H3. Res. 6216, 2025 budget adoptionCITY 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, Finance Director
SUBJECT: 2025 Final Budget Appropriation
MEETING DATE: August 19, 2024
BACKGROUND: On July 3, 2024, a public hearing was held on the FY2025 budget.
Following the public hearing several changes were made to the Preliminary Budget as outlined in
the attached Final Numbers Memo and spreadsheets.
Major changes not related to adjusted carryovers or actuals include:
• $100,000 increase to City Clerk Fund for potential public education for special election
regarding the creation of sidewalks, trails, and traffic calming district.
• $843,422 4 Mile Drive Project Grant, corresponding increase in revenues.
• $12,762,000 increase to Emerging Contaminants Response project, corresponding
increase in revenues due to available grant funding and forgivable bond.
• $800,000 increase to Sewer/Sewer Impact fee fund for Biosolids Facility consultant
costs.
Overall, the final budget amount of $180,717,341 is $4,010,120 more than the Preliminary
Budget of $176,707,221.
RECOMMENDATION: It is recommended the City Council approve Resolution 6216, a
resolution setting the annual appropriations for the City of Kalispell, Montana, for all funds as
set forth in the 2024-2025 Budget adopted by the City Council.
FISCAL EFFECTS: $180,717,341 in final budget appropriations.
ATTACHMENTS: Resolution 6216, Final Budget Appropriations
Final Numbers memo with enclosures
Return to:
Kalispell City Clerk
PO Box 1997
Kalispell, MT 59903
RESOLUTION NO. 6216
A RESOLUTION SETTING THE ANNUAL APPROPRIATIONS FOR THE CITY OF
KALISPELL, MONTANA, FOR SPECIAL REVENUE FUNDS, DEBT SERVICE FUNDS,
CAPITAL PROJECT FUNDS AND PROPRIETARY ENTERPRISE FUNDS AS SET
FORTH IN THE 2024-2025 BUDGET ADOPTED BY THE CITY COUNCIL.
SECTION 1. That the annual appropriations of the City of Kalispell, Montana, and the same are
hereby fixed as follows:
APPROPRIATIONS APPROVED
GENERAL FUND $ 16,491,960
SPECIAL REVENUE FUNDS
Tax Increment -Downtown
3,944,137
Tax Increment-Westside
5,969,097
Parks In Lieu
315,835
Parks & Recreation Fund
3,329,718
Ambulance Fund
1,560,642
Emergency Responder Levy
3,904,238
Old School Station Tech TIF
80,000
Old School Station Industrial TIF
6,000
Glacier Rail Park TEDD
222,209
Public Safety Impact Fee Fund
2,755,000
Health Insurance -permissive levy
1,510,000
Building Code Enforcement
1,480,649
Light Maintenance District
513,219
Gas Tax
1,110,400
Bridge and Road Tax (BARSAA)
1,450,000
Special Street Maintenance
4,472,497
Urban Forestry District
750,593
Developer's Trees
144,087
MACI Grant
0
2 Mile Drive Improvement Project
3,835,000
4 Mile Drive Path Project
843,422
Community Dev. Loan Revolving
3,200
Community Dev. Loan Revolving 42
0
Community Development Misc.
35,103
Renewable Resource Grant
125,000
MCEP Grant
750,000
WIIN Grant
178,000
Rural Development Loan Revolving Fund
200,642
Rural Development Loan Revolving Fund 92
289,938
Homeland Security Stonegarden Grant
42,221
Drug Enforcement Grant
112,379
DUI Grant
117,060
Law Enforcement Block Grant
182,518
EECBG Grant
75,940
CDBG Grant
1,500,000
OPIOID Grant
120,381
Brownfields Assessment Grant
1,115
Brownfields Loan Revolving Fund
583,935
Fire Grants Fund
110,000
Hazmat Grant
22,800
Hazmat Team Sustainment Grant
73,795
Airport Grant
394,187
Safe Steet Grant
378,048
DEBT SERVICE FUNDS:
Sidewalk & Curb Debt Service 9,529
SID Debt Service 294,765
Westside TIF Debt Service 3,064,975
CAPITAL PROJECT FUNDS:
Sidewalk & Curb Construction 25,000
Fire Pumper 1,917,000
American Rescue Plan 1,347,609
ENTERPRISE FUNDS:
Water Fund/Impact Fees 61,330,250
Sewer/WWTP Fund/Impact Fees 41,975,340
Storm Sewer/Impact Fees 4,674,238
Solid Waste 2,561,031
American Rescue Plan 1,000,000
INTERNAL SERVICE FUNDS:
Information Technology 1,803,266
Central Garage 729,373
TOTAL ALL FUNDS $ 180,717,341
SECTION 2. The City Manager and Finance Director are hereby authorized to transfer any part of
an unencumbered balance of an appropriation to a purpose or object for which the
appropriation for the current year is insufficient or to transfer between items
appropriated within the same fund.
SECTION 3. The City Manager is hereby granted budget amendment authority for the expenditure
of funds from any or all of the following: debt service funds, enterprise funds,
internal service funds, trust funds, federal and state grants accepted and approved by
the City Council, special assessments, and donations.
SECTION 4. The final budget after any amendments to the preliminary budget and after
considering any public comment is adopted.
This resolution authorizes:
(a) Appropriations to defray the expenses or liabilities for the fiscal year.
(b) It sets the legal spending limits at the city fund level. Fund level detail is stated in the
formal budget document and established in the City's accounting system.
(c) An increase (decrease) in property taxes due to (15-10-420 calculation), permissive
and/or voted levies of ($82.27), ($246.81), and ($493.61), respectively for a home
valued at $100,000, $300,000 and $600,000 is included in this fiscal year budget.
The effective date of this resolution is July 1, 2024, even if the resolution is adopted after
that date.
PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF
THE CITY OF KALISPELL, THIS 19TH DAY OF AUGUST, 2024.
