(1) For the reappraisal cycle beginning January 1, 2015, and ending December 31, 2020, the department will use the plan and manuals identified in this rule to value:

(a) residential land and improvements;

(b) commercial land and improvements;

(c) industrial land and improvements;

(d) new residential, commercial, and industrial construction;

(e) changes in use of land or improvements;

(f) agricultural land; and

(g) forest land.

(2) The department shall use the 2015-2020 Montana Reappraisal Plan, published on October 10, 2014, to value residential, commercial, and industrial land and improvements. If the 2015-2020 Montana Reappraisal Plan does not provide information necessary to value a specific property, the department shall use other construction cost manuals with a publication date as close to the 2015-2020 Montana Reappraisal Plan as possible, such as Marshall Valuation Service, Richardson Engineering Services, Inc., or R.S. Means Company, Inc. The cost base schedules set out in those publications will be considered to reflect January 1, 2014, cost information.

(3) The department shall use the 2015-2020 Montana Agricultural Land Classification Manual, published on October 10, 2014, to value agricultural land.

(a) Current land use classification, productivity levels, and assessed values per acre are adopted in ARM 42.20.660, 42.20.665, 42.20.670, 42.20.675, and 42.20.680.

(b) Taxable values for each land use classification and productivity level will be phased in pursuant to 15-7-111, MCA, and ARM 42.20.503.

(4) The department shall use the 2015-2020 Montana Forest Land Classification Manual, published on October 10, 2014, to value forest land.

(a) Current land use classification, productivity levels, and assessed values per acre are adopted in ARM 42.20.705, 42.20.710, 42.20.715, 42.20.720, 42.20.725, and 42.20.730.

(b) Taxable values for each land use classification and productivity level will be phased in or phased down pursuant to 15-7-111, MCA, and ARM 42.20.503.

(5) The 2015-2020 reappraisal plan and manuals may be reviewed in the department's field offices, at the central office at 125 North Roberts Street, Helena, Montana, or on the department's web site at revenue.mt.gov/home/property/resources-laws-rules.

(6) A taxpayer may purchase the CD containing a PDF version of the manual for $3 by sending a written request to the Department of Revenue, Property Assessment Division, P.O. Box 8018, Helena, Montana 59604-8018.

(7) A taxpayer may purchase copies of any portion of the manual for $.50 per page by sending a written request to the Department of Revenue, Property Assessment Division, P.O. Box 8018, Helena, Montana 59604-8018.

(8) This rule applies to tax years January 1, 2015, through December 31, 2020.