On a map, or from the frozen skin of Dickey Lake, David Guild’s and Bill Krywolt’s properties look similar.
Both are long, narrow lots about one acre in size, with a few pines and steep slopes plunging toward about 100 feet of lakeshore each. Krywolt reaches the water via a switchbacked path; Guild has a staircase.
In 2016, the Montana Department of Revenue valued Krywolt’s land at $300,000, and Guild’s at $316,900. But in last year’s appraisal cycle, their land values — and tax bills — shot in different directions.