Mark Johnson
Mayor
ATTEST:
Aimee Brunckhorst, CMC
City Clerk
CITYOF 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, Finance Director
SUBJECT: FY 2025 Budget - Final Numbers Memorandum
MEETING DATE: August 19, 2024
The City Council approved the Preliminary Budget on June 17, 2024. A public hearing was held
on July 1, 2024. Since that time the budgets have been reworked to reflect the actual costs for
fiscal year 2025 and a spreadsheet is provided with the changes to the Preliminary Budget.
Changes occurring as carryovers are adjusted from estimates to actual numbers. Enclosures are
lettered A-D.
A — Changes to Preliminary numbers - The General Fund expenditure budget total increased
by $302,415. Much of this increase is due to the appropriation of $100,000 to the City Clerk
fund, specifically allocated for public education should the Council decide to pursue a special
election regarding the creation of sidewalks, trails, and traffic calming district. Additionally,
$30,000 has been added to the Planning & Zoning fund for an MCR Grant, which will be used
for a public relations firm as part of SB382 implementation.
The Police department budget increased by $10,000 to cover building maintenance costs for the
new search bay and $14,302 for the purchase of a camera system. The Fire department added
$9,600 to their training line to host an IFSAC certified health and safety officer class, which will
be reimbursed by outside agencies attending. Another $10,000 was allocated to cover higher than
anticipated exterior paint bids, and $14,000 was added for new protective equipment dryer unit
to dry turnouts. Other minor adjustments were also made to the general fund budget.
The enclosed 4-page spreadsheet itemizes the additions and reductions to the preliminary budget.
Notably, the Water fund saw a $12,762,000 increase for the emerging contaminant PFAS
project, funded by grants and 100% forgivable bond. Additionally, $800,000 was added between
the Sewer and Sewer Impact Fee funds to cover consultant costs for the Biosolids treatment and
disposal project. Most other adjustments reflect changes in carryover amounts from fiscal year
2024, shifting from estimates to actuals.
B — General Fund Recap — The enclosed 2-page recap details actual revenue for 2024 and the
ending cash carryover balance for 2024, aligned with the City's General Ledger. The estimates
for tax collections for FY25 are again more conservative than the mill value times the number of
mills — actual collections are often quite different. The bottom of Revenue page two reflects that
our cash carryover has increased to 30.0% at year end. General fund actual expenditures were
more than $950,000 under budget and actual revenues were over $500,000 more than budget,
This surplus is largely attributed to salary savings, particularly in the Police and Fire funds.
The FY2025 budget expenditures are higher than the FY2024 budget mainly due to the increases
in personnel expenditures and capital expenditures in the facilities and public safety departments.
The FY2025 total cash carry over at year end, including designated and assigned, is budgeted to
decrease, from 30.0% at the end of fiscal year 2024, to 20.9%. The statutes allow a 50%
carryover since tax revenue is collected twice a year. A 15-20% carryover is helpful for cash
flow purposes. Pages B-3 and 4 is the General Fund appropriation summary.
C — Fund Position for all funds is presented on the two -page Fund Position spreadsheet which
has been revised to reflect the actual beginning cash in each fund, anticipated revenue, and final
budget expenditures. The budgeted expenditure total matches the appropriation resolution.
D — Department of Revenue values and levy calculation. Our mill value for fiscal year 2024 is
$76,762 a 1.03% increase from last year. When the mill value is reduced for the newly taxable
amount to compare to the prior year it results in a mill value of $74,431 (see D-2). The adjusted
mill value we had last year was $73,576. The floating mill as calculated with the information
from the Department of Revenue (see D-2) results in the City of Kalispell being authorized by
HB 124 to levy 130.26 mills (the mill value changes daily so this is a number that may not relate
to what the County Treasurer bills, or we collect). The 10 mills authorized, but not budgeted to
be levied, can be levied in the future if needed. D-3 is a 5-year history of the levy.
The Permissive Health Insurance Levy was increased by 2.85 mills, from 16.15 mills to 19.00.
This levy is determined by calculating the difference in contributions to health insurance made
by the City in the base year (2000) and the contributions that will be made in the year of the levy.
This difference is divided by the mill value to arrive at the allowed levy (see D-4 and D-5).
The Dedicated Emergency Responder Levy was approved by voters on March 19, 2024,
allowing for the addition of up to 60.9 mills annually. For FY25, 58.43 mills will be levied, with
all funds strictly allocated to supporting our Emergency Response services.
The Westside TIF and Kalispell Downtown TIF incremental values decreased by 3.29% and
3.32% respectively. The incremental values of the Glacier Rail Park TEDD and Old School
Station TIF districts did not change significantly.
The Determination of Proposed Increase in Property Tax revenue form is presented in D-5 to
show the property tax increase (decrease) from the prior year per 7-6-4020 & 7-6-4030, MCA.
This amount is based on the property tax revenue for the proposed FY25 budget and the property
tax revenue for the prior fiscal year, FY24.
BUDGET FY2025 - CHANGES TO PRELIMINARY NUMBERS
General Fund FY2025
Chances and auestions:
GENERAL GOVERNMENT
1000-400-510310-513
1000-400-510330-517
1000-400-410600-354
CITY CLERK
1000-402-410150-331
PLANNING & ZONING
1000-420-411020-353
POLICE DEPARTMENT
1000-420-420140-362
1000-413-420140-218
1000-413-420140-944
1000-413-420140-942
FIRE DEPARTMENT
1000-416-420400-373
1000-416-420400-366
1000-416-420400-218
Additions
Preliminary Budget
Corrections/deletions
carryover items
ORIGINAL PRELIM BUDGET
$ 16,189,545
carryovers transfers
Liability Insurance
to actual
$ (53,473)
Property Insurance
to actual
$ 6,293
Elections
increase for potential election
$ 25,000
$ (22,180)
$
Communications -Advertising
increase for public education
$ 100,000
MCR Grant
Grant for SB382 Implementation
$ 30,000
Building Maintenance (Search bay)
increase for new search bay maint.
