H07. Res. 6281, Annual AppropriationsCity p of Kalispell
KALISPELL
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: 2026 Final Budget Appropriation
MEETING DATE: August 18, 2025
BACKGROUND: On July 7, 2025, a public hearing was held on the FY2026 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:
• $122,000 increase to City Manager fund for salary severance payout.
• $2,271,243 increase to Sewer fund to reflect updated construction costs for the Biosolids
Treatment and Disposal Project.
$30,000 increase to Drug Enforcement Grant award, corresponding increase in revenues
due to approval of additional funding for K9 officer.
Most of the other reductions and increases were due to grants and projects adjusted to actual
carryover amounts.
Overall, the final budget amount of $179,863,761 is $2,311,728 less than the Preliminary Budget
of $182,175,489.
RECOMMENDATION: It is recommended the City Council approve Resolution 6281, a
resolution setting the annual appropriations for the City of Kalispell, Montana, for all funds as
set forth in the 2025-2026 Budget adopted by the City Council.
FISCAL EFFECTS: $178,863,761 in final budget appropriations.
ATTACHMENTS: Resolution 6281, Final Budget Appropriations
Final Numbers memo with enclosures
Return to:
Kalispell City Clerk
PO Box 1997
Kalispell, MT 59903
RESOLUTION NO. 6281
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 2025-2026 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 $ 17,113,444
SPECIAL REVENUE FUNDS
Tax Increment -Downtown
3,988,067
Tax Increment-Westside
6,186,439
Parks In Lieu
312,835
Parks & Recreation Fund
3,587,921
Ambulance Fund
1,597,285
Emergency Responder Levy
5,333,535
Old School Station Tech TIF
110,000
Old School Station Industrial TIF
7,000
Glacier Rail Park TEDD
85.806
Public Safety Impact Fee Fund
2,855,000
Health Insurance -permissive levy
1,588,000
Building Code Enforcement
1,608,490
Light Maintenance District
521,065
Gas Tax
2,463,135
Bridge and Road Tax (BARSAA)
1,561,912
Special Street Maintenance
4,689,535
Urban Forestry District
880,457
Developer's Trees
143,247
MACI Grant
0
2 Mile Drive Improvement Project
3,835,000
4 Mile Drive Path Project
781,126
Community Dev. Loan Revolving
2,844
Community Dev. Loan Revolving 42
13,000
Community Development Misc.
3,993
Morning Star Project Grant
2,071,275
Green Acres Project Grant
750,000
Homeland Security Stonegarden Grant
34,000
Drug Enforcement Grant
160,293
DUI Grant
134,410
Law Enforcement Block Grant
97,623
EECBG Grant
75,940
Pro Housing Grant
1,100,000
OPIOID Settlement
78,746
Brownfields Assessment Grant
1,115
Brownfields Loan Revolving Fund
586,435
Fire Grants Fund
5,000
Hazmat Grant
22,878
Hazmat Team Sustainment Grant
125,594
Airport Grant
613,849
Safe Steet Grant
3,962
DEBT SERVICE FUNDS:
Sidewalk & Curb Debt Service 37,868
SID Debt Service 378,268
Westside TIF Debt Service 2,868,375
CAPITAL PROJECT FUNDS:
Sidewalk & Curb Construction 55,000
Fire Pumper 1,917,000
American Rescue Plan 48,473
Morning Star 1,155,000
Green Acres 428,000
ENTERPRISE FUNDS:
Water Fund/Impact Fees 54,189,109
Sewer/WWTP Fund/Impact Fees 40,202,563
Storm Sewer/Impact Fees 6,103,020
Solid Waste 3,709,189
American Rescue Plan 945,200
INTERNAL SERVICE FUNDS:
Information Technology 1,821,271
Central Garage 875,169
TOTAL ALL FUNDS 179.863.761
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 details are 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 41.13, 123.40, and 246.81, 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, 2025, 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 18TH DAY OF AUGUST, 2025.
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 2026 Budget - Final Numbers Memorandum
MEETING DATE: August 18, 2025
The City Council approved the Preliminary Budget on June 16, 2025, and a public hearing was
held on July 7, 2025. Since that time, budgets have been updated to reflect actual FY2026 costs.
The enclosed spreadsheets (Enclosures A-D) detail the changes, which primarily result from
adjusting carryovers from estimates to actuals.
