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Property Taxes: The 95 Mills Remain


The Montana Supreme Court has upheld the state's interpretation of property tax law, ruling against the majority of Montana counties challenging the state's method of calculating taxes.


The court unanimously determined that counties must adhere to the Montana Department of Revenue's (DOR) directive to charge the full amount of school equalization property tax mills, known as the "95 mills."


The dispute arose from a disagreement over whether the equalization mill rate should be adjusted in response to rising property values, with the court siding with the DOR's authority to set the number of equalization mills.

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