Jeni Dodd v MDOR

BEFORE THE MONTANA TAX APPEAL BOARD FILED
JUNO 2 2026
Bfentana Tax Appeal Board
JENI DODD,
Appellant,
V.
STATE OF MONTANA,
DEPARTMENT OF REVENUE,
Respondent.
CASE :PT-2026-24
ORDER GRANTING
DEPARTMENT OF REVENUE'S
MOTION TO DISMISS,
STATEMENT OF UNDISPUTED
FACTS, CONCLUSIONS OF LAW,
ORDER, AND OPPORTUNITY FOR
JUDICIAL REVIEW
STATEMENT OF THE CASE
This is an appeal from the Cascade County Tax Appeal Board (CTAB) for the
subject property located at 1605 16th Avenue SW, Great Falls, Montana (Subject
Property). The Appellant appealed the CTAB's decision to the Montana Tax Appeal
Board (MTAB) on March 27, 2026. The Department of Revenue (the Department)
filed a Motion to Dismiss on April 27, 2026. On April 28, 2026, the Board issued an
Order Vacating Scheduling Conference and Setting Briefing Schedule. Appellant filed
a Response to the Department's Motion to Dismiss on April 28,2026. The
Department filed its Reply to Appellant's Response to Department's Motion to
Dismiss on May 12, 2025. The matter is fully briefed, and the Board has reviewed the
parties' submissions. The Board grants the Department's Motion to Dismiss because
the Appellant failed to exhaust their administrative remedies.
ISSUE TO BE DECIDED
Whether the Appellant exhausted all administrative remedies prior to appealing
to the Montana Tax Appeal Board.
1

BEFORE THE MONTANA TAX APPEAL BOARD
JENIDODDv. STATE OF MONTANA, DEPARTMENT OF REVENUE
STATEMENT OF UNDISPUTED FACTS
1. To whatever extent the following statements of facts may be construed as
conclusions of law, they are incorporated accordingly.
2. The Subject Property is a 931 square foot mobile home owned by Jeni Dodd
(Taxpayer) and located at 1605 16th Ave. SW, Great Falls, Montana. MTAB
Dkt. 3. The Subject Property is identified by geocode 02-3015-15-2-10-02-
M002.Id.
3. The Department valued the Subject Property at $36,110 for tax years 2025 and
2026. MTAB Dkt. 3. Taxpayer filed an AB-26 Request for Informal Review on
May 28, 2025. MTAB Dkt. 3.
4. The Department sent its AB-26 Detennination Letter on September 26,2025,
stating that a property review was completed from the street because access
was denied. MTAB Dkt. 3. The Department testified at the CTAB hearing that
the Taxpayer requested the Department not enter the Subject Property without
the Taxpayer being present. CTAB Hr'g Tr. 05:45-06:05. However, during the
scheduled inspection on September 11, 2025, the Taxpayer failed to appear,
and the Department was forced to appraise the Subject Property from the street.
Id. Based on the street review, the Department lowered the Subject Property's
desirability from average to fair and made no change to the overall value.
A4TAB Dkt. 3.
5. Taxpayer appealed the Department's AB-26 determination to the CTAB on
October 24, 2025. MTAB Dkt. 3. The CTAB scheduled the hearing for January
29, 2026, and sent notice of the hearing date to the parties on January 26, 2026.
Id. The Taxpayer requested additional time, stating that the provided notice
was too short. Id. The CTAB rescheduled the hearing for February 26, 2026,
and sent notice of the new hearing date to the parties on Febmary 11, 2026. Id.
On February 25, 2026, the CTAB sent a reminder of the hearing via email. Id.
2

BEFORE THE MONTANA TAX APPEAL BOARD
JENIDODD v. STATE OF MONTANA, DEPARTMENT OF REVENUE
On the day of the hearing, the Taxpayer responded to the CTAB's Febmary
25th email stating that she was prepared for the hearing but was too ill to attend
the hearing in person or via zoom. Id. The CTAB did not respond to the
Taxpayer's email. Id.
6. The CTAB hearing was held on Febmary 26, 2026. MTAB Dkt. 3. The
Taxpayer did not attend the CTAB hearing. Id. The CTAB denied the
Taxpayer's appeal and upheld the Department's value of $36,100. Id.
7. At the CTAB hearing, the county board discussed the Taxpayer's absence and
a motion was made to continue with the hearing. CTAB Hr'g Tr. 01:30-04:00.
The motion passed with the Board reasoning that the Taxpayer could appeal to
MTAB if she wished. Id. The Department did not concur or waive the
requirement that the Taxpayer or their agent attend the CTAB hearing. CTAB
Hr'g Tr. 01:30-04:00; MTAB Dkt. 3.
8. On March 27, 2026, the Taxpayer appealed to MTAB. MTAB Dkt. 1. On April
27, 2026, the Department filed a Motion to Dismiss on April 27, 2026. MTAB
Dkt. 5. On April 28, 2026, the Board issued an Order Vacating the Scheduling
Conference and Setting a Briefing Schedule. MTAB Dkt. 6.
9. In its Motion to Dismiss, the Department argues that the Taxpayer did not
exhaust their administrative remedies. MTAB Dkt. 5. The Department cites
Mont. Code Ann. § 15-2-301, Montana Supreme Court cases, and MTAB cases
to support its contention that a Taxpayer or their representative must attend the
CTAB hearing. Id. The Department further argues that while the Taxpayer did
email the CTAB the day of the hearing, the Board chose to move forward with
the hearing. Id.
10. The Taxpayer responded on April 28, 2026, arguing that the Montana
Administrative Procedures Act recognizes a good cause exception for illness in
3

