Montana’s 2009 property tax reappraisal was the first reappraisal in decades and had not only updated information, but used a different formula for appraising agricultural land in Montana. This resulted in some sharply higher property taxes for much of the state’s agricultural landowners and, as a result, many tax bills that were paid under protest.
Following that reappraisal came a lawsuit from the Montana Farm Bureau Federation, the Montana Taxpayers Association and Lucas Ranch, Inc against the Montana Department of Revenue. We were informed by the Montana Taxpayers Association on Thursday that the court considering their case denied a motion for class certification. In the order, they tell us that the court essentially determined that the phase-in problems faced by agricultural producers as a result of ag reappraisals must be considered on a case-by-case basis and refused to certify a class of all ag producers.
The plaintiffs in the case are currently looking at their options and suggest that producers that hope to benefit from an eventual decision in this case should protest a portion of their property taxes when they pay.
© Northern Ag Network 2011