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 mitigated;

WHEREAS, the time is very short between when preliminary reappraisal information will be available and the 2003 Legislature convenes;

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.

PURPOSE

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 Legislature.

MEMBERSHIP

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.

RESPONSIBILITIES

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.

COMPENSATION

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.

DURATION

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
ATTEST: BOB BROWN, Secretary of State