The Carter County Board of Commissioners appointed Tina Ketchum to the county Tax Appeal Board to fill the vacancy left by Russ Phelps, after county staff reported on a recent training session at Miles City. The board voted unanimously to appoint Ketchum.

Staff report: The county secretary said she attended a four-hour tax-appeal training on July 9 in Miles City and briefed the board on topics including appeal procedures, valuation questions and second-home classifications. Department of Revenue representatives attended the training; staff said DOR offered limited guidance on novel valuation questions such as how CO2-capture projects might affect adjacent tax assessments because those matters are unprecedented in Montana.

Why it matters: Commissioners noted DOR is resource constrained and expects counties to help identify taxable changes; staff said the county had asked DOR how second-home and short-term rental classifications will be handled under a two-year review cycle. The new appointee will receive a binder of updated procedures and materials.

Procedural note: A commissioner moved to appoint Tina Ketchum; another commissioner seconded. The motion passed on a unanimous voice vote. Staff will provide the new board member with an orientation binder and resource manual.