Work for the Department of Revenue

Job Overview:

This position resides in the Director's Office Division of the Department of Revenue. Duties include support services in the areas of accounts payable, accounts receivable, records and document retention and processing, tracking and verifying inter-unit journals, travel claims, purchase orders, and other invoices to ensure payment of department bills. The position does not supervise other staff.

Key Responsibilities Include:

• Performs routine reconciliations with department and state accounting systems to ensure accuracy and completeness. Reviews accounting data to identify and resolve errors and problems that may require research or are exceptions to normal processes. Contacts appropriate staff or vendor to clarify questionable purchases or errors. Determines the action to take such as approve and process for payment, deny and send back with a request for additional information, or route to supervisor for further review. The supervisor resolves questionable or non-routine items.
• Audits invoices, travel vouchers, travel advance requests, procurement card transactions, and other requests for payment along with supporting documents for completeness and mathematical accuracy. Verifies signatures, contract stipulations, and that the purchase conforms to established guidelines.
• Verifies that the invoice has not been previously paid by looking through the vendor payment file and ensures bills are paid in a timely manner.
• Prepares claims for payment which includes determining proper fiscal year of payment, verifying the proper org and coding of the expense, and applying applicable cash discount. Submits payment claims to accountants for approval.
• Classifies, records, and summarizes numerical or financial data.
• Determines proper fiscal year of payment by reviewing invoice date and applying knowledge of "valid obligation criteria" according to state accounting policy.
• Determines unpaid current year liabilities at fiscal year-end, contacts appropriate department staff, and establishes fiscal year-end accruals.
• Assists with fiscal year-end reconciliations by reviewing unpaid purchase orders or invoices and accounts receivable for earned revenue in proper fiscal year. Prepares calculations for estimated outstanding bills based on outstanding invoices and purchases; reviews prior year accrued liabilities; and monitors to ensure payment or proper accounting at fiscal year-end.
• Inputs claims on SABHRS for payment and identifies the expense account, org, and fund associated with the payment. Standard SABHRS documents include accounts payable, inter-unit journals, journal vouchers, warrant cancellations, procurement card expenditure allocations, and expenditure accruals. Documents are routed to supervisor for final approval and accounting entries are approved by accounting staff.
• Processes deposits of miscellaneous revenue received by the agency. This includes reviewing documentation, verifying payee and amounts, and determining correct source of revenue for coding to SABHRS. Processes interagency transfers received from other state agencies and applies the revenues or coding for the expenditure, compiles appropriate data to support transactions, and accurately enters the corresponding coding into SABHRS.
• Processes new vendors for input into the state accounting system by researching, entering, and maintaining vendor identification numbers.
• Logs and monitors voucher identification numbers, correction journals, collection reports, and purchase orders against requisitions.   
• Reviews monthly SABHRS reports to locate errors or discrepancies; contacts appropriate personnel when discrepancies are discovered; and prepares adjusting entries to ledgers by coding documents, entering on-line into SABHRS, and submitting to accountants for approval.

Knowledge of:

• Bookkeeping and basic accounting procedure
• Generally accepted accounting principles
• Department operations
• Automated data processing and records management systems
• Accounting procedures and treasury requirements
• State and federal rules including SABHRS manuals
• Administrative Rules and Montana Operations Manual
• Travel regulations
• Purchasing and contract rules and regulation

Skills in:

• Research, math, and analysis
• Accuracy and attention to detail
• Conflict resolution & customer service
• Microsoft programs and other data base applications
• Written, verbal, and interpersonal communication
• Customer service

You would be a great fit for this position if you:

• Demonstrate self-motivation
• Follow instructions
• Provide timely, customer service
• Handling multiple priorities under deadlines

Working Conditions:

• Work hours may exceed 40 hours from time to time.
• Office environment.
• Lifting is infrequent, less than 15 pounds.
• Some travel may be required, must have a valid driver’s license.

*This is an incomplete list of job duties. For a complete job description please contact Human Resources at dorhr@mt.gov or (406) 444-9858.