A — Changes to Preliminary numbers - The General Fund expenditure budget total increased
by $186,334. Most of this change is due to the appropriation of $122,000 to the City Manager
fund to cover accrued leave payout. $35,000 was also added to the Human Resource fund to
support the upcoming City Manager recruitment process.
In addition, the Fire Department budget increased by $10,500 to address higher uniform costs,
and the City Clerk budget increased by $14,000 to fund FOIA and DocuSign software.
The enclosed 4-page spreadsheet itemizes the additions and reductions to the preliminary budget.
The most significant change outside the General Fund is a $2,271,243 increase to the Sewer
Fund, reflecting updated construction costs for the Biosolids Treatment and Disposal Project.
Most other adjustments result from changes in carryover amounts from fiscal year 2025, as
estimates have been updated to actual figures.
B — General Fund Recap — The enclosed 2-page recap presents actual FY2025 revenues and the
year-end cash carryover balance, aligned with the City's General Ledger. FY2026 tax collection
estimates remain conservative, as actual collections often differ from the mill value projections.
As shown on page two of the revenue schedule, the General Fund cash carryover increased to
30.1% at year-end.
In FY2025, General Fund expenditures came in over $1.0 million under budget, while actual
revenues exceeded budget by more than $350,000. The expenditure savings were primarily due
to personnel -related underspending caused by vacancies, particularly in the Police Fund.
Additional savings were realized from professional service contracts completed under budget or
deferred, as well as lower than expected spending in maintenance and operations (M&O) across
multiple departments.
The FY2026 budget shows higher expenditures compared to FY2025, driven largely by
personnel -related cost increases, including a 9% rise in health insurance. The total cash carryover
at the end of FY2026, including designated and assigned funds, is projected to decrease from
30.1% to 20.2%. This includes $600,000 in cash designated for the Central Garage. State law
allows a 50% carryover, as tax revenue is collected twice annually; maintaining a 15%-20%
carryover is recommended to support healthy cash flow. Pages B-3 and B-4 provide 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 2025 is
$71,428 a 6.95% decrease 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 $69,985 (see D-2). The adjusted
mill value we had last year was $74,431. 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 144.69 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 1 mill 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 2.75 mills, from 19.00 mills to 21.75.
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 FY2026, in accordance with
legislative changes, this levy is now established as a dollar -based levy in the amount of
$4,480,259, equal to assessed value in FY2025. All proceeds from this levy are dedicated solely
to funding Emergency Response services.
The Westside TIF and Kalispell Downtown TIF incremental values increased substantially by
58.7% and 24.7% respectively. The incremental values of the Glacier Rail Park TEDD decreased
by 14% and Old School Station TIF districts did not change significantly.
BUDGET FY2026 - CHANGES TO PRELIMINARY NUMBERS
General Fund FY2026
Additions
Preliminary Budget
Corrections/deletions
Changes and questions:
carryover items
ORIGINAL PRELIM BUDGET
$ 16,927,110
carryovers transfers
GENERAL GOVERNMENT
1000-400-510310-513
Liability Insurance
to actual
$ 813
1000-400-510330-517
Property Insurance
to actual
$ 4,021
$ 4,834
CITY CLERK
1000-402-410150-354
Contract Services
increase for FOIA.Docusign software
$ 14,000
CITY MANAGER
1000-401-410210-112
Salary - Severance
increase for payout
$ 122,000
HUMAN RESOURCES
1000-401-410830-338
Recruitment
increase for City Manager recruitment
$ 35,000
FIRE DEPARTMENT
1000-416-420400-241
Consumable Tools/ Uniforms
increase for higher uniform cost
$ 10,500
Total General Fund changes:
$ 186,334 $ - $
FINAL BUDGET - GENERAL FUND
$ 17,113,444
SPECIAL REVENUE FUNDS
PARKS
2215-436-460430-941 Equipment carryover - vehicle (f}25 energy grant) $ 55,000
AMBULANCE
2230-440-420730-280 Training Reimbursement increase for reimb. Of paramedic training $ 2,000
2230-440-420730-218 Equipment - non capital increase for grant award $ 1,600
$ 3,600 $
EMERGENCY RESPONDER LEVY
2273-413-420140-218
Equipment - non -capital
2273-416-420400-241
Consumable Tools/uniforms
2273-416-420400-280
Training Reimbursement
HEALTH PERMISSIVE LEVY
2372-400-521000-810
Health Insurance Transfer
GAS TAX
carryover $ 2,021
increase for higher cost $ 5,000
increase for reimb. of paramedic training $ 2,000
$ 7,000 $ 2,021
increase tfr to EMS to reflect rate increase $ 189000 $ -
2420-421-430240-355 Pavement Maint. (BaRSAA funds) adjust to available
2420-421-430240-368 Overlays & Chip Seals adjust carryover
2420-421-430234-956 Sidewalk Constr. / ADA Compliance adjust carryover
BaRSAA TAX
2421-421-430240-820
2500 SPECIAL STREET
2500-421-430240-362
2500-421-430240-940
2500-421-430244-354
Transfer to Gas Tax adjust to available
Equipment Maint. Parts & Supplies replacement parts for asphalt paver
Machinery & Equipment adjust carryover
Pavement Maintenance adjust carryover
$ (30,377)
$ (204,338)
$ (21,209)
$ (30,377) $ (225,547)
$ 42,300
($228,753)
$ (307,603)
$ 42,300 $ (536,356)
$ (30,377)
1
BUDGET FY2026 - CHANGES TO PRELIMINARY NUMBERS (cont.)
