Requests for Assessment AbatementClity of Kalispell
os! Osficz Box 997 - Kanspell, `, omana 59903-1997 - Telephone t406}758- 77 0 Fix'406)758-775
REPORT TO: Mayor Kennedy and City Council Members
FROM: Amy Robertson, Finance Director
James Patrick, City Manager
SUBJECT: Request for abatement of City Specials
MEETING DATE: April 4, 2005
BACKGROUND: Two requests for relief from City Specials have been received by
the Finance office. Howard Stockwell owns a parcel of property which includes the alley and a
portion of California Street. A map of the property is provided along with a memo from Fred
Zavodney in Public Works with his recommendation. He is requesting a refund for 33 years.
Mr. Stockwell has talked to public works several times over the years, this is his first formal
request to Council that 1 know of.
Mr. Dick Brady is requesting relief from City assessments on his residential lot which has been
determined to be in the flood plain and is unbuildable. Photos will be provided at the work
session of the property — covered by water. The tax bill has $2 in real estate tax and $553 in
specials —see tax notice. This lot is adjacent to the residential lot which he lives on and pays
special assessments on. He is requesting a rebate for 4 years. He first started this process with
the previous city attorney in 2001.
The previous Council's policy is to review these on an individual basis. Past practice -we have
gone back 10 years, however, recent practice has been three years. Both these property owners
are paying assessment on their residences which are adjacent to these properties.
RECOMMENDATION: As directed by Council.
FISCAL EFFECTS: Stockwell approximately $ 133 per year; Brady approximately $553
per year.
Amy H. Robertson
Finance Director
Report compiled: March 31, 2005
es H. Patrick
City Manager
November 10, 2004
To: Amy Robertson, Finance Director
From: Fred Zavodny, Project Manager
Re: Stockwell request for exemption from City Special Assessments
Mr. Toward Stockwell has requested an exemption from city special assessments on a vacant
parcel of land that he owns in the vicinity of Fifth Ave WIC and Colorado Street. It is a small
irregular shaped parcel of land that is too small to build on. Currently the annual city special
assessments amount to $133.32. The property has a city sewer main, a solid waste container site,
an extension of Sixth Alley WN and a portion of Colorado Street on it. Mr. Stockwell feels that
the extent of these public encumbrances are valid justification for an exemption from city special
assessments. The attached map illustrates the relationship of the encumbrances to the property.
Recommendation: I believe that the extent of the public encumbrances on this property justify
an exemption from city special assessments. It may be in the best interest of bath Mr. Stockwell
and the City to enter into negotiations to transfer ownership of this parcel of land to the City. The
City has utilized this property for public purposes for approximately 50 years and has
unquestionably established a prescriptive or implied right of perpetual usage.
RECEIVED
Z-n F, 0 PM ol
KAUSPELL CITY CLERK
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-----------------------------------------------------------------------------------------------
75 0929945 1M STOCKWELL HOWARD A & BETTY
4M 874 5tH AVE NN
50 FND 0000 0000 SE 00 HEADER
RECORD
TRAY FRFT .00 SQFT
KALISPELL
8,172
MT 599013512
50 FND 281 72;8 LIGHTING
3 E 00 KAL LI H ING 50 TRAY 047
50 FND�; 00 KAL STORM SEWER TRAY 047
50 END 9248 7850 SE 00 KAL URBAN FOREST DST TRAY
so END 9249 7850 SE 00 KAL SPEC MAINT
DISTI TRAY
1 TR 8ANAF IN SE4.14
72821
71 22010 CITY/TOWN LOTS
18 123 X 3.3000
4.05
07396607212070000
f Property Mrket Value
Type Of
Taxable Value
e., Estate 123
No Buildings Assessed
4.05
Totals 123
4,05
Breakdown of Consolidated LevK,an d Tax -
100 CONSOLIDATED .066808
300 GENERAL SCHOOLS .100760
.27
.41
200 STATE - UNIVPRqTT7
400 STATE - SCHOOL AID
006000
.040000
02
.3.6
1000 FLAT VAL COM COLLEGE .011140
4300 KCAL CITY ELEM 75 .147310
.05
.60
600 FLATHEAD HIGH SCHOOL
9028 SHERIFF
.077810
.029170
.32
12
9029 COUNTY HEALTH INS .002711
01
9030 NOXIOUS WEEDS
.001833
.01
9052 BOARD OF HEALTH .005000
CITY
.02
9065 KALISPELL MOSQUITO
.000520
.00
9170 KALISPELL .142000
.58
9177 KAL HEALTH INS
.013000
.05
Total Consolidated Levy and Tax (Total
Taxable
Value X .646062)
2.62
Special Taxes or Fees let Installment
204 KAL LIGHTING 50 .000000
12.26
9205 KAL STORM SEWER
.000000
7.452
E
FOREST DST 000000
9248 KAL URBAN FORE
5.52
9249 KAL SPEC MAINT DISTI
.000000
41.27
b3ec3-aj. •rax s or Fees end instai-imenu,
204 KAL LIGHTING 50 .000000
12.26
9205 FAL STORM SEWER
OOOOOD
7.451
9248 KAL URBAN FOREST DST .000000
5�51
9249 KAL SPEC MAINT DISTI
.000000
41.27
Total Special Taxes or Fees. . . . . . .
