Standing up for all Montana property owners overcharged on taxes
JOEL SILVERMAN
From modest single-family homes to sprawling multi-million-dollar estates, many Montana properties have been assessed far above their actual value. As a result, property owners across the state are paying more in taxes than they should, often without realizing it.
This is the point Silverman Law Office and Edwards & Culver are making in the class-action lawsuit we filed Feb. 2 against the Montana Department of Revenue. While our two lead plaintiffs in this case happen to own higher-end luxury homes, a successful outcome would result in tax savings for everyday Montanans across the state.
Our firm uncovered the issue during the 2025 property assessment appeal cycle, when we learned the Department of Revenue had been relying on incorrect data to value properties statewide.
For the 2025-2026 assessments, the law required the Department of Revenue to use only sales data from July 1, 2023, to June 30, 2024 when using the sales comparison approach to property valuation. Instead, the department relied on sales data going back as far as five years, directly contradicting the statute.
The consequences for Montana property owners are staggering.
Based on the findings of independent appraisers licensed by the Montana Board of Real Estate Appraisers, we discovered one of our lead plaintiffs overpaid their taxes by an estimated $12,285 and the other overpaid by about $55,804.
These are not isolated incidents.
Objective appraisal evidence shows that the Department of Revenue overvalued 165 of the 183 properties for which our firm filed valuation appeals last year. On average, those assessments were 38% above the actual value, with one property assessed at 251% of its true worth.
We are still waiting for the state to make a decision on the vast majority of these appeals. Meanwhile, property owners who did not have the means to file appeals may never know if they were overcharged or not, as the Department of Revenue does not release its assessment data unless an appeal is filed.
Through this lawsuit, we are asking the court to order the Department of Revenue to reassess properties statewide using correct data, refund any overpaid taxes to taxpayers across the state, allow all taxpayers the opportunity to appeal the corrected reappraisals, and stop using unlawful appraisal practices.
A victory in this lawsuit would put overpaid tax money back into the hands of all affected Montana property owners, not just the two lead plaintiffs or those with high-end homes.
Montanans deserve a tax system that is lawful, transparent and fair rather than one that works against them. The Department of Revenue’s actions are harming Montana property owners, and it is time the state is held accountable.
There is no cost to join this class-action lawsuit, as the attorneys are paid only from any winnings or settlements. For more information or to see if you qualify, email [email protected] or visit https://mttaxlaw.com.
Joel Silverman of Silverman Law Office is one of the attorneys representing the plaintiffs in the class-action lawsuit.