Department of Revenue Work Eligibility

Applicant Pool Statement

Training Assignment Statement

Education:

The above competencies are typically acquired through a combination of education and experience equivalent to:

• High school diploma or equivalent
• Three years of directly related experience in accounting and financial reconciliation and/or bookkeeping and accounting system operations; and/or administrative, technical experience including advanced computer skills or office operations; or remittance processing technologies experience.
• Other combinations of education and experience will be evaluated on an individual basis. 

Job Overview:

This position resides in the Director's Office Division of the Department of Revenue. The Chief Administrative Law Judge 2 (ALJ) leads ODR working with the Chief Legal Counsel and ODR team members to ensure ODR provides taxpayers, licensees, license applicants, and the public access to an effective and impartial judicial environment in which appeals challenging department actions may be heard. Duties include acting as Chief ALJ over the work unit, adjudicating disputes between department staff and external parties on a range of issues related to the department’s responsibilities, and ensuring consistency in the application of federal and state laws and rules. The Chief ALJ will adjudicate and resolve disputes through contested case hearings and formal and informal hearings brought under the department’s statutory dispute resolution process, will provide fair, timely, and impartial administrative hearings, and will issue well-reasoned decisions based upon the application of relevant laws to the facts of each case. The incumbent must identify and evaluate relevant facts derived from evidence, testimony, and legal arguments offered by the parties, research pertinent laws and rules, case law, and legislative history, and draft written findings of fact and conclusions of law. In addition to challenges brought against department actions, the ALJ also has the responsibility of hearing and ruling on protests brought by citizens against the issuance or transfer of liquor licenses. The ALJ identifies cases in which the parties may benefit from mediation and mediates those disputes using accepted mediation procedures. The position reports to the Department’s Chief Legal Counsel.

Key Responsibilities Include:

• Schedules and conducts pre-hearing conferences. Reviews hearing procedures with the parties and establishes pre-hearing schedules. Issues orders, subpoenas, and other legal documents directing litigants to appear and participate in conferences and hearings, and to present testimony and evidence upon which the taxpayer’s, licensee’s, applicant’s, or protestor’s claims or complaints will be decided.
• Reviews and rules on pre-hearing motions and requests.
• Presides over contested case hearings under the Montana Administrative Procedures Act and formal and informal hearings conducted under the Department’s uniform dispute resolution procedures, to determine legal rights, duties, and privileges of parties.
• Conducts hearings in-person, telephonically, or by Zoom.
• Receives and reviews testimony and documentary evidence. Assesses the credibility of witness testimony and enters or excludes documentary evidence in accordance with the Montana Rules of Evidence. Assigns the proper weight and relevance to the evidence presented. Rules on evidentiary challenges.
• Creates a formal record of hearing proceedings.
• Researches and analyzes state and federal laws, rules, and precedential and persuasive case law governing the issues of a case. Applies existing legal precedent to the testimony, facts, and evidence in each case. 
• Drafts and issues findings of fact, conclusions of law, opinions, and orders, which are subject to review by the Montana Tax Appeal Board or state district courts. Produces well-reasoned decisions based upon the application of controlling law to the facts discerned during the hearing.
• Identifies cases open to mediation or settlement negotiations.
• Conducts binding mediation by telephone, Zoom, or in person. Mediations may involve pro se parties, tax or licensing representatives, and attorneys. Drafts and issues mediation reports and orders setting out mediation terms.  

Knowledge of:

• State and federal tax law
• State cannabis and liquor laws
• Judicial process
• Procedural court rules including Montana Rules of Civil Procedure, Montana Rules of Evidence, and the Montana Administrative Procedures Act
• Constitutions of Montana and the United States
• Supervisory principles and practices
• Project management
• Records management
• Operation of state government and administrative procedures

Skills in:

• Legal research and analysis
• Written, verbal, and interpersonal communication
• Customer service
• Conflict resolution
• Accuracy and attention to detail
• Use of computers and software including Microsoft Outlook, Word, and Excel, as well as other applications such as Adobe Acrobat Pro
• Data collection, analysis, and reporting techniques
• Business communications

You would be a great fit for this position if you:

• Demonstrate self-motivation
• Follow instructions
• Foster and maintain healthy working relationships
• Provide timely, customer service
• Handle multiple priorities under deadlines

Working Conditions:

• Work hours may exceed 40 hours from time to time, including weekends.
• Office environment.
• Lifting is infrequent, less than 15 pounds.
• Some travel may be required, must have a valid driver’s license.

