AppealDesk

Yellowstone County Property Tax Appeal, Montana

Travis BunnTravis Bunn·Updated July 24, 2026

Yellowstone County is Montana's most populous county and home to Billings, the state's largest city and economic hub. With a 2026 population estimated at 173,836, the county serves as a major center for retail, healthcare, energy, and transportation in the region. Property tax appeals matter here because homeowners face a median annual tax bill of $2,825, which is above the national median of $2,400, despite having an effective tax rate below the national average. The county's median home value of approximately $306,700 and effective tax rate of 0.84% to 0.96% mean that even a modest over-assessment can cost homeowners hundreds of dollars annually until corrected through the appeal process.

Notable cities: Billings, Laurel, Broadview

Median Home

$306,700

Tax Rate

0.84%

Annual Tax

$2,825

Population

173,836

On the typical Yellowstone County home, valued near $306,700 at the county’s effective tax rate of 0.84%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: 30 days from the date on your classification and appraisal notice (typically July 31 for notices dated June 30)

Property owners have 30 days from the date on their classification and appraisal notice to file an appeal for the current tax year. If you miss this initial 30-day deadline, you can still file an appeal for the second year of the appraisal cycle only by June 1, 2026, but this will only affect your 2026 taxes, not the current year.

See if your Yellowstone County home is over-assessed

Free analysis in 30 seconds. If the numbers support a appeal, your complete evidence packet is $49.

✓ All 50 states✓ Instant results✓ $49 flat fee
Montana ranch house on open grassland. Yellowstone County appeal guide.

How Yellowstone County Assesses Property

100%of market value

Assessed by: Yellowstone County Assessor's Office (Montana Department of Revenue)

Assessment cycle: annual

Notices typically mailed: Spring (typically by mid-May, with appraisal dates of June 30)

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. Montana law requires annual assessment updates based on market conditions and property changes. For example: If your home's market value is $306,700, at Montana's 100% assessment ratio your assessed value would be $306,700, resulting in approximately $2,576 in annual taxes at the county's effective rate of 0.84%.

The Appeal Process

Appeals are heard by the County Tax Appeal Board. The Yellowstone County Tax Appeal Board consists of 7 members who will review your appeal between July 1 and December 31. Hearings may be conducted virtually or in-person, and you should bring 5 copies of printed materials and 2 copies of photographs supporting your property value claim.

1

Step 1: Request an informal review by filing Form AB-26 with the Montana Department of Revenue within 30 days of your assessment notice date. You can submit this online, by mail, or in person at the local DOR field office.

2

Step 2: Gather supporting evidence including comparable sales data, recent appraisals, photographs documenting property condition, repair estimates, and any other documentation that supports your claim that the assessed value is too high.

3

Step 3: Choose whether to request a desk review (where DOR reviews only your submitted materials) or request an in-person meeting with an appraiser to discuss your property and provide additional information.

4

Step 4: If the DOR informal review does not resolve your dispute to your satisfaction (approximately 75% are resolved at this stage), you can file a formal appeal with the Yellowstone County Tax Appeal Board using Form MTAB-401 within the deadline period.

5

Step 5: Attend your County Tax Appeal Board hearing (held between July 1 and December 31) with 5 copies of printed materials and 2 copies of photographs. Hearings may be virtual or in-person.

6

Step 6: If you disagree with the County Tax Appeal Board decision, you can appeal to the Montana Tax Appeal Board within 30 days of the county board's decision.

7

Step 7: As a final option, if the Montana Tax Appeal Board decision is unfavorable, you may appeal to Montana District Court within 30 days of the state board's order.