2601 DEVELOPER TREES
2601-436-460435-3xx
contract services - trees
adjust to available
2866 MORNING STAR PROJECT
2866-480-470230-7**
morning star project
adjust carryover
2886 COMMUNITY DEVELOPMENT PROJECT
2886-480-470210-7**
Redevelopment/Transfer
increase transfer to close out fund
2916 DRUG ENFORCEMENT GRANT
2916-413-420140-1**
Salaries and payroll costs
adjust for grant award
2919 LAW ENFORCEMENT GRANT
2919-413-420140-3**
Equitable sharing/forfeiture funds
adjust to available
2951 OPIOID SETTLEMENT
2951-413-420140-780
Opioid Recovery Allocated Program
adjust to available
2958 HAZMAT SUSTAINMENT GRANT
2958-416-420455-240
Operations
adjust to available
2957 HAZMAT GRANT
2958-416-420455-240
Operations
adjust to available
2974 AIRPORT MDOT GRANT
2974-430430310-9**
Capital Improvements
adjust carryover
2992 SAFE STREET FOR ALL GRANT
2992-480-470230-354
Planning Study
adjust carryover
TOTAL SPECIAL REVENUE FUNDS
BUDGET FY2026 - CHANGES TO PRELIMINARY NUMBERS (cont.)
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
(840)
$ (153,725)
$ 3,993
$
30,000
$
1,220
$
(21,994)
$
(1,335)
$
(430)
$ (336,733)
$ (63,311)
$
47,144
$ (1,258,651) $ (26,384)
($104,202)
$ - $ (104,202) $
2
BUDGET FY2026 - CHANGES TO PRELIMINARY NUMBERS (cont.)
5210 WATER
5210-447-430550-425
Materials - Wells/Pumps
adjust carryover
$
(194,243)
5210-447-430550-510
Property & Liability Insurance
adjust to actual
$
25,686
5210-447-430550-935
Meter System Replacement
adjust carryover
$
(10,000)
5210-447-430550-951
SCADA Control System upgrade
adjust carryover
$
(1,764)
5210-447-430550-954
I MG Storage Tank & Well
adjust carryover
$
(74,549)
5210-447-430550-969
Lower Zone Reservoirs #1 
adjust carryover
$
(30,542)
5210-447-430551-939
Emerging Contaminants Response
adjust carryover
$
(376,031)
5210-447-430551-954
1 MG Storage Tank & Well
adjust carryover
$
(135,517)
5210-447-430550-969
Lower Zone Reservoirs #1
adjust carryover
$
(2,419,566)
$
25,686 $
(3,242,212)
5211 WATER IMPACT FEES
5211-447-430555-825
Transfer to 5210 for admin
reduce for estimated actual
$
(15,000)
5310 SEWER
5310-454-430630-953
Sewer/Storm Shop Roof Replacement
adjust carryover
$
(426)
5310-455-430645-362
Equipment Maintenance
adjust carryover
$
57,103
5310-455-430640-510
Property & Liability his.
adjust to actual
$
(9,439)
5310-455-430640-930
Biosolids Trtmnt/Disposal
adjust carryover
$
(112,647)
5310-455-430645-922
Fermenter Reconstruction
adjust carryover
$
(43,227)
5310-455-430640-940
Machinery & Equipment
new appropriation
$
33,027
5310-455-430640-922
Construct New Fermenter
adjust carryover
$
(53,634)
5310-455-430640-933
Biosolids Trtmnt/Disposal Prj.