*This is an incomplete list of job duties. For a complete job description please contact Human Resources at dorhr@mt.gov or (406) 444-9858.

Department of Revenue Work Eligibility

Applicant Pool Statement

Training Assignment Statement

Education:

The above competencies are typically acquired through a combination of education and experience equivalent to:

• Bachelor’s degree in taxation, accounting, business administration, public administration, English, economics, or law or closely related field.
• Work experience should include five years of job-related experience including two years of supervision, management, and leadership.
• Work experience should include progressively responsible work experience in legal writing, conducting legal or tax research, administrative law, administrative hearings processes and procedures, administrative adjudication, tax auditing, and informal resolution of disputes including mediation and settlement. 
• Knowledge of Constitutional law, Montana Administrative Procedures Act, the Rules of Evidence, Rules of Civil Procedure, and standard judicial practice in Montana. 
• Knowledge of statutory interpretation principles, legal research methods, and conflicts of law within federal and state authority structure. 
• Juris Doctorate is preferred but not required. 
• Other combinations of education and experience will be evaluated on an individual basis. 

Job Overview:

This position resides in the Property Assessment Division of the Department of Revenue. The Exemption Processing Specialist (EPS) assists in the processing and oversight of the Property Tax Assistance Program (PTAP), the Montana Disabled Veterans (MVD) Program, the Homestead Rate Reduction Program (HRRP), and other exemption programs or processes the Property Assessment Division may be responsible for administering. The EPS is responsible for reviewing, processing, and maintaining exemption applications submitted by property owners, businesses, or other eligible parties, while ensuring timely and accurate application processing in accordance with state laws, regulations, and department and division policies. The position requires strong attention to detail, citizen service skills, and the ability to interpret Montana statutes.

Note: This is a temporary 2-year position for FYE 2027

Key Responsibilities Include:

• Review and verify incoming exemption applications for completeness and eligibility.
• Communicate with applicants to obtain missing documentation or clarification.
• Research exemption issues.
• Interpret and apply applicable laws, rules, and guidelines related to various exemption types.
• Enter and maintain accurate records in relevant databases or systems, ensuring that exemption recordkeeping complies with applicable regulations and professional standards.
• Prepare correspondence, notices of determination, and official documentation regarding exemption status.
• Collaborate with field office staff, legal staff, central office staff, and leadership on complex or questionable applications.
• Communicate exemption status determinations with applicants, field offices, and county officials.
• Respond to public inquiries via phone, email, or in person regarding exemption processing and criteria.
• Conduct audits or reviews of previously granted exemptions.
• Maintain up-to-date knowledge of exemption statuses, policy, statute, and rule changes, and department procedures.

Knowledge of:

• Records processing
• Administrative rules, policies, and procedures
• Property tax systems
• Exemption laws

Skills in:

• Research and analysis
• Accuracy and attention to detail
• Organization and time management
• Self-motivation and working independently
• Citizen service
• Conflict Resolution
• Microsoft programs and other database applications
• Written, verbal, and interpersonal communication

Working Conditions:

• Work hours may exceed 40 hours from time to time, including weekends.
• Primarily office-based with extended periods of computer work.
• Occasional interactions with the public.
• Lifting is infrequent, less than 15 pounds.
• Some travel may be required; you must have a valid driver’s license.

*This is an incomplete list of job duties. For a complete job description please contact Human Resources at dorhr@mt.gov or (406) 444-9858.

Department of Revenue Work Eligibility

Applicant Pool Statement

Training Assignment Statement

Education:

The above competencies are typically acquired through a combination of education and experience equivalent to:

• High school diploma or GED, associated degree preferred
• Two years of education or experience in administrative or clerical services, preferably in a government setting.
• Two years of job-related experience.
• Preferred experience in property appraisal and assessment.
• Other combinations of education and experience will be evaluated on an individual basis.

