• CENTRALLY ASSESSED & INTANGIBLE PERSONAL PROPERTY
  • SJ 23: Updated Overview of Classification, Assessment, and Taxation (December 2017)
  • SJ 23: Updated Overview of Selected States’ Methods for Valuing Centrally Assessed Property (December 2017)
  • Overview of Intangible Personal Property Exemption: Constitution, Statute, Administrative Rules, and Court Decisions (Jaret Coles, June 16, 2022)
  • Selected States’ Treatment of Intangibles (Megan Moore, June 16, 2022)
  • Discussion on the Intangible Personal Property Exemption of Centrally Assessed Property (Doug Roehm, DOR, September 15, 2022)
  • IPP and Goodwill Exemptions: General Issues and State Comparison (Jared Isom, DOR, September 15, 2022)
• AGRICULTURAL PROPERTY

*click the link below this image to access the interactive data tool* » Land Class Assessed Values Data Tool

• • Slides: Overview of Agricultural Land Valuation (Department of Revenue, September 2017)
  • Agricultural Land Classes (Kurt Swimley, October 2023)
  • Residential vs Nonqualified Agricultural Land Classification & Valuation (Department of Revenue, April 2022)
  • HJ 22 Study: Montana History of Agricultural Classification and Valuation (Megan Moore, March 2018)
  • HJ 22: Eligibility for Agricultural Classification in Selected States (Megan Moore, December 2017)