H06. Res. 6280, 2026 Tax Levy(A J y 0F. City of Kalispell
ALISPELL PostOffice 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: FY2026 Budget - Mill Levy
MEETING DATE: August 18, 2025
BACKGROUND: Each year, the City adopts a resolution to establish its property tax levy
necessary to fund various components of the City's budget. For FY26, this resolution addresses the
mill -based levies for the General Fund and the Health Insurance permissive levy.
The voter -approved Emergency Responder levy is now a dollar -based levy under recent legislative
changes and is being set separately by Resolution 6279 in the amount of $4,480,259.
The total City levy requested for FY26 is 165.44 mills. Which includes:
• General Fund levy of 143.69 mills to support general city operations, including 21.00 mills
designated for Parks & Recreation operations.
• Health Insurance permissive levy of 21.75 mills, an increase from 19.00 mills levied last
fiscal year. Of the 21.75 mills, 1.82 mills are designated for Parks & Recreation employees
and 2.92 mills for Emergency Responder fund employees.
The General Fund levy is based on the mill value calculation provided by the State Department of
Revenue. The City's dollar cap, combined with 10.0 carry -forward mills from FY2025, allows for a
maximum levy of 144.69 mills in FY2026. The proposed levy of 143.69 mills leaves 1.0 mill
available for future fiscal years.
RECOMMENDATION: It is recommended that City Council approve Resolution 6280, a
resolution making the annual tax levies for the City of Kalispell, Montana, for the fiscal year
2025-2026.
FISCAL EFFECTS: The levy should generate approximately $11,817,048 of tax revenue for
the city based on a mill value of $71,428. When combined with the dollar -based Emergency
Responder levy of $4,480,259 (set separately under Resolution 6279), the total projected
property tax revenue for the City is $16,297,307. However, the mill value is subject to change as
appeals and other adjustments are made throughout the year.
ATTACHMENTS: Resolution 6280, setting the Mill Levy
2024 Certified Taxable Valuation Information
2025 Certified Taxable Valuation Information
Mill Levy calculation
5 Year History exhibit
Return to:
Kalispell City Clerk
PO Box 1997
Kalispell, MT 59903
RESOLUTION NO. 6280
A RESOLUTION MAKING THE ANNUAL TAX LEVIES FOR THE CITY OF
KALISPELL, MONTANA, FOR THE FISCAL YEAR 2025-2026.
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
2025-2026, the following levies:
MILLS
GENERAL FUND 122.69
Designated for Parks & Recreation (15%) 21.00
Total General Levy 143.69
Permissive Levies:
HEALTH INSURANCE 17.01
Health Insurance —designated Parks & Recreation 1.82
Health Insurance — designated Emergency Responder 2.92
Total Health levy 21.75
TOTAL CITY LEVY — Mill Based funds MILLS 165.44
PASSED AND APPROVED BY THE CITY COUNCIL AND SIGNED BY THE MAYOR OF
THE CITY OF KALISPELL THIS 18TH DAY OF AUGUST, 2025.
Mark Johnson
Mayor
ATTEST:
Aimee Brunckhorst, CMC
City Clerk
AAt4L
MONTANA
DE P A P I R4ENT 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 HB212................................................
7. TIF Districts
MONTANA
Form AB-72T
Rev. 6-24
............................................... $ 5,408,208,936
................................................ $ 83,476,794
............................................... $ 2,331,565
............................................... $ 76,762,572
............................................... $ -
............................................... $ (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
Preparer Holly Dale
Total Incremental Value $ 6,714,222
Date 8/5/2024
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
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.
MONTANA
A4k Form AB-72T
Rev. 6-25
MONTANA
DEPAPT MENT OF
R E V E N U E 2025 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. 2025 Total Market Value' .......................................................................................
$
6,720,995,583
2.2025 Total Taxable Value2......................................................................................
$
81,386,983
3.2025 Taxable Value of Newly Taxable Property........................................................
$
1,442,654
4.2025 Taxable Value less Incremental Taxable Value3
..............................................
$
71,428,471
5.2025 Taxable Value of Net and Gross Proceeds4
(Class 1 and Class 2)...................................................................................
$
-
6. 2025 Tax Loss from HB212....................................................................................