. . .
12.132
Total Consolidated Tax and Special Taxes
or Fees
. . . . . . . . . . . . .
. . . .
135.94
First installment due 11/30/04 . . .
. .. ..
. .
67.9B
Second installment due 5/31705 . . .
.. .. ..
67.96
--------------------------- ---------------------------------------------
--------------------
------------------------------
135.94 200443098
Dick Brady
1983 Bluestone
Kalispell, MT 59901
Amy Robertson, Finance Director
City of Kalispell
312 1 st Ave East
Kalispell, IVIT 59901
Re: Lot 67-South Meadows
I own a vacant lot in South Meadows Subdivision (Lot 67). The lot was
reclassified by the County Assessor to be non -buildable. The property is in the
flood plan and has been completely underwater for two to the four years that I
have owned the lot,
The City is charging me City Specials at $553.70 per year. Since I cannot build
on the lot and it is in the flood plan I am requesting the City drop the City specials
and that I be refunded the money paid by me since 2001. Glen Meier the former
City Attorney was in the process of doing that in 2001; but never competed the
task. The developer (Dennis Carver) also had an agreement with the City that
the lots would only be taxed after they were developed- Lot 67 can never be
developed and should not be assess City Specials.
I have included documentation and photos for your review.
Sincerely,
r'111
)2>,A,_,C�
PROPERTY SUBJECT TO TAXATION 07/15/2003
ASSESSMENTCODE: 0000975993
FLATHEAD COUNTY SCHOOL DISTRICT: 75
MILL LEVY: 604.835
nge comparison and reflect legislative value mitigation due to valuation phase4n, homesteadjeomstead exemption, and tax rate
fR) identifies the property as having new construction or- destruction. Also, please review the "IMPORTANT INFORMATION"
Return this portion with SECOND INSTALLMENT payment by 05/31/05.
Assessor No. 0975993 Sch. Dist. 75 Tax Bill No. 200444155
Property Description Below
Mailing address as of 09/20/04 Tax
RICHARD J & MARILYN BRADY
1983 BLUESTONE
KALISPELL MT 59901
56425
2004
Real Estate
282.11
Penalty...........
Interest.........
Total............
P R O P E R T Y T A X E S. D U E 6080
2004 REAL ESTATE TAXES
Patty Arnold, Flathead County Treasurer Tax Bill # 200444155
Mailing: 800 S Main St, Kalispell MT 59902 School District 75
Location: 935 1st Ave W, Kalispell MT ��AltsY�er
Phone: (406) 758--5680 Geocode 07396619118010000
Parties with Ownership Interest - AS OF 1/1/04 - SEE REVERSE FOR. ADD`L INFORMATION >>
Owner of Record ...... BRADY, RICHARD J & MARILYN
Address..............1963 BLUE'STONE
KALISPELL MT 59901
Sn Tn Rn Property Description Lot; Block
19 28 21 SOUTH MEADOWS L 64,65,66,67 AMD 67
Type of Property Market Value Taxab value
Real Estate 651 21.48
No Buildings Assessed
------------- Totals 651 651 21.48
SUMMARY OF TAXES, LEVIES & FEES
(Items marked with * are paid in the First Installment only)
COUNTY
068808
1.48
SHERIFF
.029170
.63
COUNTY HEALTH ISMS
.002711
.06
NOXIOUS WEEDS
.001833
.04
BOARD OF HEALTH
.005000
.11
SUB -TOTAL -
Taxes For
County Functions...
.107522
2.32
STATE - UNIVERSITY
.006000
.13
GENERAL SCHOOLS
.100760
2.16
STATE - SCHOOL AID
-040000
.86
FLAT VAL COM COLLEGE
.011140
.24
FLATHEAD HIGH SCHOOL
.077810
1.67
KAL CITY ELEM 75
-147310
3.16
SUB -TOTAL -
Taxes For
Education..........
.383020
8.22
KALISPELL CITY
.142000
3.05
KAL HEALTH INS
.013000
.28
KAL STORM SEWER
77.05
KAL URBAN FOREST DST
55.81
KAL SPEC MAIN'T' DIST1
417.51
SUB -TOTAL -
Taxes For
City Functions.....
.155000
553.70
KALISPELL MOSQUITO
.000520
.01
SUBTOTAL --
Other Taxes
And Fees.........
.000520
.01
Total Mills Levied
646062
Total Taxes
and Pees . . . . .
. . .
. 564.25
First installment due 11/30/04.
. . .
. . . . . . . . . . .
. . .
282.14
Second installment due 5/31/05. .
. .
. . . . . . . .
. . .
. 262.11
One mill in Flathead
County equals
$157165.
Receipt returned only upon
request.