Revise appraisal process for centrally assessed property

This bill updates Montana's property tax appraisal process for centrally assessed property by clarifying how independent appraisals are selected and paid for. When a property owner and the Department of Revenue agree in writing, they can jointly hire and share the cost of a qualified independent appraiser. If they cannot agree, the Department must select and pay for the appraiser, though it retains the right to modify the appraisal results while providing the original copy to the owner. The changes take effect on January 1, 2026, and apply to tax years beginning after December 31, 2025.