Increase for updated construction cost
$
2,271,243
$
2,294,831 $
(152,831)
5311 SEWER IMPACT FEE
5311-454-430635-948
Bluestone Upsize
adjust carryover
$
(763)
5311-454-430635-961
Lift Station #36 Improvements
adjust carryover
$
(300)
5311-454-430635-825
Transfer to 5310 for admin
adjust to actual
$
(25,000)
5311-455-430644-930
Biosolids Tretmnt-Disposal Prj.
adjust carryover
$
(71,378)
5311-455-430644-825
Transfer to 5310 for admin
adjust to actual
$
(17,500)
$
(42,500) $
(72,441)
5349 STORM SEWER
5349-453-430246-972
Meridian E & N Drainage Basin
adjust carryover
$
(2,588)
5349-453-430247-953
Sewer/Storm Shop Roof Replacement
adjust carryover
$
(426)
5349-453-430247-958
Decant Facility Design/Survey/Const.
adjust carryover
$
(4,761)
$
- $
(7,775)
5348 STORM SEWER IMPACT
5348-453-430248-825
Transfer to 5349 for admin
adjust to actual
$
(8,000)
5510 SOLID WASTE
5510-460-430840-510 Property & Liability his. adjust carryover
5720 AMERICAN RESCUE PLAN
5720-410-430550-922 WWTP - Fermenter Rehap adjust to match actual
TOTAL ENTERPRISE FUNDS
$ (10,446)
$ (54,800)
$ 2,189,771 $ (3,475,259)
3
BUDGET FY2026 - CHANGES TO PRELIMINARY NUMBERS (cont.)
INTERNAL SERVICE FUNDS
6030 Information Tech
6030-420-410588-218
Computers - Planning
& Zoning carryover $ 2,400
6030-403-410588-218
Computers - Attorney
carryover $ 2,119
6030-403-410585-345
Phone - Centrex
carryover $ 70,000
6030-403-410580-356
Support/Maintenance Contracts carryover $ 30,000
6030-403-410580-354
contracted labor
carryover $ 25,000
$ $ 129,519
TOTAL INTERNAL SERVICE FUNDS $ $ 129,519
TOTAL BUDGET ADJUSTMENTS
- 8/18/25 $ 2,423,249 $ (4,708,593) $ (26,384)
TOTAL
PRELIMINARY BUDGET
$
182,175,489 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
$
186,334 when final amounts are available at fiscal year end.
Special Revenue Funds
$
(1,237,891) Transfers between funds are expenditures/expenses of the fund making the
Debt Service Funds
transfer, and often result in the double posting of an expenditure/expense.
Capital Projects
$
(104,202) Transfers are also estimated in the preliminary budget and may need to
Enterprise Funds
$
(1,285,488) be adjusted when final revenue and expenditure/expenses are available at
Internal Service
$
129,519 fiscal year end.