$ 10,000
Equipment - non capital
increase for camera system purchase
$ 14,302
Vehicles
carryover
$ 128,625
Equipment - Radio
carryover
$ 8,068
$ 24,302
$ 136,693
Dues & Training
increase to host IFSAC safety class
$ 9,600
Building Maintenance (Station 62)
increase for exterior paint - higher bids
$ 10,000
Equipment -non capital
increase for protective equip. dryer unit
$ 14,000
$ 33,600
$
Total General Fund changes:
$ 165,722
$ 136,693 $
FINAL BUDGET - GENERAL FUND
$ 16,491,960
SPECIAL REVENUE FUNDS
WESTSIDE TIF
2188-480-470230-720
Redevelopment Activity
AMBULANCE
2230-440-420730-510
Property & Liability his.
2230-440-420730-354
Contract Services
2230-440-420730-373
Dues & Training
2230-440-420730-940
Equipment
EMERGENCY RESPONDER LEVY
2273-416-420400-373
Dues & Training - Fire
GAS TAX
2420-421-430234-368
Overlay & Chip Seals
2420-421-430234-956
Sidewalk Construction
2500 SPECIAL STREET
2500-421-430244-354 Pavement Maintenance
2500-421-430240-510 Property and Liability his.
adjust to available
$ (750,000)
actual $ (3,776)
cardiac monitor contract increase $ 8,000
host training with partial reimbursement $ 10,000
carryover $ 43,640
$ 14,224 $ 43,640
increase to train/certify officers to teach $ 10,000
adjust carryover $ 200,000
adjust carryover $ (18,195
$ • $ 181,805
adjust carryover $ 61,292
actual $ (8,475)
$ (8,475) $ 61,292
1
BUDGET FY2025 - CHANGES TO PRELIMINARY NUMBERS (cont.)
2601 DEVELOPER TREES
2601-436-460435-3xx
contract services - trees
adjust to actual
2827 4 MH E DRIVE PROJECT
2827-421-430240-9* *
4 mile drive project
increase for grant award
2919 LAW ENFORCEMENT GRANT
2919-413-420140-218
JAG Grant
carry over
2919-413-420140-222
Body Worn Camera
increase for grant award
2951 OPIOID SETTLEMENT
2951-413-420140-780
Opioid Recovery Allocated Program
adjust to available
2958 HAZMAT GRANT
2958-416-420455-240
Operations
adjust to available
2886 COMMUNITY DEVELOPMENT
2886-480-470210-810
Transfer to General Fund
adjust to available for closeout
2888 RURAL DEVELOPMENT
2888-480-470210-750
Redevelopment
adjust to available
2992 SAFE STREET FOR ALL GRANT
2992-480-470230-354
Planning Study
adjust carryover
TOTAL SPECIAL REVENUE FUNDS
DEBT SERVICE FUNDS
WESTSIDE TIF BOND -Debt Svc
3188-000-490700-820 Operating Transfer to TIF reduce transfer of available funds
TOTAL DEBT SERVICE FUNDS
CAPITAL PROJECT FUNDS
4393 AMERICAN RESCUE PLAN
4393-410-430550-950 Wtr/Swr Recovery Act pro. & L.S. #3 adjust carryover
TOTAL CAPITAL PROJECT FUNDS
CAPITAL PROJECT FUNDS
$ (3,712)
$ 843,422
$ - $ 13,500
$ 68,000
$ 68,000 $ 13,500
$ 35,000
$ (3,387)
$ 25,951
$ (42)
$ $ (256,270)
$ 230,981 $ 43,967 $
$ (300,000)
$ $ $ (300,000)
$ (2,490,406)
$ $ (2,490,406) $
2
BUDGET FY2025 - CHANGES TO PRELIMINARY NUMBERS (cont.)
5210 WATER
5210-447-430550-1**
Salaries & Wages
water resource manager position
5210-447-430550-925
N. Main Wee- Noffsinger Replc
adjust carryover
5210-447-430550-935
Meter System Replacement
adjust carryover
5210-447-430550-940
Machinery & Equip
adjust carryover
5210-447-430550-954
IMG Storage Tank & Well
adjust carryover
5210-447-430550-967
Westview Well Rehabilitation
adjust carryover
5210-447-430550-969
Lower Zone Reservoirs Roof replc
adjust carryover
5210-447-430551-954
1 MG Storage Tank & Well
adjust carryover
5210-447-430551-939
Emerging Contaminants Response
adjust for forgiveness bond/grant
5211 WATER IMPACT FEES
5211-447-430555-930 Contract Main Upsize adjust carryover
5310 SEWER
5310-454-430630-510
5310-454-430630-110
5310-454-430635-950
5310-454-430630-961
5310-454-430631-922
5310-454-430631-958
5310-455-430640-110
5310-455-430640-922
5310-455-430640-930
5310-455-430640-940
5310-455-430640-950
5310-455-430640-510
5311 SEWER IMPACT FEE
5311-455-430644-950
5311-454-430635-961
5311-455-430644-930
5311-455-430644-950
5349 STORM SEWER
5349-453-430246-1**
5349-453-430246-510
Property & Liability his.
Salaries & Wages
RR & Upsize main at WWTP
Lift Station # 36 Improvements
Lift Station #9 improvement
List Station #3 improvement
Salaries & Wages
Fermenter Reconstruction
Biosolids Alternate Disposal Eng.
Machinery & Equipment
RR & Upsize main at WWTP
Property & Liability his.
RR & Upsize main at WWTP
Lift Station # 36 Improvements
Biosolids Alternate Disposal Eng.
RR & Upsize main at WWTP
Salaries & Wages
Property & Liability his.
actual
water resource manager position
adjust carryover
adjust carryover
adjust carryover
adjust carryover
water resource manager position
adjust carryover
new appropriation
adjust carryover
adjust carryover
actual
adjust carryover
adjust carryover
new appropriation
adjust carryover
water resource manager position
actual
5720 AMERICAN RESCUE PLAN
5720-410-430550-950 WWTP - hif. Pipe/Div. Structure adjust to match actual
TOTAL ENTERPRISE FUNDS
$ 36,260
$
(895,660)
$
(12,600)
$
(35,241)
$
(69,634)
$
(37,826)
$
(4,700)
$
(3,182,175)
$ 12,762,000 $
$ 12,798,260 $ (4,237,836)
$ (36,260)
$ (2,330)
$ 36,260
$ (147,164)
$ (6,338)
$ (661,924)
$ (1,448,735)
$ 36,260
$ (31,538)
$ 488,000
$ (40,000)
$ (220,745)
$ 8,282
$ 566,472 $ (2,556,444)
$ (229,581)
$ (6,338)
$ 312,000
$ (401,272)
$ 312,000 $ (637,191)
$ 36,260
$ (3,782)
$ 32,478 $
$ (181,969)
$ 13,709,210 $ (7,649,700)
3
BUDGET FY2025 - CHANGES TO PRELIMINARY NUMBERS (cont.)
