Yellowstone County Property Tax Appeal — Montana

Rob Hartley·Updated February 9, 2026

Yellowstone County is located in central Montana and is home to the city of Billings, the state's largest city. The county serves as a major economic and population center for the region.

Notable cities: Billings, Laurel, Broadview

Median Home

$306,700

Tax Rate

0.84%

Annual Tax

$2,559

Population

approximately 170,000

2026 Appeal Deadline: 30 days from the date on the classification and appraisal notice

For 2026-2026 appraisal cycle, notices will be mailed in June 2026. You have 30 days from the date on your notice to file an appeal. If you want to appeal for the second year only (2026), the deadline is June 1, 2026.

Property in Yellowstone County, Montana — local tax assessment and appeal guide

How Yellowstone County Assesses Property

100%of market value

Assessed by: Montana Department of Revenue

Assessment cycle: biennial

Notices typically mailed: June 2026

In Yellowstone County, all real property is valued at 100% of its market value, which is the estimated price a property would sell for between a willing buyer and seller. The assessed value equals the market value before any exemptions are applied.

The Appeal Process

Appeals are heard by the County Tax Appeal Board. The board consists of 7 members who will review your appeal. Hearings may be held virtually or in-person, and you should bring evidence supporting your property value claim.

Step 1: File Form AB-26 with Department of Revenue for informal review OR file appeal directly with County Tax Appeal Board within 30 days

Step 2: If filing AB-26 first, wait for DOR decision (resolves 75% of disputes)

Step 3: If not satisfied with AB-26 decision, file appeal with County Tax Appeal Board within 30 days of AB-26 decision

Step 4: Attend scheduled hearing with County Tax Appeal Board (held between July 1 and December 31)

Step 5: Bring 5 copies of printed materials and 2 copies of photographs as evidence

Step 6: If unsatisfied with county decision, appeal to Montana Tax Appeal Board within 30 days

Required form: Form AB-26 (Request for Informal Review) or Property Tax Appeal Form (MTAB-401)

Filing Methods

mail:Mail completed form to Clerk & Recorder's office at 217 N. 27th St., Billings, MT 59101

in-person:Submit form at Clerk & Recorder's office at 217 N. 27th St., Billings, MT 59101

Evidence to Bring

Comparable sales dataProperty condition photosRepair estimatesAppraisals from professionals

Yellowstone County Assessor Contact

Montana Department of Revenue - Yellowstone County Office

Phone: (406) 896-4000

Address: 175 N. 27th St., Suite 1400, Billings, MT 59101

Website: https://revenue.mt.gov

Online Portal: https://svc.mt.gov/dor/property/

Tax Exemptions in Yellowstone County

Homestead Property Tax Relief

Tiered rates based on home value - properties under $378,000 receive lower tax rates

Reduced tax rates for primary residences

Eligibility: Must be primary residence, owned by individual/couple/grantor revocable trust, and current on property taxesDeadline: Automatic enrollment if received 2026 tax rebate, otherwise apply with Department of Revenue

Long-term Rental Relief

Same tiered rates as homestead properties

Reduced tax rates for properties used as long-term rentals

Eligibility: Property must be rented long-term (not short-term rental), can be owned by LLC, corporation, or trustDeadline: Apply individually with Department of Revenue

Property Tax Assistance Program

Allows first half payment until July 21, 2026 without penalty

Extended payment deadline for qualifying taxpayers

Eligibility: Must qualify for the Property Tax Assistance ProgramDeadline: Contact County Treasurer for eligibility

Official Resources

Yellowstone County Treasurer's Office - Property Tax Information →

Official county treasurer website providing property tax payment information, schedules, and procedures.

Montana Department of Revenue - Property Tax Division →

State-level property tax information, regulations, and resources for Montana property owners.

Yellowstone County Property Search Portal →

Online portal to search property records, view assessments, and access parcel information for Yellowstone County.

Yellowstone County Clerk & Recorder →

Official office responsible for property records, deeds, and real estate document recording in Yellowstone County.

Check Your Yellowstone County Assessment

Enter your address to see if your Yellowstone County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Yellowstone County?

You must file your appeal within 30 days from the date on your classification and appraisal notice from the Department of Revenue. For the 2026-2026 cycle, notices will be mailed in June 2026. If you want to appeal only for the 2027 tax year, you have until June 1, 2026.

How do I file a property tax appeal with the Yellowstone County Tax Appeal Board?

You can file Form AB-26 with the Department of Revenue for an informal review first, or file Form MTAB-401 directly with the County Clerk & Recorder's office at 217 N. 27th St., Billings, MT 59101. The DOR resolves about 75% of disputes through the informal review process.

What is the homestead property tax relief worth in Yellowstone County?

The homestead relief provides tiered tax rates based on your home's value. Properties valued under the statewide median of $378,000 receive lower tax rates. You may be automatically enrolled if you received a 2026 tax rebate, otherwise you need to apply with the Department of Revenue.

What happens at a County Tax Appeal Board hearing in Yellowstone County?

The board consists of 7 members who will review your appeal between July 1 and December 31. Hearings may be virtual or in-person. You should bring 5 copies of printed materials and 2 copies of photographs supporting your property value claim, including comparable sales data and property condition documentation.

Can I appeal my Yellowstone County property tax assessment if I miss the 30-day deadline?

If you miss the initial 30-day deadline, you can still file an appeal for the second year of the appraisal cycle. For the 2026-2026 cycle, you have until June 1, 2026 to file an appeal that would only affect your 2026 taxes.

Where do I submit my property tax appeal form in Yellowstone County?

Submit your completed appeal form to the Yellowstone County Clerk & Recorder's office at 217 N. 27th St., Billings, MT 59101. You can mail it or submit it in person. Do not send appeal forms to the Department of Revenue or Montana Tax Appeal Board.

How many appeals are currently active in Yellowstone County?

As of the most recent data, there were 529 active property tax appeals in Yellowstone County. Many property owners withdraw their appeals after the Department of Revenue explains the assessment process or makes corrections to property records.

For state-wide appeal information including Montana's assessment ratio and deadlines, see our Montana Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

← All Montana property tax appeal info

Sources: https://www.yellowstonecountymt.gov/commissioners/taxappeals.asp | https://revenue.mt.gov/property/ | https://www.ownwell.com/trends/montana/yellowstone-county | https://smartasset.com/taxes/montana-property-tax-calculator

Last verified: 2026-02-09