Commissioners appoint Tina Ketchum to county tax appeal board after training update

5435208 ยท July 14, 2025

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Summary

Following a tax-appeal training session in Miles City, commissioners appointed Tina Ketchum to replace a resigning member and distributed updated resource materials to the board.

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.