1. (1) A taxpayer filing an appeal with the Montana Tax Appeal Board (board) in accordance with 15-2-301(1)(b), MCA, for Class Four residential property may elect to have the appeal heard informally.

2. (2) A taxpayer elects an informal review of their appeal:

   1. (a) on the MTAB 801 appeal form when filing their appeal;
   2. (b) by filing a motion with the Board prior to the initial scheduling conference that sets the appeal schedule; or
   3. (c) by requesting an informal review during the scheduling conference and confirming their election in writing.
3. (3) An election for an informal review is irrevocable after the initial scheduling conference.
4. (4) The informal review may be conducted in person or via telephonic or video conferencing methods.
5. (5) No dispositive motions, such as motions to dismiss or motions for summary judgment, may be filed during an informal review.
6. (6) During an informal review, the board may limit the exchange of information. Each party shall disclose the names of any proposed witnesses and provide copies of all proposed exhibits to the board and the opposing party in accordance with the schedule. If a party fails to disclose any witnesses or exhibits prior to the informal review hearing, the board may exclude its admittance into the proceedings. All properly disclosed exhibits will be admitted into the record. Either party may still object to exhibits. The board may allow undisclosed rebuttal exhibits only to counter opposing evidence.
7. (7) At an informal review hearing, each party may present witnesses and exhibits, cross-examine opposing witnesses, and provide closing statements. While equal time will be allotted to the parties for presentations, the board may allocate that time at its discretion.
8. (8) The board’s decisions made under an informal review are final and binding on all parties and are not subject to reconsideration, further appeal, or judicial review. Decisions issued through the board’s informal review process are unpublished and shall not be considered binding precedent.

Authorizing statute(s): 2-4-201, 15-2-301 MCA

Implementing statute(s): 15-2-301, 15-15-104, MCA

History: NEW, 2025 MAR, Notice No. 2025-365, Eff. 12/6/25.