$
-
7. TIF Districts
Tax Increment Current Taxable
Base Taxable
Incremental
District Name Value
Value
Value
KALISPELL C 15,898,236
7,932,918
7,965,318
KALISPELL DOWNTOWN 3,113,718
1,665,094
1,448,624
GLACIER RAIL PARKTEDE 348,493
7,057
341,436
KALISPELL H 18,743
126
18,617
KALISPELL G 184,907
390
184,517
Total Incremental Value
$
9,958,512
Preparer Holly Dale
Date 7/31/2025
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
2025 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. Totalvalue 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, 09/04/2025, 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, 09/08/2025, 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, 2026
Entity Name:
Auto -Calculation
Reference
(If completing manually
Enter amounts in enter amounts as
Line
yellow cells instructed)
(1)
Enter Ad valorem tax revenue ACTUALLY assessed in the prior year (from Prior
Year's form Line 17)
$ 9,231,467
$ 9,231,467
(2)
Add: Current year inflation adjustment @ 2.11 %
$ 194,784
(3)
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)
$
(4)
Adjusted ad valorem tax revenue
_ (1) + (2) + (3)
$ 9,426,251
ENTERING TAXABLE VALUES
(5)
Enter'Total Taxable Value' - from Department of Revenue Certified Taxable Valuation Information
form, line#2
$ 81,386,983
$ 81,386.983
(6)
Subtract: 'Total Incremental Value' of all tax increment financing districts (TIF Districts) - from
Department of Revenue Certified Taxable Valuation Information form, line # 7
1
(enter as negative)
$ (9,958,512)
$ (9,958.512)
_ ( (7) (6)
Taxable value per mill (after adjustment for removal of TIF per mill incremental district value)
$ 71,428.471
(8)
Subtract: 'Total Value of Newly Taxable Property' - from Department of Revenue Certified Taxable
Valuation Information form, line # 3 (enter as negative)
$ (1,442,654)
$ (1,442.654)
(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
$ 69,985.817
(11)
=(4) / (10)
CURRENT YEAR calculated mill levy
134.69
(12)
=(7)x(11)
CURRENT YEAR calculated ad valorem tax revenue
$ 9,620,701
CURRENT YEAR AUTHORIZED LEVY/ASSESSMENT
(13)
Enter total number of carry forward mills from prior year (from Prior Year's form Line 22)
10.00
10.00
(14)
=(11) + (13)
Total current year authorized mill le
y levy, including Prior Years' carry forward mills
144.69
(15)
=(7) x (14)
Total current year authorized ad valorem tax revenue assessment
$ 10,334,985
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.)
143.69
143.69
(17)
=(7) x (16)
Total ad valorem tax revenue actually assessed in current year
$ 10,263,557
RECAPITULATION OF ACTUAL:
(18)
_ (10) x (16)
Ad valorem tax revenue actually assessed
$ 10,056,262
(19)
Ad valorem tax revenue actually assessed for newly taxable property
$ 207,295
(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
$ 10,263,557
(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.)
1.00
Mill Levy - 5 year Comparison
FY2022 FY2023 FY2024 FY2025 FY2026
GENERAL FUND
116.00
123.43
102.10
100.76
122.69
PARKS -designated mills
22.10
22.00
18.50
19.50
21.00
138.10
145.43
120.60
120.26
143.69
-Permissive levies:
G. O. BOND, series 2012 refunding bonds
3.50
0.00
0.00
0.00
0.00
TOTAL CITY LEVY
141.60
145.43
120.60
120.26
143.69
Health Ins. levy -premium increases
17.50
18.15
14.65
14.97
17.01
Parks health
2.00
2.00
1.50
1.56
1.82
Emergency Responder health
0.00
0.00
0.00
2.47
2.92
TOTAL CITY LEVY w/PERMISSIVE
161.10
165.58
136.75
139.26
165.44
Dollar Based Levy
-Dedicated levies:
Emergency Responder Levy (Fy26 Dollar Based) 0.00 0.00 0.00 58.43 $ 4,480,259
"The legislature provided for the increase in mills necessary to pay higher health
insurance premiums.
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.
FY26 The Emergency is now set as a dollar -based levy, approved by voters to fund Emergency response. The county will convert
this dollar amount to a mill levy for collection based on the taxable value each year.
Other Government levies:
City/County Health Fund 5.99 4.99 0.00 0.00
(Administered by the County)
Business Improvement District Levy
(plus assessment at .015/sq.ft., plus $100/parcel) 22.5 22.5 22.5 22.5
22.5