INTERNAL SERVICE FUNDS
6030 Information Tech
6030-436-410588-218
Computers - Parks Dept.
increase for new FTE's $ 5,162
6030-420-410588-218
Computers - Planning & Zoning
increase for new FTE $ 2,560
6030-403-410580-358
Office 365 E-mail & Microsoft Office
increase for new FTE's $ 1,038
6030-403-410580-360
Multi Factor Authentication
increase for new FTE's $ 104
6030-403-410580-355
Software & License
increase for new FTE's $ 1,200
6030-403-410580-354
contracted labor
carryover $ 8,000
6030-403-410580-356
Maintenance Contracts
carryover $ 15,000
6030-403-410585-345
Telephone and Comm.
new phone system carryover $ 100,000
6030-403-410583-218
TV -Video Equipment & Program.
carryover $ 9,000
6030-416-410588-218
Computers - Fire MDTs
carryover $ 14,335
6030-403-410585-940
Server
carryover $ 7,254
$ 10,064 $ 153,589
TOTAL INTERNAL SERVICE FUNDS $ 10,064 $ 153,589
TOTAL BUDGET ADJUSTMENTS - 8/19/24 $14,115,977 $ (9,805,857) $ (300,000)
TOTAL
PRELIMINARY BUDGET $ 176,707,221
Carryovers were budgeted for but not spent in the prior fiscal year. These
changes
amounts are estimated in the preliminary budget and are to be adjusted
General Fund
$ 302,415
when final amounts are available at fiscal year end.
On -behalf Payments
Special Revenue Funds
$ 274,948
Transfers between funds are expenditures/expenses of the fund making the
Debt Service Funds
$ (300,000)
transfer, and often result in the double posting of an expenditure/expense.
Capital Projects
$ (2,490,406)
Transfers are also estimated in the preliminary budget and may need to
Enterprise Funds
$ 6,059,510
be adjusted when final revenue and expenditure/expenses are available at
Internal Service
$ 163,653
fiscal year end.
Total changes
$ 4,010,120
FINAL BUDGET
$ 180,717,341
4
GENERAL FUND REVENUE AND SUMMARY B
FUND: 1000
MILL VALUE $ 56,619 $ 75,980 $ 75,980 $ 76.762
ACTUAL
I BUDGET
I ACTUAL
BUDGET
FY22/23
FY23/24
FY23/24
FY24/25
GENERAL FUND MILL LEVY
123.43
102.10
102.10
100.76
PROPERTY TAXES:
311100
Real Property Taxes
6,850,900
7,575,000
7,624,454
7,560,000
311200
Personal Property
88,738
100,000
111,542
100,000
312000
Penalty & Interest
16,884
10,000
16,457
10,000
SUBTOTAL
$ 6,956,522 $
7,685,000 $
7,752,453 $
7,670,000
LICENSES & PERMITS:
322101
Alcohol Beverage
33,831
33,000
34,125
33,000
322300
General and occupational
248
500
404
500
323012
Planning fees & Sign permits
181,546
225,000
399,541
275,000
323109
Zoning & Site Plan Review Fees
8,830
20,000
13,028
10,000
323200
Parade Permits
600
500
200
500
SUBTOTAL
$ 225,055 $
279,000 $
447,298 $
319,000
INTERGOVERNMENTAL REVENUE:
331112
KPD - Safe Street Task Force
3,578
5,000
2,429
3,000
331990
DNRC Fire Reimbursement
25,161
0
0
0
334010
Cannabis Local Option Tax
16,466
200,000
207,426
200,000
335030
MV Tax Ad Valorem
641
1,000
0
1,000
335076
Gaming Machine Permits
58,275
60,000
56,476
60,000
335110
Live Card Game, keno & bingo
1,650
1,650
1,250
1,650
335230
FIB124 ENTITLEMENT
3,207,959
3,263,060
3,294,232
3,423,784
SUBTOTAL
$ 3,313,730 $
3,530,710 $
3,561,813 $
3,689,434
CHARGES FOR SERVICES:
341020
Administrative charges
715,866
715,947
731,009
840,341
341021
Grant Admin. (Planning, finance)
35,106
30,000
20,395
30,000
341025
City Collections/other charges
13,216
5,000
12,723
10,000
342010
KPD -Public safety fees
25,571
30,000
27,514
25,000
342014
KPD -School Resource Officers
258,836
265,306
265,306
271,939
342016
KPD -Regional Training /testing Reimb.
4,125
10,000
652
5,000
342017
KID - IFSAC Training Reimb.
0
8,000
7,130
9,600
343018
Parking Permits, meters, boot removal
94,484
70,000
94,145
70,000
343062
Airport fuel tax
5,235
4,000
4,954
5,000
343063
Airport ground lease
13,532
14,000
0
0
SUBTOTAL
$ 1,165,971 $
1,152,253 $
1,163,828 $
1,266,880
con't.