BEFORE THE MONTANA TAX APPEAL BOARD
JENIDODDv. STATE OF MONTANA, DEPARTMENT OF REVENUE
the context of hearings. MTAB Dkt. 7. Taxpayer also argues that dismissing this
appeal would elevate form over substance and deny the Taxpayer an
opportunity to present their case. Id. Lastly, Taxpayer asserts that the Board is
creating an absolute bar when illness prevents appearance. Id.
11. The Department filed its Reply Brief in Support of Motion to Dismiss on May
12, 2026, arguing that the Taxpayer is requesting that the Board create an
exception to the statutory appearance requirements for illness, which is outside
the plain language of Mont. Code Ann. § l5-2-30\. MTAB Dkt. 8.
JURISDICTION AND STANDARD OF REVIEW
12. The Montana Tax Appeal Board is an independent agency not affiliated with
the Montana Department of Revenue. Mont. Const., Art. VIII § 7; Mont. Code
Ann. § 15-2-101.
13. This Board may hear appeals de novo. Dept. of Revenue v. Burlington N., 169
Mont. 202, 213-14, 545 P.2d 1083 (1976). "A trial de novo means trying the
matter anew, the same as if it had not been heard before and as if no decision
had been previously rendered." McDunn v. Arnold, 2013 MT 138, ^ 22,370
Mont. 270, 275, 303 P.3d 1279,1282.
14. The Board's order is final and binding upon all parties unless changed by
judicial review. Mont. Code Ann. § 15-2-301(6).
15. A reduction may not be made unless the applicant makes an application, as
provided in 15-15-102, and attends the county board hearing. An appeal of the
county board's decision may not be made to the Montana tax appeal board
unless the person or the person's agent has exhausted the remedies available
through the county board. In order to exhaust the remedies, the person or the
person's agent shall attend the county board hearing. On written request by the
person or the person's agent and on the written concurrence of the department,
4

BEFORE THE MONTANA TAX APPEAL BOARD
JENIDODDv. STATE OF MONTANA, DEPARTMENT OF REVENUE
the county board may waive the requirement that the person or the person's
agent attend the hearing. The testimony of all witnesses at the hearing and the
deliberation of the county tax appeal board in rendering a decision must be
electronically recorded and preserved for 1 year. If the decision of the county
board is appealed, the record of the proceedings, including the electronic
recording of all testimony and the deliberation of the county tax appeal board,
must be forwarded, together with all exhibits, to the Montana board. Mont.
Code Ann. §15-15-103.
16. If the appearance provisions of 15-15-103 have been complied with, a person
or the department on behalf of the state or any municipal corporation aggrieved
by the action of the county tax appeal board may appeal to the Montana tax
appeal board by filing with the Montana board a notice of appeal within 30
calendar days after the receipt of the decision of the county board. The notice
must specify the action complained of and the reasons assigned for the
complaint. Mont. Code Ann. § 15-2-301(l)(b).
17. The valuation of property may not be reduced by the county tax appeal board
unless either the taxpayer or the taxpayer's agent makes and files a written
application for reduction with the county tax appeal board. Mont. Code Ann. §
15-15-102.
CONCLUSIONS OF LAW
18. To whatever extent the following conclusions of law may be construed as
statements of fact, they are incorporated accordingly.
19. "[1]n connection with any appeal under [Mont. Code Ann. § 15-2-301], the
Montana board is not bound by common law and statutory rules of evidence or
rules of discovery and may affirm, reverse, or modify any decision. To the
extent that this section is in conflict with the Montana Administrative
Procedure Act, this section supersedes that act." Mont. Code Ann. § 15-2-
301(5).
5

BEFORE THE MONTANA TAX APPEAL BOARD
JENIDODD v. STATE OF MONTANA, DEPARTMENT OF REVENUE
20. In connection with an appeal, the county tax appeal board may change any
assessment or fix the assessment at some other level. Mont. Code Ann. § 15-
15-101(6).
21. When construing a statute, it is the Board's role to "determine what in terms or
substance is contained in it, and not to insert what has been omitted or to omit
what has been inserted." State v. Minett, 2014 MT 225, ^ 12, 376 Mont. 260,
263, 332 P.3d 235, 238; Mont. Code Ann. § 1-2-101.
22. "When faced with a problem of statutory construction great deference must be
shown to the interpretation given the statute by the officers or agency charged
with its administration." Dep 't of Revenue v. Puget Sound Power & Light Co.,
179 Mont. 255, 262, 587 P.2d 1282, 1286 (1978) (citing Udall v. Tollman, 380
U.S. 1,16(1965)).
DISCUSSION
23. For the reasons set forth below, this Board grants the Department's Motion to
Dismiss.
24. To determine if the Taxpayer failed to exhaust all administrative remedies, we
must look at the relevant sections of Mont. Code Ann. § 15-15-103(1). First, a
reduction may not be made unless the applicant makes an application, as
provided in 15-15-102, and attends the county board hearing. Mont. Code Ann.
§ 15-15-103(1). In this case, the Taxpayer did make an application to the
CTAB satisfying Mont. Code Ann. § 15-15-102.
25. "An appeal of the county board's decision may not be made to the Montana
Tax Appeal Board unless the person or the person's agent has exhausted the
remedies available through the county board. In order to exhaust the remedies,
the person or the person's agent shall attend the county board hearing." Mont.
6

