Property Valuation

In Montana, the 'Assessor's classification' for residential property (Class 4) affects property taxes because:

AClass 4 properties are assessed at 100% of market value
BDifferent property classes have different assessment rates applied to market value to determine taxable value, affecting the property tax bill✓ Correct
COnly agricultural properties (Class 3) can be reclassified
DThe classification determines the mill levy rate only

Explanation

Montana classifies properties into different classes (Class 3 for agricultural, Class 4 for residential, etc.) with different assessment rates. The applicable assessment rate is applied to the property's market value to determine the taxable value for property tax calculation.

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