents in Montana Vista, the immediate concern is not the long-term benefits, but what the project could mean for their land.

At a community meeting Saturday morning, several residents were able to voice their concern, telling KFOX14/CBS4 they feel they have not received enough information about the project’s path or timeline, especially as discussions about a preliminary route continue.

“We haven’t got anything from you,” said Armando Rodriguez, president of the Montana Vista Landowners. “Not one quote.”

Others echoed concerns about communication, calling on the company to directly notify homeowners who may be affected.

“You need to go to these houses, give people information, and say this could affect you,” one resident said.

Grid United says the project is still in the planning and development phase, and no final route has been approved.

The company says construction would only begin after securing regulatory approvals and negotiating land agreements with property owners.

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Company representatives also emphasized that landowner participation is voluntary.

“Pecos does not have eminent domain,” said Alexis Marquez, community relations manager for the project. “If a landowner does not want it on their property, we would look at alternate routes.”

Developers say outreach will continue as planning progresses, but residents are asking for more direct communication now, especially those who believe they could be directly impacted.

The project is not expected to be completed anytime soon, with Grid United estimating that Pecos West could become operational in the mid-2030s if approved.

For now, the conversation in Montana Vista reflects a familiar tension seen in large infrastructure project, balancing long-term regional benefits with local concerns about transparency, property, and community impact.

RECOMMENDED: Circle K: Diesel mistakenly delivered into premium gas tank at El Paso Zaragoza Road store

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Montana Vista residents confront ‘Pecos West’ developers in tense meeting

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Montana Vista residents confront ‘Pecos West’ developers in tense meeting


EL PASO, Texas (KTSM) —  Following widespread neighborhood concerns first reported by KTSM 9 News on Friday, residents of the Montana Vista area came face-to-face with developers of the proposed “Pecos West” transmission line project on Saturday morning, May 9 during a community meeting held at the Montana Vista Community Center.

The multi-million dollar project, spearheaded by power grid developer Grid United, aims to build a massive transmission line connecting the El Paso area to southeastern New Mexico.

While developers tout the project as a crucial link to prevent grid bottlenecks, families living in the path of the proposed line continue to voice mounting frustration and distrust over how the land acquisition is being handled.

On Friday, Grid United released a statement to KTSM insisting their one-on-one land negotiations were conducted out of respect for private property rights. But at Saturday’s community gathering, residents and advocates made it clear they aren’t buying it.

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“People are afraid. I’m not afraid. I’m angry,” said Armando Rodriguez, president of the Union of Montana Vista Landowners, who previously said that developers had been quietly approaching his neighbors for months with varying buyout offers.

Only about a dozen residents and advocates attended the weekend meeting, but they loudly questioned why the company spent the past year approaching landowners individually rather than addressing the community as a whole. 

During the exchange, project officials admitted they have already acquired about 50 percent of the properties in the impacted area. Grid United later clarified to KTSM that the exact number fluctuates frequently, just like the proposed route.

Community organizers argued that the company’s isolated approach leaves residents vulnerable and misinformed.

“When a company like this turns up and says, ‘We’re going to buy your property.’ We must ensure that community members understand that they have the right to say no, or that they have the right to negotiate a higher value,” said Veronica Carbajal, an organizer with the Sembrando Esperanza Coalition.

Carbajal highlighted that the lack of widespread notification and a standardized compensation formula is creating deep unease.

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“They’ve already bought properties, but they have not established notification to every resident that will be impacted, nor have they set up a formula for compensation,” Carbajal said. “So what we can see online through the title transfers is that there is a very wide distinction between how much people are being paid. We don’t want the community to be divided. We also want people to understand that this is voluntary. They do not have to sell if they don’t want to.”

A major point of contention at Saturday’s meeting was the threat of eminent domain. Grid United explained that, as a private company, they do not possess eminent domain authority, insisting that if a landowner refuses to sell, the company will simply find an alternative route.

“At Pecos West we’re very landowner-first approach,” said Alexis Marquez, Pecos West community relations manager. “So if a landowner does not want (the transmission line) on the property, then we would find alternative routes.”

But Rodriguez remains highly skeptical that the developers would simply walk away from targeted plots.

“A corporation as big as you, a multi-million dollar corporation, I find it hard to believe that you would invest money into something this big and just walk away if the family said, ‘No, I don’t want to sell it,’” Rodriguez told officials during the meeting. “The question is: Are you really serious about what you’re saying here? Or is this just another dog and pony show?”

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Project leaders conceded they need to adjust their efforts in engaging and informing the community, promising more meetings to come. However, residents emphasized that trust is currently broken and will only be rebuilt with concrete action.

El Paso County Commissioner Jackie Butler, who helped organize the meeting, said the County has no power to halt the proposed project, but she said she has been communicating with project officials and is trying to connect them with community advocacy organizations. 

“I learned very quickly that the County does not have any authority or permitting process to stop these kinds of projects. And so that’s when I started connecting Pecos West to community members so that they could get directly involved,” Butler said. “My questions to Pecos West have been, Why do you have to come through our community? And even if you have to build through our region, you should go around it.” 

Moving forward, the residents in attendance made it clear they do not intend to sell their property. They are demanding Grid United bring all impacted neighbors to the table as a collective before any more land is purchased.

If the project continues to move forward, construction is not expected to begin until the mid-2030s.

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Montana Lottery Mega Millions, Big Sky Bonus results for May 8, 2026

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The Montana Lottery offers multiple draw games for those aiming to win big.

Here’s a look at May 8, 2026, results for each game:

Winning Mega Millions numbers from May 8 drawing

37-47-49-51-58, Mega Ball: 16

Check Mega Millions payouts and previous drawings here.

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Winning Big Sky Bonus numbers from May 8 drawing

09-14-18-20, Bonus: 16

Check Big Sky Bonus payouts and previous drawings here.

Winning Millionaire for Life numbers from May 8 drawing

14-16-21-43-51, Bonus: 03

Check Millionaire for Life payouts and previous drawings here.

Feeling lucky? Explore the latest lottery news & results

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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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