= Annual tax levy =

Each August the [[CityCommission]] fixes the City's property tax levy for the fiscal year by resolution, after the [[CityBudget]] is adopted and after separate hearings on each assessed district.

= The sequence =

At the first August meeting, the Commission hears '''the intent to increase property tax''' and then the '''annual budget resolution'''. At the second August meeting it hears each assessment resolution in turn and then adopts the annual tax levy.

'''2025''' — assessments at [[CityCommission2025-08-19]]: the General Boulevard District No. 3570 (Resolution 10585), [[ParkDistrictNumberOne]] (10586), the special improvement lighting districts (10587), the Portage Meadows Maintenance District No. 1195 (10588) and the [[StreetMaintenanceDistrict]] (10591). All carried 5-0. Resolution 10599 recalibrated the [[LibraryMillLevy]] under House Bill 231, carrying 4-1. [[Resolution10582]], the annual tax levy, carried 5-0.

'''2026''' — the same sequence at [[CityCommission2026-08-18]]: Resolutions 10640, 10641, 10642, 10643 and 10644. The General Boulevard District carried 3-1 with Commissioner Tryon dissenting; the rest carried 4-0. Resolution 10637, the annual tax levy, carried 4-0.

The [[BusinessImprovementDistrict]] and [[TourismBusinessImprovementDistrict]] assessments run on a separate track and are levied in September.

= Why it is fraught =

Montana's 2025 tax legislation, House Bill 231 and Senate Bill 542, cut mill values and forced jurisdictions with fixed mill limits to recalibrate. See [[LibraryMillLevy]]. The property tax burden is a standing subject of public comment at these hearings.

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Resolutions: https://greatfallsmt.gov/257/Resolutions
City assessments: https://greatfallsmt.gov/537/City-Assessments

[[CityBudget]] · [[FinanceDepartment]] · [[Categories]]