Property tax is a tax levied or assessed on the owner of property—often real property (real estate)—that is based on the property’s appraised value. Local governments often impose property taxes to finance their school districts, police departments, fire departments, and municipal projects such as construction and maintenance of streets and roads.

Most local government authorities (often counties) allow citizens to dispute or challenge the appraised value of their property through an administrative process initiated with the tax assessor or appraisal district.

In Montana (MT), property tax is primarily administered at the local level by county treasurers. The tax is based on the market value of the property as determined by the Department of Revenue. Property taxes fund various local services including education, law enforcement, fire protection, and infrastructure maintenance. Property owners in Montana have the right to challenge the assessed value of their property if they believe it is incorrect. This is typically done by filing a request for an informal classification and appraisal review with the local Department of Revenue office. If the property owner is not satisfied with the outcome of the informal review, they can appeal to the county tax appeal board. Further appeals can be made to the Montana Tax Appeal Board and, ultimately, to the state courts. It's important for property owners to be aware of the deadlines for filing appeals, as missing these deadlines can forfeit their right to challenge the assessment for that tax year.