Executive Order 18-02
State of Montana
Office of the Governor
Executive Order Creating the Property Tax Reappraisal Advisory Council
WHEREAS, current law has a six-year reappraisal cycle for
property classes 3 [agricultural], 4 [residential and commercial]
and 10 [timberlands];
WHEREAS, the next reappraisal values are to be phased in over
six years beginning January 1, 2003;
WHEREAS, the impact of Montana's cyclical property reappraisal
for property classes 3 [agricultural], 4 [residential and
commercial] and 10 [timberlands] must be reviewed and potentially
WHEREAS, the time is very short between when preliminary
reappraisal information will be available and the 2003 Legislature
WHEREAS, a group of individuals knowledgeable about the property
tax system can review the information and provide recommendations
which will serve as the starting point for the 2003 legislative
discussion on how to implement the 2003 reappraisal in a fair
manner to the citizens of Montana;
THEREFORE, in accordance with the provisions of §
2‑15‑122, MCA, I, Governor Judy Martz, do hereby create
the Property Tax Reappraisal Advisory Council, the members to serve
at the pleasure of the Governor.
The purpose of the Property Tax Reappraisal Advisory Council is
to examine the impacts of cyclical reappraisal under current law
and recommend any policy changes needed to mitigate and address the
impacts of the January 1, 2003 reappraisal.
The Property Tax Reappraisal Advisory Council will issue
findings and make recommendations to the Governor and to the 2003
The Property Tax Reappraisal Advisory Council shall consist of
four members of the Montana Legislature, the Director of the
Department of Revenue, one member from the agriculture community,
one member who is a residential appraiser and one member from the
business community. These members shall be submitted under
separate cover. The chair and vice-chair of the Advisory
Council will be appointed by the Governor and shall also be
designated under separate cover.
The Property Tax Reappraisal Advisory Council shall provide
advice, consultation and recommendations to the Governor and the
2003 Legislature on matters related to the purposes of the Property
Tax Reappraisal Advisory Council.
The Property Tax Reappraisal Advisory Council is not intended to
be, and shall not operate as, a policymaking body. All
actions by the Advisory Council will be advisory in nature.
All Advisory Council members, including any State employees, are
entitled to be reimbursed for travel expenses, as provided for in
§ 2‑15‑122(5), MCA.
The Property Tax Reappraisal Advisory Council shall remain in
existence until the final day of the 2003 Legislative Session, or
by April 30, 2003, unless extended or terminated by a subsequent
Order of the Governor.
GIVEN under my hand and the GREAT
SEAL of the State of Montana,
this ___ day of July, 2002.
JUDY MARTZ, Governor
BOB BROWN, Secretary of State