I
GENERALFUND
Revenue - Page 2
FINES AND FORFEITURES:
351035 Parking fines
351017 Technology fees
351000 City Court Fines & fees, admin
SUBTOTAL
NHSC.REVENUE:
362015 Insurance Reimbursements
362020 GASB45 reimb(even yrs)
364030 Auction & misc. collections/donations
381050 TFR from 2886 & TFR from Energy Grant
381060 (Operating transfer 2372-health insurance
382030 Gain (LOSS) Sale of Asset
SUBTOTAL
INVESTMENT REVENUE:
371010 Interest Earnings
TOTAL GENERAL REVENUE
CASH JULY 1 (Includes designated $)
TOTAL AVAILABLE FOR BUDGET
EXPENDITURES
CASH CARRYOVER (year end operating)
Designated for Capital
Assigned Court Technology fees
Designated for Parking
Total cash available
Operating Cash Carryover % Unassigned/Undesignated
ACTUAL
I BUDGET
ACTUAL
I
BUDGET
I
FY22/23
FY23/24
FY23/24
FY24/25
51,724
30,000
53,588
40,000
20,490
25,000
14,544
20,000
275,416
430,000
314,999
400,000
$ 347,630 $
485,000 $
383,131 $
460,000
180
20,000
38,623
20,000
24,458
27,000
25,874
23,000
51,335
10,000
53,745
10,000
0
250,000
250,000
15,452
1,090,000
1,150,000
1,130,000
1,200,000
59,851
0
0
0
$
1,225,824
$ 1,457,000
$ 1,498,242
$ 1,268,452
$
373,132
$ 225,000
$ 585,273
$ 350,000
$
13,607,864
$ 14,813,963
$ 15,392,038
$ 15,023,766
$
4,103,307
$ 3,920,126
$ 3,920,126
$ 4,703,532
$
17,711,171
$ 18,734,089
$ 19,312,164
$ 19,727,298
$
13,791,045
$ 15,686,305
$ 14,608,632
$ 16,491,960
$
3,843,511
$ 2,963,523
$ 4,618,233
$ 3,143,039
$
53,073
$ 60,719
$ 61,757
$ 68,757
$
23,542
$ 23,542
$ 23,542
$ 23,542
$
3,920,126
$ 3,047,784
$ 4,703,532
$ 3,235,338
28.2% 20.0% 30.0% 20.9%
GENERAL FUND APPROPRIATION SUMMARY
# FTE's appropriated
FTE's
General
Government
1
City
Manager
2
Human
Resources
Mayor
Council
1.33
City Clerk
3.2
Finance
5.67
Attorney
4
Municipal
Court
110 Salaries
$ 204,490
$ 228,043
$ 63,179 $
139,995
$ 293,286 $
610,103 $
323,421
114 Comptime Buyback & severance. Def. Comp.
16,000
-
121 Overtime & Spec. Assign PD
250
500
3,500
153 Health Insurance
27,860
25,989
52,620
19,206
38,428
84,878
53,450
155 Retirement
21,896
19,070
2,705
11,783
24,620
51,302
27,137
TOTAL PERSONAL SERVICES
-
254,246
273,102
118,504
171,234
372,834
746,283
407,507
210 Supplies/office/computers/Non-capital equip 218
4,000
500
1,200
16,500
400
1,000
60,000
4,500
220 Other supplies, safety equip, ammo
230 Supplies & fuel, chemicals, concession sup
240 Uniforms
312 Postage
17,500
200
320 Printing, advertising, newsletter, books
2,500
-
10,000
1,500
330 Audit, filing fees
35,325
75,500
4,500
102,000
340 Electricity, natural gas
345 Telephone, web, cell, radio, security cameras
1,400
480
1,000
1,500
350 Prof. Services/League/911 disp./Kidsport/Eagle
50,550
2,800
5,500
7,280
89,000
10,000
7,000
362 Maint. services, building, equip,radios,landscaping
6,600
360 Technology services (court)
40,000
370 Dues & Training, meetings, League meeting
19,250
39,500
61,000
6,500
12,000
10,000
10,000
380 Medical services
390 Other Purchased Services
10,000
500 Fixed Charges, Insurance, transfers
479,156
SUBTOTAL PURCHASED SERVICES/SUPPLIES
595,631
21,350
119,000
87,500
116,660
102,000
91,000
74,500
600 DEBT SERVICE
940 CAPITAL OUTLAY
DEPARTMENT TOTAL 2025
$ 595,631
$ 275,596
$ 392,102
$ 206,004 $
287,894
$ 474,834 $
837,283 $
482,007
2024 BUDGET (info Only)
$ 659,495
$ 256,604
$ 304,472
$ 168,641 $
171,906
$ 366,873 $
747,486 $
465,845
3
# FTE's appropriated
0.25
Public
Works
GENERAL FUND APPROPRIATION SUMMARY
1.45 53 25.9 3.75 0.1 101.65
Planning Community
Facilities Police Fire Department Development TOTAL
110 Salaries $
29,389
$ 88,482 $
4,402,060
2,665,534
$ 327,743
$ 11,652
$ 9,387,377
114 Comptime Buyback & severance. Def. Comp.
58,000
28,000
-
$ 102,000
121 Overtime & Spec. Assign PD
500
145,000
60,000
$ 209,750
153 Health Insurance
3,971
16,524
819,483
440,168
69,317
2,086
$ 1,653,980
155 Retirement
2,435
7,366
562,040
370,389
27,578
972
$ 1,129,293
TOTAL PERSONAL SERVICES
35,795
112,872
5,986,583
3,564,092
424,637
14,711
$ 12,482,400
210 Supplies/office/computers/Non-capital equip 218
19,500
209,294
52,000
5,000
1,500
$ 375,394
220 Other supplies, safety equip, ammo
28,500
107,343
31,000
$ 166,843
230 Supplies & fuel, chemicals, concession sup
6,800
97,920
31,000
700
$ 136,420
240 Uniforms
2,700
20,500
$ 23,200
312 Postage
300
$ 18,000
320 Printing, advertising, newsletter, books
5,000
1,725
$ 20,725
330 Audit, filing fees
2,500
500
$ 220,325
340 Electricity, natural gas
107,000
$ 107,000
345 Telephone, web, cell, radio, security cameras
1,800
500
26,820
5,500
1,000
200
$ 40,200
350 Prof. Services/League/911 disp./Kidsport/Eagle
4,000
102,000
37,513
27,500
37,000
250
$ 380,393
362 Maint. services, building, equip,radios,landscaping
54,000
118,204
70,550
$ 249,354
360 Technology services (court)
$ 40,000
370 Dues & Training, meetings, League meeting
5,000
71,160
30,600
9,000
3,700
$ 277,710
380 Medical services
7,500
42,000
$ 49,500
390 Other Purchased Services
2,000
$ 12,000
500 Fixed Charges, Insurance, transfers
6,612
4,000
166,620
727,000
388
$ 1,383,776