Required form: Form AB-26 (Request for Informal Classification and Appraisal Review) for informal review, or Form MTAB-401 for direct county tax appeal board filing

Filing Methods

online:Submit Form AB-26 online at the Montana Department of Revenue website (requires Montana State Single Sign-on Service Okta Account)
mail:Mail completed Form AB-26 to Montana Department of Revenue, 175 N. 27th St., Suite 1400, Billings, MT 59101
in-person:Hand deliver to Montana Department of Revenue field office at 175 N. 27th St., Suite 1400, Billings, MT 59101
mail:For formal county appeal: Submit Form MTAB-401 to Yellowstone County Clerk & Recorder's office at 217 N. 27th St., Billings, MT 59101

Evidence to Bring

Comparable sales data from similar properties in your neighborhoodRecent independent appraisal reportsPhotographs documenting property condition or defectsRepair estimates for structural or system issuesDocumentation of property characteristics or errors in county records

Yellowstone County Assessor Contact

Yellowstone County Assessor's Office (Montana Department of Revenue)

Website: https://www.yellowstonecountymt.gov/departments/assessor

Online Portal: https://revenue.mt.gov/publications/request-for-informal-classification-and-appraisal-review-form-ab-26

Tax Exemptions in Yellowstone County

Homestead Reduced Tax Rate

Tiered reduced tax rates (properties valued under the statewide median of $378,000 receive lower rates)

Montana's new homestead program provides a reduced property tax rate for qualifying primary residences, lowering tax rates compared to non-homestead properties

Eligibility: Must own and occupy the property as primary residence for at least 7 months per year, be current on property taxes, and apply by the annual deadlineDeadline: March 20, 2026 (for 2026 tax year; automatically enrolled if received 2025 property tax rebate)

Montana Disabled Veteran Assistance Program (MDV)

50% to 100% reduction in normal tax rate depending on income and marital status

Reduces the property tax rate on homes of 100% service-connected disabled veterans or their unremarried surviving spouse

Eligibility: Must have 100% VA service-connected disability rating, live in the home as primary residence for at least 7 months per year, and meet income requirements based on Federal Adjusted Gross IncomeDeadline: Apply with Montana Department of Revenue; income ranges updated annually for inflation

Long-Term Rental Reduced Rate

Reduced tax rate (lower than non-qualifying residential properties)

Reduced property tax rate for qualifying long-term rental properties

Eligibility: Property must be rented for periods of 28 days or more for at least 7 months per year, with tenants using dwelling as their residenceDeadline: March 20, 2026 (for 2026 tax year)