Total changes
$
(2,311,728)
FINAL BUDGET
$
179,863,761
4
GENERAL FUND REVENUE AND SUMMARY B
FUND: 1000
MILL VALUE $ 75,980 $ 76,762 $ 76,762 $ 71,428
ACTUAL
I BUDGET
ACTUAL
BUDGET
FY23/24
FY24/25
FY24/25
FY25/26
GENERAL FUND MILL LEVY
102.10
100.76
100.76
122.69
PROPERTY TAXES:
311100
Real Property Taxes
7,624,454
7,560,000
7,642,235
8,604,000
311200
Personal Property
111,542
100,000
66,324
100,000
312000
Penalty & Interest
16,457
10,000
16,145
10,000
SUBTOTAL
$ 7,752,453 $
7,670,000 $
7,724,704 $
8,714,000
LICENSES & PERMITS:
322101
Alcohol Beverage
34,125
33,000
31,799
33,000
322300
General and occupational
404
500
1,911
500
323012
Planning fees & Sign permits
399,541
275,000
315,345
290,000
323109
Zoning & Site Plan Review Fees
13,028
10,000
11,698
10,000
323200
Parade Permits
200
500
400
500
SUBTOTAL
$ 447,298 $
319,000 $
361,153 $
334,000
INTERGOVERNMENTAL REVENUE:
331112
KPD - Safe Street Task Force / MRVCTF
2,429
3,000
5,526
3,000
334010
Cannabis Local Option Tax
207,426
200,000
246,173
200,000
335030
MV Tax Ad Valorem
0
1,000
0
1,000
335076
Gaming Machine Permits
56,476
60,000
56,150
55,000
335110
Live Card Game, keno & bingo
1,250
1,650
1,100
1,650
335230
HB124ENTITLEMENT
3,294,232
3,423,784
3,423,784
3,460,826
SUBTOTAL
$ 3,561,813 $
3,689,434 $
3,732,733 $
3,721,476
CHARGES FOR SERVICES:
341020
Administrative charges
731,009
840,341
856,987
851,053
341021
Grant Admin. (Planning, finance)
20,395
30,000
11,319
20,000
341025
City Collections/other charges
12,723
10,000
7,290
10,000
342010
KPD -Public safety fees
27,514
25,000
26,884
25,000
342014
KPD -School Resource Officers
265,306
271,939
271,939
278,738
342016
KPD -Regional Training /testing Reimb.
652
5,000
0
0
342017
KID - IFSAC Training Reimb.
7,130
9,600
2,280
0
343018
Parking Permits, meters, boot removal
94,145
70,000
87,984
70,000
343019
Public Works - (Aerial Mapping - Whitefish Reimb.
0
0
0
5,000
343062
Airport fuel tax
4,954
5,000
6,021
5,000
SUBTOTAL
$ 1,163,828 $
1,266,880 $
1,270,704 $
1,264,791
con't.
B
GENERAL FUND
Revenue - Page 2
ACTUAL
I BUDGET
ACTUAL
BUDGET
FY23/24
FY24/25
FY24/25
FY25/26
FINES AND FORFEITURES:
351035 Parking fines
53,588
40,000
52,645
40,000
351017 Technology fees
14,544
20,000
14,928
20,000
351000 City Court Fines & fees, admin
314,999
400,000
369,652
400,000
SUBTOTAL
$
383,131
$ 460,000
$ 437,225
$ 460,000
NHSC.REVENUE:
362015 Insurance Reimbursements
38,623
20,000
0
20,000
362020 GASB45 reimb(even yrs)
25,874
23,000
29,578
27,000
364030 Auction & misc. collections/donations
53,745
10,000
50,890
10,000
362100 Kurp - 3rd & main /eagles lot - 5yr extension
0
0
54,000
54,000
381050 TFR from Pro Housing Grant (fy26)
250,000
15,452
35,103
200,000
381060 (Operating transfer 2372-health insurance
1,130,000
1,200,000
1,200,000
1,250,000
SUBTOTAL
$
1,498,242
$ 1,268,452
$ 1,369,571
$ 1,561,000
INVESTMENT REVENUE:
371010 Interest Earnings
$
585,273
$ 350,000
$ 485,929
$ 350,000
TOTAL GENERAL REVENUE
$
15,392,038
$ 15,023,766
$ 15,382,019
$ 16,405,267
CASH JULY 1(Includes designated $)
$
3,920,126
$ 4,703,532
$ 4,703,532
$ 4,719,846
TOTAL AVAILABLE FOR BUDGET
$
19,312,164
$ 19,727,298
$ 20,085,551
$ 21,125,113
EXPENDITURES
$
14,608,632
$ 16,491,960
$ 15,365,705
$ 17,113,444
CASH CARRYOVER (year end operating)