Job Overview:

This position resides in the Property Assessment Division of the Department of Revenue. The Exemption Processing Specialist (EPS) assists in the processing and oversight of the Property Tax Assistance Program (PTAP), the Montana Disabled Veterans (MVD) Program, the Homestead Rate Reduction Program (HRRP), and other exemption programs or processes the Property Assessment Division may be responsible for administering. The EPS is responsible for reviewing, processing, and maintaining exemption applications submitted by property owners, businesses, or other eligible parties, while ensuring timely and accurate application processing in accordance with state laws, regulations, and department and division policies. The position requires strong attention to detail, citizen service skills, and the ability to interpret Montana statutes.

Note: This is a temporary 2-year position for FYE 2027 and is open to ANY PAD field office, excluding offices located in Plentywood, Jordan, Glendive, Forsyth, Roundup and Ennis

Key Responsibilities Include:

• Review and verify incoming exemption applications for completeness and eligibility.
• Communicate with applicants to obtain missing documentation or clarification.
• Research exemption issues.
• Interpret and apply applicable laws, rules, and guidelines related to various exemption types.
• Enter and maintain accurate records in relevant databases or systems, ensuring that exemption recordkeeping complies with applicable regulations and professional standards.
• Prepare correspondence, notices of determination, and official documentation regarding exemption status.
• Collaborate with field office staff, legal staff, central office staff, and leadership on complex or questionable applications.
• Communicate exemption status determinations with applicants, field offices, and county officials.
• Respond to public inquiries via phone, email, or in person regarding exemption processing and criteria.
• Conduct audits or reviews of previously granted exemptions.
• Maintain up-to-date knowledge of exemption statuses, policy, statute, and rule changes, and department procedures.

Knowledge of:

• Records processing
• Administrative rules, policies, and procedures
• Property tax systems
• Exemption laws

Skills in:

• Research and analysis
• Accuracy and attention to detail
• Organization and time management
• Self-motivation and working independently
• Citizen service
• Conflict Resolution
• Microsoft programs and other database applications
• Written, verbal, and interpersonal communication

Working Conditions:

• Work hours may exceed 40 hours from time to time, including weekends.
• Primarily office-based with extended periods of computer work.
• Occasional interactions with the public.
• Lifting is infrequent, less than 15 pounds.
• Some travel may be required; you must have a valid driver’s license.

*This is an incomplete list of job duties. For a complete job description please contact Human Resources at dorhr@mt.gov or (406) 444-9858.

Department of Revenue Work Eligibility

Applicant Pool Statement

Training Assignment Statement

Education:

The above competencies are typically acquired through a combination of education and experience equivalent to:

• High school diploma or GED, associated degree preferred
• Two years of education or experience in administrative or clerical services, preferably in a government setting.
• Two years of job-related experience.
• Preferred experience in property appraisal and assessment.
• Other combinations of education and experience will be evaluated on an individual basis.

Job Overview:

This position resides in the Property Assessment Division of the Department of Revenue. Duties include residential property reviews, discoveries, data research, and field appraisals. Complete inspections to determine the residential property final valuation. Analyze, assess, and classify land uses. Assist with specification, calibration, and benchmarking of land models, sales comparisons, and property characteristics. Support ongoing program operations and activities. Respond to taxpayer inquiries and explain appraisal activities. Provide dispute resolution and participate in appeal hearings. The position does not supervise other staff.

Key Responsibilities Include:

• Conduct property reviews and discoveries to identify appraisal needs and priorities, recommend priorities based on property use, value, location, and other characteristics.
• Review tax records, land use, improvements, valuation documents, and other information.
• Identify properties for appraisal review.
• Research and analyze individual residential property characteristics to estimate the impact on property values.
• Analyze and evaluate appraisal information and determine final property value.
• Examine site and improvement data, sanitation regulations, zoning, planning, covenants, deed restrictions, and other technical and legal documentation.
• Compile and analyze construction cost data and determine the effects on property values.
• Conduct field appraisals and site inspections of subject properties.
• Perform comparable sales to identify valuation factors.
• Collect data required for maps, plats, and sketches used in appraisals.
• Determine the primary use for appraised properties.
• Document professional assumptions and limiting conditions.
• Determine comparable sales data and adjustments to valuations.
• Estimate the value of site improvements.
• Determine appropriate appraisal method (cost or market) for residential properties.
• Verify information in title and ownership data, inspection reports, market models, and other sources.