SUBTOTAL PURCHASED SERVICES/SUPPLIES
43,712
298,700
849,374
1,039,375
55,588
6,450
3,500,840
600 DEBT SERVICE
71,327
$ 71,327
940 CAPITAL OUTLAY
11,700
214,000
211,693 -
- $
437,393
DEPARTMENT TOTAL 2025
$ 91,207 $
625,572 $
7,047,650 $ 4,674,794 $
480,225 $ 21,161 $
16,491,960
2024 BUDGET (info Only)
$ 75,820 $
454,640 $
6,746,728 $ 4,880,703 $
366,637 $ 20,456 $
15,686,306
4
CITY OF KALISPELL
Fund Description
1000 General Fund
Special Revenue Funds:
2180 TAX INCREMENT - DOWNTOWN
2188 TAX INCREMENT-WESTSIDE
2210 PARKS IN LIEU OF
2215 PARKS & RECREATION FUND
2230 AMBULANCE
2273 EMERGENCY RESPONDER LEVY
2310 OLD SCHOOL TECHNOLOGY TIE
2311 OLD SCHOOL INDUSTRIAL TIE
2312 GLACIER RAIL PARK TEDD
2372 HEALTH -PERMISSIVE LEVY
2394 BUILDING CODE ENFORCEMENT
2399 IMPACT FEE FUND
2400 LIGHT MAINTENANCE
2420 GAS TAX
2421 BaRSAA
2500 SPECIAL STREET/TSS
2600 URBAN FORESTRY DISTRICT
2601 DEVELOPER'S TREES
2825 MACI GRANT
2826 2 MILE DRIVE IMPROVEMENT PROJECT
2827 4 MILE DRIVE PATH PROJECT
2880 CD LOAN REVOLVING
2881 CD LOAN REVOLVING #2
2865 RENEWABLE RESOURCE GRANT
2866 MCEP GRANT
2867 WIIN GRANT
2886 COMMUNITY DEVELOPMENT
2887 RURAL DEVELOPMENT
2888 RURAL DEVELOPMENT #2
2915 STONEGARDEN GRANT
2916 DRUG ENFORCEMENT GRANT
2917 DUI GRANT
2919 LAW ENE. BLOCK GRANT
2930 EECBG GRANT
2941 CDBG GRANT
2951 OPIOID SETTLEMENT
2953 BROWNFIELDS ASSESSMENT GRANT
2955 BROWNFIELDS LOAN REVOLVING
2956 FIRE GRANTS
2957 HAZMAT GRANT
2958 HAZMAT TEAM SUSTAINMENT GRANT
2974 AIRPORT GRANT
2992 SAFE STEET GRANT
Total Special Revenue Funds
c
2025 FUND POSITION
Resources
Anticipated
Budgeted
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year
Carry over
$ 4,703,532
$ 15,023,766
$ (16,491,960) $
3,235,338
$ 994,633
$ 3,297,913
$ (3,944,137) $
348,409
$ 3,454,166
$ 2,743,276
$ (5,969,097) $
228,345
$ 329,204
$ 5,000
$ (315,835) $
18,369
$ 1,593,611
$ 2,843,310
$ (3,329,718) $
1,107,203
$ 195,294
$ 1,420,000
$ (1,560,642) $
54,652
$ -
$ 4,600,000
$ (3,904,238) $
695,762
$ 58,723
$ 84,862
$ (80,000) $
63,585
$ 4,562
$ 6,550
$ (6,000) $
5,112
$ 289,373
$ 186,518
$ (222,209) $
253,682
$ 1,474
$ 1,509,840
$ (1,510,000) $
1,314
$ 3,172,933
$ 1,270,000
$ (1,480,649) $
2,962,284
$ 2,614,857
$ 257,000
$ (2,755,000) $
116,857
$ 1,106,283
$ 470,700
$ (513,219) $
1,063,764
$ 1,380,593
$ 467,302
$ (1,110,400) $
737,495
$ 961,709
$ 630,580
$ (1,450,000) $
142,289
$ 4,726,858
$ 3,497,291
$ (4,472,497) $
3,751,652
$ 1,027,717
$ 676,350
$ (750,593) $
953,474
$ 147,799
$ -
$ (144,087) $
3,712
$ 21,006
$ -
$ - $
21,006
$ -
$ 3,835,000
$ (3,835,000) $
-
$ -
$ 843,422
$ (843,422) $
-
$ 66,932
$ 4,144
$ (3,200) $
67,876
$ 11,602
$ -
$ - $
11,602
$ -
$ 125,000
$ (125,000) $
-
$
$ 750,000
$ (750,000) $
$
$ 178,000
$ (178,000) $
$ 35,003
$ 100
$ (35,103) $
-
$ 242,851
$ 16,838
$ (200,642) $
59,047
$ 289,638
$ 300
$ (289,938) $
-
$ -
$ 42,221
$ (42,221) $
-
$ 31,778
$ 104,371
$ (112,379) $
23,770
$ -
$ 117,060
$ (117,060) $
-
$ 9,741
$ 182,000
$ (182,518) $
9,223
$ -
$ 75,940
$ (75,940) $
-
$ -
$ 1,500,000
$ (1,500,000) $
$ 62,000
$ 58,381
$ (120,381) $
$ 1,115
$ -
$ (1,115) $
$ 100,500
$ 483,435
$ (583,935) $
-
$ 6,404
$ 110,000
$ (110,000) $
6,404
$ 23,354
$ 500
$ (22,800) $
1,054
$ -
$ 73,795
$ (73,795) $
-
$ -
$ 394,187
$ (394,187) $
$ 70,000
$ 308,048
$ (378,048) $
-
$ 23,031,713
$ 33,169,234
$ (43,493,005) $
12,707,942
I
2025
C
PAGE 2 - Fund Position
Resources
Anticipated
BUDGETED
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year
Carry over
Debt Service Funds:
SID Revolving Fund
$
76,933
$
2,500
$
$
79,433
SIDEWALK & CURB WARRANTS
$
1,874
$
10,415
$
(9,529)
$
2,760
SIDS
$
38,904
$
269,351
$
(294,765)
$
13,490
WESTSIDE TIE DEBT SERVICE
$
841,694
$
3,099,844
$
(3,064,975)
$
876,563
Total Debt Service funds
$
959,405
$
3,382,110
$
(3,369,269)
$
972,246
Capital Project Funds:
4150 FIRE PUMPER
$
$
1,917,000
$
(1,917,000)
$
4290 WALK & CURB
$
$
25,000
$
(25,000)
$
4393 AMERICAN RESCUE PLAN
$
1,347,609
$
$
(1,347,609)
$
Total Capital Projects
$
1,347,609
$
1,942,000
$
(3,289,609)
$
Enterprise Funds:
5210 WATER *
$
15,788,716
$
55,246,311
$
(60,252,127)
$
11,732,900
5211 WATER SYSTEM IMPACT FEES
$
1,023,227
$
400,000
$
(1,078,123)
$
345,104
5310 SEWER/WWTP *
$
18,366,476
$
30,052,594
$
(36,030,248)
$
14,588,822
5311 SEWER SYSTEM IMPACT FEES
$
6,477,258
$
985,000
$
(5,945,092)
$
1,517,166
5349 STORM SEWER *
$
6,082,404
$
2,639,252
$
(4,152,988)
$
4,968,668
5348 STORM SEWER SYSTEM IMPACT FEE
$
2,053,640
$
161,250
$
(521,250)
$
1,693,640
5510 SOLID WASTE *
$
1,380,453
$
2,233,407
$
(2,561,031)
$
1,202,829
5720 AMERICAN RESCUE PLAN
$
$
1,000,000
$
(1,000,000)
$
Total Enterprise Funds
$
51,172,174
$
92,717,814
$
(111,540,859)
$
36,049,129
Internal Service Funds:
6030 INFORMATION TECH. FUND *
$
505,549
$
1,541,399
$
(1,803,266)
$
293,682
6010 CENTRAL GARAGE *
$
118,287
$
764,787
$
(729,373)
$
153,701
Total Internal Service Funds
$
623,836
$
2,306,186
$
(2,532,639)
$
447,383
TOTAL CITY BUDGET
$
81,838,269
$
148,541,110
$
(180,717,341)
$
53,412,038