$
4,618,233
$ 3,142,393
$ 4,634,547
$ 3,312,488
Designated for Central Garage
$
$
$
$ 600,000
Assigned Court Technology fees
$
61,757
$ 69,403
$ 61,757
$ 75,639
Designated for Parking
$
23,542
$ 23,542
$ 23,542
$ 23,542
Total cash available
Operating Cash Carryover % Unassigned/Undesignated
$ 4,703,532 $
3,235,338 $
4,719,846 $
4,011,669
30.0%
20.9%
30.1%
20.2%
2
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
$
337,912
$ 240,121
$ 63,179
$ 147,070
$ 302,820 $
640,628 $
343,339
114 Comptime Buyback & severance. Def Comp.
121 Overtime & Spec. Assign PD
250
500
3,500
153 Health Insurance
30,406
28,309
55,254
20,905
41,621
74,431
62,184
155 Retirement
23,155
20,091
2,705
12,378
33,263
53,988
28,808
TOTAL PERSONAL SERVICES
-
391,473
288,521
121,138
180,603
378,204
769,046
437,830
210 Supplies/office/computers/Non-capital equip 218
$4,000
500
1,600
10,000
400
1,500
10,000
4,500
220 Other supplies, safety equip, ammo
230 Supplies & fuel, chemicals, concession sup
240 Uniforms
312 Postage
$17,500
320 Printing, advertising, newsletter, books
$3,000
200
10,000
1,500
330 Audit, filing fees
$33,325
65,000
6,200
300
340 Electricity, natural gas
345 Telephone, web, cell, radio, security cameras
1,400
520
1,000
1,500
350 Prof. Services/League/911 disp./Kidsport/Eagle
$78,550
3,600
5,500
24,080
6,800
60,000
7,000
362 Maint. services, building, equip,radios,landscaping
6,600
360 Technology services (court)
40,000
370 Dues & Training, meetings, League meeting
22,500
19,000
75,175
6,500
12,000
10,000
10,000
380 Medical services
390 Other Purchased Services
10,000
500 Fixed Charges, Insurance, transfers
592,834
SUBTOTAL PURCHASED SERVICES/SUPPLIES
735,809
24,600
89,200
96,875
31,800
20,300
91,000
74,500
600 DEBT SERVICE
940 CAPITAL OUTLAY
DEPARTMENT TOTAL 2026
$ 735,809 $
416,073
$ 377,722
$ 218,013
$ 212,403
$ 398,504 $
860,046 $
512,330
2025 BUDGET (info Only)
$ 595,631 $
275,596
$ 392,102
$ 206,004
$ 287,894
$ 474,834 $
837,283 $
482,007
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 $
30,940
$ 89,977 $
4,560,837
2,805,536
$ 353,938
$ 9,598
$ 9,925,895
114 Comptime Buyback & severance. Def. Comp.
58,000
28,000
$ 86,000
121 Overtime & Spec. Assign PD
500
145,000
60,000
$ 209,750
153 Health Insurance
4,561
28,673
853,648
487,901
70,795
1,726
$ 1,760,414
155 Retirement
2,559
7,490
586,851
366,412
29,791
800
$ 1,168,291
TOTAL PERSONAL SERVICES
38,060
126,640
6,204,336
3,747,849
454,523
12,123
$ 13,150,350
210 Supplies/office/computers/Non-capital equip 218
16,000
208,930
40,500
5,000
1,500
$ 304,430
220 Other supplies, safety equip, ammo
3,500
36,900
128,335
31,250
$ 199,985
230 Supplies & fuel, chemicals, concession sup
6,800
95,000
31,000
700
$ 133,500
240 Uniforms
1,700
31,500
$ 33,200
312 Postage
300
$ 17,800
320 Printing, advertising, newsletter, books
6,600
1,975
$ 23,275
330 Audit, filing fees
2,500
500
$ 107,825
340 Electricity, natural gas
107,000
$ 107,000
345 Telephone, web, cell, radio, security cameras
2,000
500
32,340
6,500
1,000
200
$ 46,960
350 Prof. Services/League/911 disp./Kidsport/Eagle
9,000
110,160
37,013
32,000
37,000
250
$ 410,953
