H04. Res. 6091, 2023 Mill LevyCITY OF City of Kalispell
ALISPELL post Office Box 1997 - Kalispell, Montana 59903-1997
Telephone (406) 758-7000 Fax - (406) 758-7758
REPORT TO: Doug Russell, City Manager
FROM: Aimee Cooke, Interim Finance Director
SUBJECT: FY2023 Budget - Mill Levy
MEETING DATE: August 15, 2022
BACKGROUND: This resolution is adopted annually to provide a levy to fund the City's budget
for the General Fund, and the mill levy authorized by the legislature to deal with the increased cost
in health insurance premiums. The total City levy requested is 165.58 mills.
The General City levy of 145.43 mills is based upon the calculation of the mill value provided by
the State Department of Revenue. The city has a dollar cap which, when combined with 14 carry
forward mills from fiscal year 2022, computes to a maximum allowed levy of 155.43 mills for fiscal
year 2023. The difference of 10.0 mills between the State allowed maximum levy of 155.43 mills
and the proposed levy of 145.43 mills is available to be levied in a future fiscal year. Of the 145.43
general levy mills, 22.00 mills (15.3%) are designated for the operations of the Parks & Recreation
department.
The Health Insurance levy request is 20.15 mills, an increase from the 19.5 mills levied last fiscal
year. This permissive levy is only to finance the increased cost of premiums since 2003, and not the
total cost of insurance as it relates to governmental fund employees. The General Fund budget health
line items reflect the total cost of health insurance in each budget. The Parks & Recreation fund is
designated 2.0 mills of this levy for insurance costs related to Parks and Recreation employees.
RECOMMENDATION: It is recommended that City Council approve Resolution 6091, a
resolution making the annual tax levies for the City of Kalispell,
Montana, for the fiscal year 2022-2023.
FISCAL EFFECTS: The levy should generate approximately $9,375,118 of tax revenue
for the city based on a mill value of $56,619. However, the mill value is subject to change as
appeals and other adjustments are made throughout the year.
ATTACHMENTS: Resolution 6091, setting the Mill Levy
2022 Certified Taxable Valuation Information
Mill Levy calculation
5 Year History exhibit
Return to:
Kalispell City Clerk
PO Box 1997
Kalispell, MT 59903
RESOLUTION NO.6091
A RESOLUTION MAKING THE ANNUAL TAX LEVIES FOR THE CITY OF
KALISPELL, MONTANA, FOR THE FISCAL YEAR 2022-2023.
BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF KALISPELL AS FOLLOWS:
SECTION 1. That there is hereby levied upon each and every dollar of the taxable
valuation of the City of Kalispell, Montana, for the fiscal year
2022-2023, the following levies:
MILLS
GENERAL FUND 123.43
Designated for Parks & Recreation (15.3%) 22.00
Total General Levy 145.43
Permissive Levies:
HEALTH INSURANCE 18.15
Health Insurance —designated Parks & Recreation 2.00
Total Health levy 20.15
TOTAL CITY LEVY — all funds MILLS 165.58
PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF
THE CITY OF KALISPELL THIS 15TH DAY OF AUGUST 2022.
Mark Johnson
Mayor
ATTEST:
Aimee Brunckhorst, CMC
City Clerk
MONTANA
A4L Form AB-72T
M O N TA N A Rev. 7-21
DEPAPTMENT OF
REVENUE 2022 Certified Taxable Valuation Information
(15-10-202, MCA)
Flathead County
CITY OF KALISPELL
Certified values are now available online at property.mt.gov/cov
1. 2022 Total Market Value l.................................................................................................
$
3,676,016,903
2. 2022 Total Taxable Value.................................................................................................
$
59,038,020
3. 2022 Taxable Value of Newly Taxable Property............................................................
$
1,904,298
4. 2022 Taxable Value less Incremental Taxable Value3...................................................
$
56,619,869
5. 2022 Taxable Value of Net and Gross Proceeds4
(Class 1 and Class 2).............................................................................................
$
-
6. TIF Districts
Tax Increment Current Taxable Base Taxable
Incremental
District Name Valuez Value
Value
KALISPELL C 9,625,881 7,932,918
1,692,963
KALISPELL DOWNTOWN 1,965,633 1,665,094
300,539
GLACIER RAIL PARK TED[ 281,211 7,057
274,154
KALISPELL H 18,351 126
18,225
KALISPELL G 132,660 390
132,270
Total Incremental Value
$
2,418,151
Preparer Holly Dale Date 8/1/2022
1Market value does not include class 1 and class 2 value
2Taxable value is calculated after abatements have been applied
3This value is the taxable value less total incremental value of all tax increment financing districts
4The taxable value of class 1 and class 2 is included in the taxable value totals
For Information Purposes Only
2022 taxable value of centrally assessed property having a market value of $1 million or more, which has
transferred to a different ownership in compliance with 15-10-202(2), MCA.
