John R. Bolis v. Department of Revenue

OCR transcription for search; preserved printed pages are authoritative

BEFORE THE STATE TAX APPEAL BOARD
OF THE STATE OF MONTANA

JOHN R. BOLIS, )
. \ Docket No. PT-2012-38
. Appellant, )
-V8- )
) FACTUAL BACKGROUND,

; . ) CONCLUSIONS OF LAW
DEPARTMENT OF REVENUE ) ORDER and OPPORTUNITY
OF THE STATE OF MONTANA, __) FOR JUDICTAL REVIEW

| )
Respondent. -)

Statement of Case

John R. Bolis (Taxpayer) appealed the final decision of the Department of
Revenue (DOR) concerning the denial of application for Property Tax
Assistance Program (PTAP). The matter was heard before the State Tax Appeal
Board on the record using written submissions from the Taxpayer and the DOR.

The Board having fully considered the testimony, exhibits, written

_ submissions and all matters presented, finds and concludes the following:

Issue
The issues before this Board is whether the Taxpayer timely filed his
application for Property Tax Assistance and whether the Department of
Reverue appropriately denied the T'axpayer’s application for tax year 2012.
Summary
John R. Bolis is the Taxpayer in this proceeding and, therefore, has the
burden of proof. Based on a pteponderance of the evidence, the Board affirms

the final decision of the Department of Revenue.

ST Oe

Evidence Presented
1. Due, proper and sufficient notice was given of this matter and of the
time and place of the heating. Both parties were afforded the opportunity to
submit additional written statements to the Board,
2. DOR tecords indicate that Mr. and Mts. Bolis have filed for and
ceceived PTAP assistance for at least five years prior to 2012 and that an
application for Property Tax Assistance for 2012 was mailed to the Taxpayer
on or about February 8, 2012. (DOR Exh. A.)
3. By statute, PTAP applications are due on April 15. (§15-6-
134(4) (a) (itt) MCA.)
4, DOR records indicate that the Taxpayers did not file a PTAP
application until December 5, 2012. In the course of several contacts
between the Taxpayers and the DOR office, differing explanations were
offered for the delay. At first Mrs. Bolis thought it had been mailed, but then
later said she had forgotten to mail the application. Mr. Bolis later said they
had never teceived an application from the DOR but elsewhere says he did
not know that the DOR did not receive it, suggesting he believes he mailed
it. (Affidavit of Debra Reesman.)
5, The DOR denied the Taxpayers’ 2012 application for Property Tax
Assistance because it was not received by the statutory deadline. (DOR Exh.

E.)

6, The Taxpayers appealed to this Board on December 31,2012. Mr.

Bolis’ letter explained the cause of the untimeliness was due to his

unawareness that the DOR had not received his application. (Appeal Letter.)

theaul: 111

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Principles of Law
1. The State Tax Appeal Board has jurisdiction over this matter. (§15-2-302,

MCA).
2. The State Tax Appeal Board must give administrative rule full effect unless

the board finds a tule atbitrary, capricious, or otherwise unlawful, (§15-2-301(4),

MCA.)

3. ‘The Property Tax Assistance Program reduces the property taxes of
taxpayers with income below certain levels. (§15-6-134(2)(b)(}, MCA.)

4. Applications for the PTAP are due on or before April 15 of the year the
benefit is requested. (ARM 42.19.401(1), §15-6-134(4)(a) (iti), MCA.)

5, Under the Depattment’s tules, applications received after April 15 will not
be considered for the year unless two circumstance exist: (1) the applicant was
unable to apply for the current year due to hospitalization, physical illness,
infirmity, or mental illness; ot (2) the applicant qualified for PTAP assistance in
the prior year and suffered confusion from an infirmity which caused the
applicant’s failure to timely file the application, In those circumstances, the
deadline can be extended to July 1. (ARM 42.19.401 (1){a),( 2).)

Findings of Fact, Conclusions of Law and Board Discussion
The Board must determine, based on a preponderance of the evidence,

whether the DOR properly denied the Taxpayers’ PTAP application for tax year
2012. .

In this instance, the facts are not at issue. The Taxpayer submitted an
application to the DOR requesting property tax assistance. Unfortunately, the
application was submitted well after April 15 of the year for which the assistance

was requested. The Taxpayers’ explanations for the failure to file have varied

from time to time and lack documentation so there is no evidence or consistent
| testimony that the application was timely filed. The Taxpayers’ explanation for
the tardiness of the submission failed to meet any of the circumstances for a
waiver of the due date provided in the rules which focus on illness ot
hospitalization. Even if such extenuating circumstances exist, the application
must be filed by July 1 of the applicable year.

This Board has no authority to waive the statutory deadline for the
application, or to order the Department to do so. While there is no indication in
the record that Mr. and Mrs. Bolis would fail to qualify for the PT'AP assistance,
which they have received in the past, the unfortunate failure to file a timely
application cannot be waived under the language of the statute.

Thus, we uphold the decision of the DOR.

ORDER

IT IS HEREBY ORDERED by the State Tax Appeal Board of the
State of Montana that the application by the Taxpayer for qualification undet

the Property Tax Assistance Program for 2012 be denied.
DATED this ?8#A day of March, 2013.

BY ORDER OF THE

(SEAL)

Aunscthe & Ce

SAMANTHA SANCHEZ, Member

Dporl7 MeQA

DAVID L. McALPIN, Metpes

Notice: You ate 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.

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CERTIFICATE OF SERVICE
The undersigned hereby certifies that on this RBtALof March, 2013, a copy
of the foregoing order was served on the parties hereto by placing a copy in the

US. Mail and addressed as follows:

John R. Bolis a US. Mail, Postage Prepaid
1595 Middle Burnt Fork Road Interoffice

Stevensville, Montana 59870 Hand delivered

Michele Crepeau U.S. Mail, Postage Prepaid
Tax Counsel —~ Tnteroffice

Office of Legal Affairs Hand delivered
Department of Revenue

PO Box 7701

Helena, MT 59604-6601

DONNA J“EUBANK, paralegal assistant