362 Maint. services, building, equip,radios,landscaping
59,000
90,836
28,800
$ 185,236
360 Technology services (court)
$ 40,000
370 Dues & Training, meetings, League meeting
5,000
71,000
35,000
9,000
3,700
$ 278,875
380 Medical services
7,000
42,000
$ 49,000
390 Other Purchased Services
2,000
$ 12,000
500 Fixed Charges, Insurance, transfers
10,206
4,000
173,774
894,771
659
$ 1,676,244
SUBTOTAL PURCHASED SERVICES/SUPPLIES
52,506
319,260
852,828
1,175,296
55,859
6,450
3,626,283
600 DEBT SERVICE
58,557
$ 58,557
940 CAPITAL OUTLAY
165,254
113,000 -
$
278,254
DEPARTMENT TOTAL 2026 $ 90,566 $
611,155 $
7,170,163 $ 4,981,702 $
510,383 $ 18,573 $
17,113,444
2025 BUDGET (info Only) $ 91,207 $
625,572 $
7,047,650 $ 4,674,794 $
480,225 $ 21,161 $
16,491,960
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 TIF
2311 OLD SCHOOL INDUSTRIAL TIF
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
2886 CD PROJECTS
2866 MORNING STAR PROJECT GRANT
2867 GREEN ACRES PROJECT GRANT
2915 STONEGARDEN GRANT
2916 DRUG ENFORCEMENT GRANT
2917 DUI GRANT
2919 LAW ENE. BLOCK GRANT
2930 EECBG GRANT
2941 PRO HOUSING 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
I
2026 FUND POSITION
Resources
Anticipated
Budgeted
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year
Carry over
$ 4,719,846
$ 16,405,267
$ (17,113,444)
$ 4,011,669
$ 1,362,812
$ 3,328,427
$ (3,988,067)
$ 703,172
$ 5,507,719
$ 2,583,276
$ (6,186,439)
$ 1,904,556
$ 338,847
$ 5,000
$ (312,835)
$ 31,012
$ 1,552,395
$ 3,056,255
$ (3,587,921)
$ 1,020,729
$ 71,758
$ 1,571,600
$ (1,597,285)
$ 46,073
$ 1,749,349
$ 4,503,046
$ (5,333,535)
$ 918,860
$ 79,259
$ 90,062
$ (110,000)
$ 59,321
$ 4,201
$ 4,100
$ (7,000)
$ 1,301
$ 289,265
$ 204,055
$ (85,806)
$ 407,514
$ 15,785
$ 1,574,840
$ (1,588,000)
$ 2,625
$ 4,077,404
$ 1,350,000
$ (1,608,490)
$ 3,818,914
$ 2,973,073
$ 242,500
$ (2,855,000)
$ 360,573
$ 1,209,171
$ 475,700
$ (521,065)
$ 1,163,806
$ 1,278,577
$ 2,661,912
$ (2,463,135)
$ 1,477,354
$ 1,561,912
$ -
$ (1,561,912)
$ -
$ 5,070,293
$ 4,034,153
$ (4,689,535)
$ 4,414,911
$ 1,212,523
$ 681,350
$ (880,457)
$ 1,013,416
$ 143,247
$ -
$ (143,247)
$ -
$ 21,006
$ -
$ -
$ 21,006
$ 520,000
$ 3,315,000
$ (3,835,000)
$ -
$ 114,094
$ 667,032
$ (781,126)
$ -
$ 70,052
$ 34,293
$ (2,844)
$ 101,501
$ 13,073
$ -
$ (13,000)
$ 73
$ 3,993
$ -
$ (3,993)
$ -
$ -
$ 2,071,275
$ (2,071,275)
$
$
$ 750,000
$ (750,000)
$
$
$ 34,000
$ (34,000)
$ -
$ 24,807
$ 148,486
$ (160,293)
$ 13,000
$ -
$ 134,631
$ (134,410)
$ 221
$ 2,461
$ 103,819
$ (97,623)
$ 8,657
$ -
$ 75,940
$ (75,940)
$ -
$ -
$ 1,100,000
$ (1,100,000)
$
$ 29,297
$ 49,449
$ (78,746)
$
$ 1,115
$ -
$ (1,115)
$ -
$ 104,210
$ 484,435
$ (586,435)
$ 2,210
$ 6,294
$ 5,000
$ (5,000)
$ 6,294
$ 22,378
$ 500
$ (22,878)
$ -
$ -
$ 125,594
$ (125,594)
$
$ 57,454
$ 556,395
$ (613,849)
$
$ 3,962
$ -
$ (3,962)
$ -
$ 29,491,786
$ 36,022,125
$ (48,016,812)
$ 17,497,099
1
2026
PAGE 2 - Fund Position
0
Resources
Anticipated
BUDGETED
Estimated
Available
Revenue
Expenditures
Ending Balance/
Beginning Year
Carry over
Debt Service Funds:
SID Revolving Fund
$
79,433
$
2,500
$
(20,000) $
SIDEWALK & CURB WARRANTS