* cash adjusted +$3,750,000 for non -cash line
items (depreciation/prepaids)
Component Units
2701 BUSINESS IMPROVEMENT DISTRICT
$
16,194
$
119,450
$
(125,167)
$
10,477
785 5 TOURISM BID (pass thru fund)
$
$
1,171,200
$
(1,171,200)
$
Total with
Component units
$
(182,013,708)
2
AAt4L
MONTANA
DE PAPI I'll- NT Of
REVENUE
2024 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. 2024 Total Market Value ..................................................
2. 2024 Total Taxable Valuez.................................................
3. 2024 Taxable Value of Newly Taxable Property .............
4. 2024 Taxable Value less Incremental Taxable Value3...
5. 2024 Taxable Value of Net and Gross Proceeds4
(Class 1 and Class 2)..............................................
6 2024 Tax Loss from 14B212
MONTANA
Form AB-72T
Rev. 6-24
............................................... $ 5,408,208,936
................................................ $ 83,476,794
............................................... $ 2,331,565
............................................... $ 76,762,572
.......................... $
..............................................................................
7. TIF Districts
.............. $ (27,490)
Tax Increment Current Taxable Base Taxable Incremental
District Name Valuez Value Value
KALISPELL C 12,952,141 7,932,918 5,019,223
KALISPELL DOWNTOWN 2,827,085 1,665,094 1,161,991
GLACIER RAIL PARK TED[ 338,874 7,057 331,817
KALISPELL H 21,969 126 21,843
KALISPELL G 179,738 390 179,348
Total Incremental Value $ 6,714,222
Preparer Holly Dale
1Market value does not include class 1 and class 2 value
zTaxable value is calculated after abatements have been applied
Date 8/5/2024
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
2024 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
II. Total value exclusive of "newly taxable" property
Note
Special district resolutions must be delivered to the department by the first Thursday after the first Tuesday
in September, 09/OS/2024,1 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 jurisdiction to the department by the
second Monday in September, 09 9 2024 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
Section 15-10-420, MCA
General Fund
FYE June 30, 2025
Auto -Calculation
Reference
(If
Enter amounts in
comple ting manually
enter amounts as
Line
yellow cells
instructed)
(1)
Enter Ad valorem tax revenue ACTUALLY assessed in the prior year (fI orn
Prior Year's form Line 17)
$ 9,163,224 $
9,163,224
(2)
Add: Current year inflation adjustment @ 2.80 %
$
256,570
(3)
Subtract: Ad valorem tax revenue ACTUALLY assessed in the prior year for Class 1 and 2
property, (net and gross proceeds) (frorn Prior Year's form Line 20) (enter as negative)
$
-
Subtract: Department of Revenue FY2025 All Class 8 Business Property Tax Reimbursement
(3.5)
(16-1-123 MCA) `This is a new line for FY2026 only; see the Instructions tab for additional
information (enter as negative)
$ (27,490) $
(27,490)
(4)
Adjusted ad valorem tax revenue
_ (1)+(2)+(3)+(3.5)
$
9,392,304
ENTERING TAXABLE VALUES
(5)
Enter'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information
form, line # 2
$ 83,476,794 $
83,476.794
(6)
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)
$ (6,714,222) $
(6,714.222)
_ ( (7) (6)
Taxable value per mill (after adjustment for removal of TIF per mill incremental district value)
$
76,762.572
(8)
Subtract: 'Total Value of Newly Taxable Property'- from Department of Revenue Certified
1
Taxable Valuation Information form, line # 3 (enter as negative)
$ (2,331,565) $
(2,331.565)
(9)
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)
$
-
(10)
_ (7) + (8) + (9)
Adjusted Taxable value per mill
$
74,431.007
=(4) (11) /
(10)
CURRENT YEAR calculated mill levy
126.19
(12)
_ (7) x (11)
CURRENT YEAR calculated ad valorem tax revenue
$
9,686,669
CURRENT YEAR AUTHORIZED LEVY/ASSESSMENT
(13) Enter total number of carry forward mills from prior year (from Prior Year's form Line 22)
4.07 4.07
(14) Total current year authorized mill ley,
=(11) + (13) y y, including Prior Years' carry forward mills
130.26
(16) Total current year authorized ad valorem tax revenue assessment
=(7) x (14) $ 9,999,093
CURRENT YEAR ACTUALLY LEVIED/ASSESSED
Enter number of mills actually levied in current year
(16) (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.) 120.26 120.26
(17)
=(7) x (16)
Total ad valorem tax revenue actually assessed in current year
$ 9,231,467
RECAPITULATION OF ACTUAL:
(18)
_ (10) x (16)
Ad valorem tax revenue actually assessed
$ 8,951,073
(19)
Ad valorem tax revenue actually assessed for newly taxable property
$ 280,394
(20)
Ad valorem tax revenue actually assessed for Class 1 & 2 properties (net -gross proceeds)
$
(21)
=(18) + (19) + (20)
Total ad valorem tax revenue actually assessed in current year
$ 9,231,467
(22)
Total carry forward mills that may be levied in a subsequent year
=(14) - (16)
(Number should be equal to or greater than zero. A (negative) number indicates an over levy.)