I. Value Included in "newly taxable" property $ 200,520
II. Total value exclusive of "newly taxable" property $ 290,873
Note
Special district resolutions must be delivered to the department by the first Thursday after the first Tuesday
in September, 09/08/2022, or within 30 calendar days after the date on this form 7-11-1025(8), MCA.
The county clerk and recorder must provide mill levies for each taxing iurisdiction to the department by the
second Monday in September, 09/12/2022, or within 30 calendar days after the date on this form 15-10-
305(1)(a), MCA.
Determination of Tax Revenue and Mill Levy Limitations
P ppEP4gT�E
o Section 15-10-420, MCA
Aggregate of all Funds/or Fund
FYE June 30, 2023
9�M^rsraP `pP
Entity Name:
Auto -Calculation
Enter amounts in
(If completing manually
enter amounts as
yellow cells
instructed)
Enter Ad valorem tax revenue ACTUALLY assessed in the prior year (from Prior
Year's form Line 17) $ 7,624,944
$ 7,624,944
Add: Current year inflation adjustment @ 1.77 %
$ 134,962
Subtract: Ad valorem tax revenue ACTUALLY assessed in the prior year for Class 1 and 2
property, (net and gross proceeds) (from Prior Year's form Line 20) (enter as negative)
$ -
Subtract: Entitlement Share Class 8 Business Equipment Personal Property Tax Reimbursement
(15-1-123 MCA) 'New for FY2023 (enter as negative) $ (21,673)
$ (21,673)
Adjusted ad valorem tax revenue
$ 7,738,233
ENTERING TAXABLE VALUES
Enter'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information
form, line # 2 1 $ 59,038,020 1 $ 59,038.020
Subtract: 'Total Incremental Value' of all tax increment financing districts (TIF Districts) - from
Department of Revenue Certified Taxable Valuation Information form, line # 6
(enter as negative) 1 $ (2,418,151) $ (2,418.151)
Taxable value per mill (after adjustment for removal of TIF per mill incremental district value)
$ 56,619.869
Subtract: 'Total Value of Newly Taxable Property'- from Department of Revenue Certified Taxable
Valuation Information form, line # 3 (enter as negative) 1 $ (1,904,298) $ (1,904.298)
Subtract: 'Taxable Value of Net and Gross Proceeds, (Class 1 & 2 properties)' - from Department
of Revenue Certified Taxable Valuation Information form, line # 5
(enter as negative) $
Adjusted Taxable value per mill
CURRENT YEAR calculated mill levy
CURRENT YEAR calculated ad valorem tax revenue
CURRENT YEAR AUTHORIZED LEVY/ASSESSMENT
Enter total number of carry forward mills from prior year (from Prior Year's form Line 22)
Total current year authorized mill levy, including Prior Years' carry forward mills
Total current year authorized ad valorem tax revenue assessment
CURRENT YEAR ACTUALLY LEVIED/ASSESSED
Enter number of mills actually levied in current year
(Number should equal total non -voted mills, which includes the number of carry forward mills,
actually imposed per the final approved current year budget document. Do Not include voted or
permissive mills imposed in the current year.)
Total ad valorem tax revenue actually assessed in current year
RECAPITULATION OF ACTUAL:
Ad valorem tax revenue actually assessed
Ad valorem tax revenue actually assessed for newly taxable property
Ad valorem tax revenue actually assessed for Class 1 & 2 properties (net -gross proceeds)
Total ad valorem tax revenue actually assessed in current year
Total carry forward mills that may be levied in a subsequent year
(Number should be equal to or greater than zero. A (negative) number indicates an over levy.)
$ 54,715.571
iESIEIK3
$ 8,007,748
14.00 14.00
155.43
$ 8,800,426
145.43 145.43
$ 8,234,228
$ 7,957,286
$ 276,942
It _
$ 8,234,228
10.00
Mill Levy - 5 year Comparison
FY2019
FY2020
FY2021
FY2022
FY2023
GENERAL FUND
146.84
139.00
139.62
116.00
123.43
PARKS -designated mills
24.42
22.00
23.00
22.10
22.00
171.26
161.00
162.62
138.10
145.43
"Permissive levies:
G. O. BOND, series 2012 refunding bonds
11.50
11.00
4.80
3.50
0.00
TOTAL CITY LEVY
182.76
172.00
167.42
141.60
145.43
Health Ins. levy -premium increases
20.90
19.30
20.00
17.50
18.15
Parks health
2.10
2.00
2.00
2.00
2.00
TOTAL CITY LEVY w/PERMISSIVE
205.76
193.30
189.42
161.10
165.58
"The legislature provided for the increase in mills necessary
to pay higher
health
insurance premiums.
The G.O. Bond debt service levy is voter approved and can go up or down
each year depending
on the debt service schedule and the value of the mill.
Other Government levies:
City/County Health Fund
4.90
5.99
5.99
4.99
0.00
(Administered by the County)
Business Improvement District Levy
(plus assessment at .015/sq.ft., plus $100/parcel)
37.5
22.5
22.5
22.5
22.5