Nancy B. Marks v. Department of Revenue

BEFORE THE STATE TAX APPEAL BOARD
OF THE STATE OF MONTANA
_____________________________________________________________
NANCY B. MARKS, 	)
) 	DOCKET NO.: PT-2010-1
Appellant, 	)
) 	FACTUAL BACKGROUND,
-v- 	) 	CONCLUSIONS OF LAW,
) 	ORDER AND OPPORTUNITY
DEPARTMENT OF REVENUE 	) 	FOR JUDICIAL REVIEW
OF THE STATE OF MONTANA )
)
Respondent. 	)
_____________________________________________________________
The Taxpayer, Nancy B. Marks, brought an appeal to this Board from
the denial of her qualification for the Property Tax Assistance Program by the
Department of Revenue (DOR). The subject property is located at 3597
Highway 284, Townsend, in Broadwater County. Taxpayer does not dispute
the value of the property. The matter was heard in a telephonic hearing on July
20, 2010. The Taxpayer, Nancy Marks, represented herself and the DOR was
represented by Michele Crepeau, Tax Counsel, and Sherri Diemert, Central
Office Specialist.
The Board having fully considered the testimony, exhibits, post-hearing
submissions and all matters presented, finds and concludes the following:
Issue
The issue before this Board is whether the DOR correctly denied the
Taxpayer’s request for property tax assistance.

Summary
Nancy B. Marks is the Taxpayer in this matter and, therefore, bears the
burden of proof. Based on a preponderance of the evidence the Board affirms
the decision of the DOR.
Findings of Fact
1. 	Due, proper and sufficient notice was given of this matter and of the time and
place of the hearing. All parties were afforded opportunity to present evidence,
verbal and documentary.
2. 	Taxpayer was denied property tax assistance by the DOR because her income
exceeded the maximum allowable level to qualify for the program. (DOR
Letter of May 5, 2010.)
3. 	Taxpayer requested an informal review on May 21, 2010 in which she stated
that she had qualified in 2009 and that the Broadwater County Assessor had
explained that the rules for qualifying had changed. She contested the new
calculations and requested review. (Attachment to Request for Informal
Review, May 21, 2010.)
4. 	The DOR denied her request and the Taxpayer appealed to this Board.
(Property Tax Appeal Form, June 21, 2010.)
5. 	Taxpayer argued that she has low income from her social security and her
ranch, after expenses and depreciation and should qualify as she did last year.
(Marks Testimony.)
6. 	The DOR pointed out that the code section, §15-6-134, MCA, under which she
qualified last year was amended by the Legislature in 2009 so that losses and
depreciation are not deducted when computing income for the tax assistance
program. As a result, her income calculations for 2010 exceeded the amount

allowed and she no longer qualifies. (Diemert Testimony, §15-6-134(4)(b),
MCA.)
Principles of Law
1. 	The State Tax Appeal Board has jurisdiction over this matter. (§15-2-301,
MCA.)
2. 	The Property Tax Assistance Program reduces the property taxes of taxpayers
with income below certain levels by a sliding scale percentage of the regular tax
bill. (§15-6-134(2)(b)(i), MCA.)
3. 	The qualifying income level is defined to include all income without regard to
losses and depreciation deductions. (§15-6-134(4)(b), MCA.)
Board Discussion and Conclusions
The facts of this case are not in dispute, nor does the Taxpayer disagree
with the valuation of her property. She submitted her federal tax returns as
evidence of her income and expenses and the DOR does not dispute any of those
figures.
The law was changed by the Legislature so that the Taxpayer no longer
qualifies for this assistance and the Board affirms the DOR disallowance of the
claim.

Order
IT IS THEREFORE ORDERED that the decision of the Department of
Revenue is affirmed.
Dated this 26th day of July, 2010.
By Order of the
State Tax Appeal Board
/s/_______________________________
KAREN E. POWELL, Chairwoman
( S E A L)
/s/________________________________
DOUGLAS A. KAERCHER, Member
/s/________________________________
SAMANTHA SANCHEZ, Member
NOTICE: You are entitled to judicial review of this Order in accordance with
Section 15-2-303(2), MCA. Judicial review may be obtained by filing a petition in
district court within 60 days following the service of this Order.

CERTIFICATE OF SERVICE
The undersigned hereby certifies that on this 28th day of July, 2010, a true and
correct copy of the foregoing has been served on the parties hereto by depositing a
copy thereof in the U.S. Mails, postage prepaid, addressed to the parties as follows:
Nancy B. Marks 	_x___U.S. Mail
3597 Highway 284 	____Hand delivered
Townsend, Montana 59644 	____E-Mail
____Telecopy
____U.S. Mail
Michele Crepeau 	____Hand delivered
Office of Legal Affairs 	__x__Interoffice delivery
Department of Revenue 	____E-Mail
Mitchell Building 	____Telecopy
PO Box 7701 	____Telecopy
Helena, Montana 59604-7701
/s/____________________________
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