Knowledge of:

• Appraisal methods for residential properties
• Construction, mapping, GIS, and cadastral
• Property sales and valuations procedures 

Skills in:

• Research and analysis
• Accuracy and attention to detail
• Conflict resolution
• Microsoft programs and other data base applications
• Written, verbal, and interpersonal communication

You would be a great fit for this position if you have:

• Self-motivation
• Follow instructions
• Provide timely customer service
• Multitask and prioritize work under deadlines
• Basic computer skills
• Accuracy and attention to detail
• Conflict Resolution
• Ability to communicate with a wide range of personalities using discretion, active listening, critical thinking, and problem sensitivity.
• Written and verbal communication
• Outstanding Customer Service

Working Conditions:

• Work hours may exceed 40 hours from time to time, including weekends.
• Office environment.
• Working outside.
• Lifting is infrequent, less than 15 pounds.
• Travel is required, must have a valid driver’s license.

*This is an incomplete list of job duties. For a complete job description please contact Human Resources at dorhr@mt.gov or (406) 444-9858.

Department of Revenue Work Eligibility

Applicant Pool Statement

Training Assignment Statement

Education:

The above competencies are typically acquired through a combination of education and experience equivalent to:

• Two years of post-secondary education in business, accounting, economics, public administration, construction technology or training; and
• One year of job-related experience.
• Preferred work experience includes appraisal, property tax appraisal, assessment, auditing, agriculture, forestry, surveying, real estate, or related field.
• Requires Montana certification in residential property appraisal (IAAO 101) and USPAP per ARM 42.18.206-208 and MCA Title 15; within the first year of employment.
• Other combinations of education and experience will be evaluated on an individual basis. 

Job Overview:

This position resides in the Property Assessment Division of the Department of Revenue. Duties include residential property reviews, discoveries, data research, and field appraisals. Complete inspections to determine the residential property final valuation. Analyze, assess, and classify land uses. Assist with specification, calibration, and benchmarking of land models, sales comparisons, and property characteristics. Support ongoing program operations and activities. Respond to taxpayer inquiries and explain appraisal activities. Provide dispute resolution and participate in appeal hearings. The position does not supervise other staff.

Key Responsibilities Include:

• Conduct property reviews and discoveries to identify appraisal needs and priorities, recommend priorities based on property use, value, location, and other characteristics.
• Review tax records, land use, improvements, valuation documents, and other information.
• Identify properties for appraisal review.
• Research and analyze individual residential property characteristics to estimate the impact on property values.
• Analyze and evaluate appraisal information and determine final property value.
• Examine site and improvement data, sanitation regulations, zoning, planning, covenants, deed restrictions, and other technical and legal documentation.
• Compile and analyze construction cost data and determine the effects on property values.
• Conduct field appraisals and site inspections of subject properties.
• Perform comparable sales to identify valuation factors.
• Collect data required for maps, plats, and sketches used in appraisals.
• Determine the primary use for appraised properties.
• Document professional assumptions and limiting conditions.
• Determine comparable sales data and adjustments to valuations.
• Estimate the value of site improvements.
• Determine appropriate appraisal method (cost or market) for residential properties.
• Verify information in title and ownership data, inspection reports, market models, and other sources.

Knowledge of:

• Appraisal methods for residential properties
• Construction, mapping, GIS, and cadastral
• Property sales and valuations procedures 

Skills in:

• Research and analysis
• Accuracy and attention to detail
• Conflict resolution
• Microsoft programs and other data base applications
• Written, verbal, and interpersonal communication

You would be a great fit for this position if you have:

• Self-motivation
• Follow instructions
• Provide timely customer service
• Multitask and prioritize work under deadlines
• Basic computer skills
• Accuracy and attention to detail
• Conflict Resolution
• Ability to communicate with a wide range of personalities using discretion, active listening, critical thinking, and problem sensitivity.
• Written and verbal communication
• Outstanding Customer Service

Working Conditions:

• Work hours may exceed 40 hours from time to time, including weekends.
• Office environment.
• Working outside.
• Lifting is infrequent, less than 15 pounds.
• Travel is required, must have a valid driver’s license.