10.00
Mill Levy - 5 year Comparison
FY2021
FY2022
FY2023
FY2024
FY2025
GENERAL FUND
139.62
116.00
123.43
102.10
100.76
PARKS -designated mills
23.00
22.10
22.00
18.50
19.50
162.62
138.10
145.43
120.60
120.26
-Permissive levies:
G. O. BOND, series 2012 refunding bonds
4.80
3.50
0.00
0.00
0.00
-Dedicated levies:
Emergency Responder Levy
0.00
0.00
0.00
0.00
58.43
TOTAL CITY LEVY
167.42
141.60
145.43
120.60
178.69
Health Ins. levy -premium increases
20.00
17.50
18.15
14.65
14.97
Parks health
2.00
2.00
2.00
1.50
1.56
Emergency Responder health
0.00
0.00
0.00
0.00
2.47
TOTAL CITY LEVY w/PERMISSIVE
189.42
161.10
165.58
136.75
197.69
"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.
The Emergency Responder Levy is voter approved to levy up to sixty and nine tenths additional mills per year
for the purpose of funding Emergency Response.
Other Government levies:
City/County Health Fund
5.99
5.99
4.99
0.00
0.00
(Administered by the County)
Business Improvement District Levy
(plus assessment at.015/sq.ft., plus S100/parcel)
22.5
22.5
22.5
22.5
22.5
Determination of Permissive Levy for Group Benefits
Section 15-10-420(9), MCA
FYE June 30, 2025
Entity Name:
Step A:
Line 1: BASE Year = Total Actual
Actual # of
Input in Yellow Cells
Annual Employer Contribution for
Employees the
Group Benefits in BASE Year
Local Government
Made (1) or Will
Line #2: BUDGET Year: Total Annual
Average Monthly
Make (2) Employer
Employer Contribution For Group
Employer
Contributions to
Fiscal
Benefits for Eligible Workers
Contribution per
Group Benefits for
Year
Employed on July 1st
Employee
on July 1st
(1)
BASE Year
2000
$659,062.00
$395.12
139
(2)
Budgeting For
2025
$2,523,330.00
$1,470.47
143
Increase from BASE Year
(3)
(Decreases will be reported as zero)
$1,075.35
4
Step B:
Fiscal
2025
Year
2024
Certified Taxable Valuation
(4)
Taxable Value less Incremental Taxable Value
$76,762,572.00
of General Fund
Iculation of:
(5) BASE Contribution
(6) Increase in Employer Contribution from BASE Year
(5)
BASE Contribution
$678,027.81
(6)
Increase in
Employer
Contribution
from BASE Year
$1,845,302.19
Step D: Must be deposited into Fund 2372
Fund #2372
Permissive Medical Levy
Fund 2372 Permissive Levy
Fund 2372
Fiscal
# of Mills Allowed to Levy
Total Generated Tax
Transition use per L2009 SB 491, Section 4, has expired.
Year
(Not Subject to 15-10-420)
Value Per Mill
Revenue
(7)
Choice #1
2025
24.04
$76,762.57
$1,845,302.19
PER sec. 4, Ch 412, L.2009 - (1)(b)
Determination of Proposed Property Tax Increase
Section 7-6-4020 & Section 7-6-4030, MCA
Total City Levy w/ Permissive
FYE June 30, 2025
Keterence
Line
Enter amounts in yellow cells
(')
FY2025 Increase(decrease) in property taxes
$
82.27
$ 246.81
$ 493.61
(Increase(decrease) in Calculated Total Property tax(line 7) from Calculated Total
_ (7) - (13)
Property tax(line 13)
(2)
FY2025 Calculation
(3)
Current Market Value
$
100,000.00
$ 300,000.00
$600,000.00
(4)
Taxable Rate: 1.35% of Current Market Value
$
1,350.00
$ 4,050.00
$ 8,100.00
(5)
Taxable Value Per Mill (111000th)
$
1.35
$ 4.05
$ 8.10
(6)
Total Levy in Mills(Line 11 on the Mill levy Calculation Form)
197.69
$ 197.69
$ 197.69
(7)
Calculated Total Property Tax
$
266.88
$ 800.64
$ 1,601.29
(8)
FY2024 Calculation
(9)
Current Market Value
$
100,000.00
$ 300,000.00
$600,000.00
(10)
Taxable Rate: 1.35% of Current Market Value
$
1,350.00
$ 4,050.00
$ 8,100.00
(11)
Taxable Value Per Mill (111000th)
$
1.35
$ 4.05
$ 8.10
(12)
Total Levy in Mills(Line 11 on the Mill levy Calculation Form)
136.75
$ 136.75
$ 136.75
(13)
Calculated Total Property Tax
$
184.61
$ 553.84
$ 1,107.68