BEFORE THE MONTANA TAX APPEAL BOARD
JENIDODD v. STATE OF MONTANA, DEPARTMENT OF REVENUE
Code Ann. § 15-15-103. Mont. Code Ann. § 15-15-103(1) is clear that
administrative remedies must be exhausted before an appeal to this Board is
made, the question that remains is whether the administrative remedies were
exhausted. When reviewing the statute, the Board focuses on the section that
reads "In order to exhaust the remedies, the person or the person's agent shall
attend the county board hearing. On written request by the person or the
person's agent and on the written concurrence of the department, the county
board may waive the requirement that the person or the person's agent attend
the hearing." Mont Code Ann. § 15-15-103(1). From the record, it is clear that
the Taxpayer did not attend the hearing, and the hearing was held in the
absence of the Taxpayer or their representative. The statute's use of "may"
indicates discretion to waive the appearance requirement but the Taxpayer must
make a written request to the Department and obtain a written concurrence of
the Department before the CTAB may waive the appearance requirement.
Ultimately, the CTAB discussed the Taxpayer's absence and decided to
proceed with the hearing.
26. While the Taxpayer did notify the Board in writing that she was ill and unable
to attend the hearing, in person or via Zoom, the Taxpayer failed to contact the
Department and obtain a written concurrence from the Department to waive the
appearance requirement.
27. While the Taxpayer would have the Board deny the Department's motion
because the Montana Administrative Procedures Act provides a good cause
exception for illness, this argument is unfounded. Mont. Code Ann. § 15-2-301
is the controlling statute, and the plain reading of the statute does not include a
good cause exception. Additionally, the Board is not creating an "absolute bar
when illness prevents appearances." The Taxpayer had several options at their
disposal, including having a representative appear in her place at the hearing, or
the Taxpayer could have obtained written concurrence from the Department to
waive the appearance requirement.
7

BEFORE THE MONTANA TAX APPEAL BOARD
JENIDODD v. STATE OF MONTANA. DEPARTMENT OF REVENUE
28. The law requires a minimum standard of filing and attendance at a CTAB
hearing prior to filing with MTAB. There is nothing in the record showing that
the appearance provision of Mont. Code Ann. § 15-15-103 was waived by the
CTAB, and because the Taxpayer or their representative failed to attend the
hearing, or obtain a written concurrence from the Department, the Board finds
that the Taxpayer failed to exhaust their administrative remedies.
8

BEFORE THE MONTANA TAX APPEAL BOARD
JENIDODD v. STATE OF MONTANA, DEPARTMENT OF REVENUE
ORDER
29. The Department's Motion to Dismiss is granted.
30. The Taxpayer's appeal is dismissed for failure to exhaust administrative
remedies.
Dated this 2nd day of June 2026.
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[ SEAL J	% <T
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Travis Brown, Chairman
A- M,)L,%-
illinoff, Member
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Chris Murphy{)Membep\^"'^
Notice: You are entitled to judicial review of this Order by filing a petition in district
court within 60 days of the service of this Order. The Department of Revenue shall
promptly notify this Board of any judicial review to facilitate the timely transmission
of the record to the reviewing court. Mont. Code Ann. §15-2-303(2).
9

BEFORE THE MONTANA TAX APPEAL BOARD
JENIDODD v. STATE OF MONTANA, DEPARTMENT OF REVENUE
Certificate of Service
I certify that I caused a tme and correct copy of the foregoing Order Granting
Department of Revenue 's Motion to Dismiss, Statement of Undisputed Facts,
Conclusions of Law, Order, and Opportunity for Judicial Review to be sent by email
and United States Mail via Print & Mail Services Bureau of the State of Montana on
June 2, 2026, to:
Jeni Dodd
P.O. Box 6373
Great Falls, Montana 59406
j eni@j enidodd.com
Kristina K. Warren
State of Montana, Department of Revenue
Legal Services Office
P.O. Box 7701
Helena, Montana 59604-7701
Cecelia Helming
Butte-Silver Bow Tax Appeal Board
3619 Wynne Avenue
Butte, Montana 59701
Paula Gilbert
State of Montana, Department of Revenue
Property Assessment Division
P.O. Box 8018
Helena, Montana 59604-8108
^^ ^ladison Ambrose Hall
Legal Administrative Assistant
10