Yellowstone County Appeal Statistics

Success Rate

75%

Yellowstone County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

✓ All 50 states✓ Instant results✓ $49 flat fee

Frequently Asked Questions

What is the deadline to appeal my property taxes in Yellowstone County for 2026?
You have 30 days from the date printed on your classification and appraisal notice to file an appeal. For most properties with appraisals dated June 30, the deadline is typically July 31, 2026. If you miss this initial deadline, Montana law allows you to file an appeal for the second year of the appraisal cycle only by submitting Form AB-26 or filing directly with the County Tax Appeal Board by June 1, 2026, but this will only affect your 2026 taxes, not the current tax year.
How do I file a property tax appeal in Yellowstone County?
Start by filing Form AB-26 (Request for Informal Classification and Appraisal Review) with the Montana Department of Revenue within 30 days of your assessment notice. You can submit this form online through the DOR website (requires an Okta account), by mail, or in person at the DOR field office at 175 N. 27th St., Suite 1400 in Billings. The DOR resolves approximately 75% of disputes through this informal process. If the informal review doesn't resolve your issue, you can then file a formal appeal with the Yellowstone County Tax Appeal Board using Form MTAB-401 by submitting it to the County Clerk & Recorder's office at 217 N. 27th St., Billings, MT 59101.
What happens at a Yellowstone County Tax Appeal Board hearing?
The Yellowstone County Tax Appeal Board consists of 7 members who hear property tax appeals between July 1 and December 31 each year. Hearings may be conducted virtually or in-person depending on current procedures. You should prepare 5 copies of all printed materials and 2 copies of any photographs you plan to present. The board will review your evidence, which should include comparable sales data, property condition documentation, and any other proof that your assessed value is incorrect. Be prepared to explain clearly and specifically why you believe your property's market value is lower than the county's assessment.
What is the homestead exemption worth in Yellowstone County?
Montana's new Homestead Reduced Tax Rate program provides tiered tax reductions based on your home's value relative to the statewide median of $378,000. Properties valued below this median receive lower tax rates compared to non-homestead properties, which are taxed at a flat 1.9% rate. For a median Yellowstone County home valued at $306,700, the homestead rate can save homeowners approximately $700 annually compared to the non-homestead rate. You must apply by March 20, 2026 for the 2026 tax year, though homeowners who received the 2025 property tax rebate should be automatically enrolled if they still own and occupy the same property.
What evidence do I need for a successful property tax appeal in Yellowstone County?
The most compelling evidence includes recent comparable sales data from similar properties in your neighborhood that sold for less than your assessed value, ideally within the past 6-12 months. You should also provide photographs documenting any property defects, deferred maintenance, or condition issues that affect value. If you have a recent independent appraisal, include it. Repair estimates from licensed contractors for structural problems, roof damage, or mechanical system failures also strengthen your case. Finally, review your property record card for errors in square footage, number of rooms, or other characteristics, as factual errors are the easiest to correct.
How much can I save by appealing my property taxes in Yellowstone County?
The potential savings depend on how much your property is over-assessed. At Yellowstone County's effective tax rate of 0.84%, a 10% reduction on a median home valued at $306,700 would save approximately $258 annually. A 15% reduction would save about $386 per year. These savings compound over time since you continue saving year after year until the next reassessment. Given that approximately 75% of appeals filed through Montana's informal review process (Form AB-26) result in some form of resolution or adjustment, homeowners who have legitimate evidence of over-assessment have good odds of achieving tax relief.
Can I appeal my Yellowstone County property taxes if I recently bought my home?
Yes, and a recent purchase can actually provide strong evidence for your appeal. If you bought your home within the past year and paid less than the assessed value, your actual purchase price is excellent evidence of market value, especially if the sale was an arm's-length transaction between unrelated parties. Make sure to provide your closing statement and explain any special circumstances of the sale. However, if you purchased during a rising market, the county may argue that current values have increased since your purchase. Recent buyers should carefully compare their purchase price to the county's assessed value and consider appealing if there's a significant difference, particularly if comparable properties sold for similar or lower amounts.
What is the difference between Form AB-26 and filing directly with the County Tax Appeal Board?
Form AB-26 is an informal review process handled by the Montana Department of Revenue that gives you an opportunity to present your case before going through a formal hearing. The DOR resolves about 75% of disputes at this stage, making it faster and less formal than a board hearing. If you're not satisfied with the AB-26 review outcome, or if you prefer to skip the informal review, you can file directly with the Yellowstone County Tax Appeal Board using Form MTAB-401. Both options must be filed within 30 days of your assessment notice for the current tax year. Many property owners choose to start with AB-26 because it's simpler and often resolves the issue without needing a formal hearing.

Official Resources

Yellowstone County Assessor Website →

Official county assessor site with property records, assessment information, and local contact details.

Montana Department of Revenue Property Tax Division →

State-level property tax resources including appeal forms, exemption applications, and guidance documents.

Form AB-26 Online Submission Portal →

Online portal for filing informal property tax appeals with the Montana Department of Revenue.

Yellowstone County Property Tax Search →

Search and view property tax records, assessed values, and payment information for Yellowstone County properties.

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.appealdesk.com/appeals/montana/yellowstone | https://honestcasa.com/taxes/montana/yellowstone-property-tax-guide | https://www.yellowstonecountymt.gov/commissioners/taxappeals.asp | https://revenue.mt.gov/property/property-tax-help/mdv | https://revenue.mt.gov/property/property-tax-changes/homestead-faqs | https://www.ownwell.com/trends/montana/yellowstone-county | https://worldpopulationreview.com/us-counties/montana/yellowstone-county

Last verified: 2026-07-24