$
1,796
$
38,251
$
(37,868) $
SIDS
$
33,490
$
387,981
$
(358,268) $
WESTSIDE TIF DEBT SERVICE
$
1,059,956
$
3,599,844
$
(2,868,375) $
Total Debt Service funds
$
1,174,675
$
4,028,576
$
(3,284,511) $
Capital Project Funds:
4150 FIRE PUMPER
$
$
1,917,000
$
(1,917,000) $
4290 WALK & CURB
$
$
55,000
$
(55,000) $
4347 MORNING STAR
$
$
1,155,000
$
(1,155,000) $
4348 GREEN ACRES
$
$
428,000
$
(428,000) $
4393 AMERICAN RESCUE PLAN
$
48,473
$
$
(48,473) $
Total Capital Projects
$
48,473
$
3,555,000
$
(3,603,473) $
Enterprise Funds:
5210 WATER *
$
21,716,513
$
47,189,384
$
(53,034,236) $
5211 WATER SYSTEM IMPACT FEES
$
1,268,812
$
410,000
$
(1,154,873) $
5310 SEWER/WWTP *
$
21,516,422
$
26,854,610
$
(35,161,280) $
5311 SEWER SYSTEM IMPACT FEES
$
6,043,422
$
982,500
$
(5,041,283) $
5349 STORM SEWER *
$
7,164,097
$
2,386,328
$
(5,586,020) $
5348 STORM SEWER SYSTEM IMPACT FEE
$
2,307,683
$
192,000
$
(517,000) $
5510 SOLID WASTE *
$
1,661,359
$
3,718,328
$
(3,709,189) $
5720 AMERICAN RESCUE PLAN
$
12,598
$
932,602
$
(945,200) $
Total Enterprise Funds
$
61,690,906
$
82,665,752
$
(105,149,081) $
Internal Service Funds:
6030 INFORMATION TECH. FUND *
$
597,190
$
1,521,909
$
(1,821,271) $
6010 CENTRAL GARAGE *
$
60,025
$
915,525
$
(875,169) $
Total Internal Service Funds
$
657,215
$
2,437,434
$
(2,696,440) $
TOTAL CITY BUDGET
$
97,782,901
$
145,114,154
$
(179,863,761) $
* cash adjusted +$3,570,000 for non -cash line items (depreciation/prepaids)
Component Units
2701 BUSINESS IMPROVEMENT DISTRICT
$
15,103
$
136,800
$
(133,378) $
785 5 TOURISM BID (pass thru fund)
$
$
1,125,000
$
(1,125,000) $
Total with Component units $ (181,122,139)
1
61,933
2,179
63,203
1,791,425
1,918,740
17,021,661
523,939
15,009,752
1,984,639
4,439,405
1,982,683
1,820,498
42,782,577
347,828
100,381
448,209
66,658,294
18,525
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
Step A:
Input in Yellow Cells
(1)
(2)
(3)
Ste p
Determination of Permissive Levy for Group Benefits
Section 15-10-420(9), MCA
FYE June 30, 2026
City of Kalispell
BASE
Fiscal
Year
2000
Budgeting Fori 2026
(4) I Taxable Value less Incremental Taxable Value
of General Fund
Step C:
Calculation of:
(5) BASE Contribution
(6) Increase in Employer Contribution from BASE Year
Step D: Must be deposited into Fund 2372
Line 1: BASE Year = Total
Actual # of
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
Benefits for Eligible Workers
Contribution per
Group Benefits for
lo Empyed on July 1st
Employee
on July 1st
$659,062.00
$395.12
139
$2,512,218.00
$1,350.65
155
Increase from BASE Year
(Decreases will be reported as zero)l
$955.53
16
Fiscal I 2026
Year
2026 I Certified Taxable Valuation
$71,428,471.00
Fiscal
Transition clause per L2009 SB 491, Section 4, has expired. Year
Choice #1 2026
(7) PER sec. 4, Ch 412, L.2009 - (1)(b)
(6)
Increase in
Employer
(5) Contribution
BASE Contribution from BASE Year
$734,925.25 $1,777,292.75
Fund #2372
Permissive Medical Levy
Fund 2372 Permissive Levy
# of Mills Allowed to Levy
(Not Subject to 15-10-420)
24.88
Fund 2372
Total Generated Tax
Value Per Mill Revenue
$71,428.47 $1,777,292.75