*This is an incomplete list of job duties. For a complete job description please contact Human Resources at dorhr@mt.gov or (406) 444-9858.

Department of Revenue Work Eligibility

Applicant Pool Statement

Training Assignment Statement

Education:

The above competencies are typically acquired through a combination of education and experience equivalent to:

• Two years of post-secondary education in business, accounting, economics, public administration, construction technology or training; and
• One year of job-related experience.
• Preferred work experience includes appraisal, property tax appraisal, assessment, auditing, agriculture, forestry, surveying, real estate, or related field.
• Requires Montana certification in residential property appraisal (IAAO 101) and USPAP per ARM 42.18.206-208 and MCA Title 15; within the first year of employment.
• Other combinations of education and experience will be evaluated on an individual basis. 

Job Overview:

This position resides in the Property Assessment Division of the Department of Revenue. The Property Valuation Specialist (PVS) coordinates and performs a range of specialized property appraisal and assessment support services to facilitate data research, verification, computation, and processing procedures; provides general office and program support services; researches and compiles general program information; ensures consistent messaging on policies, procedures, and statutes; and coordinates with other program staff and managers as necessary to respond to unusual or specialized requests. The PVS provides customer service, including property owners visiting the PAD office, phone calls or other electronic communications. The PVS provides open communications and direct support to local government staff.  The position reports to an area manager and does not directly supervise other staff. 

Knowledge of:

• Mathematics
• Customer service standards
• Property valuation techniques
• Mapping and geographic information systems (GIS)

Skills in:

• Research and analysis
• Accuracy and attention to detail
• Conflict resolution
• Commonly used office and spreadsheet computer applications
• Written, verbal, and interpersonal communication

You would be a great fit for this position if you:

• Have self-motivation
• Follow instructions
• Provide timely customer service
• Multitask and prioritize work under deadlines

*This is an incomplete list of job duties. For a complete job description please contact Human Resources at dorhr@mt.gov or (406) 444-9858.

Department of Revenue Work Eligibility

Applicant Pool Statement

Training Assignment Statement

Education:

The qualifications desired on the first day of work are: 

• One year of post-secondary education or training; and
• One year of job-related experience.
• Work experience may include appraisal, assessment, auditing, accounting, banking, data entry, bookkeeping, records management, customer service or a real estate related field. 
• Must pass the department’s CORE Assessment training, within the first year of employment. 
• Other combinations of education and experience will be evaluated on an individual basis.

Job Overview:

This position resides in the Property Assessment Division of the Department of Revenue. The Property Valuation Specialist (PVS) coordinates and performs a range of specialized property appraisal and assessment support services to facilitate data research, verification, computation, and processing procedures; provides general office and program support services; researches and compiles general program information; ensures consistent messaging on policies, procedures, and statutes; and coordinates with other program staff and managers as necessary to respond to unusual or specialized requests. The PVS provides customer service, including property owners visiting the PAD office, phone calls or other electronic communications. The PVS provides open communications and direct support to local government staff.  The position reports to an area manager and does not directly supervise other staff. 

Knowledge of:

• Mathematics
• Customer service standards
• Property valuation techniques
• Mapping and geographic information systems (GIS)

Skills in:

• Research and analysis
• Accuracy and attention to detail
• Conflict resolution
• Commonly used office and spreadsheet computer applications
• Written, verbal, and interpersonal communication

You would be a great fit for this position if you:

• Have self-motivation
• Follow instructions
• Provide timely customer service
• Multitask and prioritize work under deadlines

Department of Revenue Work Eligibility

Applicant Pool Statement

Training Assignment Statement

Education:

The qualifications desired on the first day of work are: 

• One year of post-secondary education or training; and
• One year of job-related experience.
• Work experience may include appraisal, assessment, auditing, accounting, banking, data entry, bookkeeping, records management, customer service or a real estate related field. 
• Must pass the department’s CORE Assessment training, within the first year of employment. 
• Other combinations of education and experience will be evaluated on an individual basis.