1. Maycumber Request for Assessment ReliefCity of Kalispell
Post Office Box 1997 - Kalispell, Montana 59903-1997 - Telephone (406)758-7700 Fax(406)758-7758
REPORT TO: Mayor Boharski and City Council Members
FROM: Amy Robertson, Finance Director
Chris Kukulski, City Manager
SUBJECT: Request for abatement of City Specials for Street Maintenance and
Storm Sewer in excess of the standard City residential lot.
MEETING DATE: November 26, 2001
BACKGROUND: Mrs. Maycumber has submitted a request for relief from City
Specials for her property -see attached map. This property is in the City limits and was assessed
for Street Maintenance, Storm sewer and Urban Forestry. This property is a gravel pit. Since we
have no exemptions and Council's policy is to review requests on an individual case basis, this
request this being forwarded to you.
For your information, this property was not assessed in prior years - in error. That is the reason
for the increase. In reviewing the tax bills, there are two other parcels owned by Mrs.
Maycumber that were also not assessed - including this year. They will be assessed next year.
Copies are attached. Both of those properties should be assessed. Mrs. Maycumber makes
reference to the Carlene Peters' property. Council gave a reduction in the assessments to the
Peters because the property was a large acreage with a single residence. They were required to
pay assessments on 10,000 sq. ft. That property has since been subdivided. One other property
has also received similar relief, the Wallner property on Meridian.
RECOMMENDATION: At Council's discretion.
FISCAL EFFECTS: Assessments include $125.84 Urban Forestry, $256.16 Storm Sewer,
$1,025.40 Special Street Maint.
Amy H. Robertson Chris A. Kukulski
Finance Director City Manager
Report compiled: November 19, 2001
Attachments: Mrs. Maycumber's letter, maps and 3 tax notices.
.r.
RECEIVED
mt leilu 14 Pifi 4 31
KALISPELL CITY CLERK
November 7, 2001
Kalispell City Council
Kalispell, MT 59901
Re: City Property Tax Adjustment Request For 2001 Taxes
(1) Tr 5 ABA & ABAA in Lot 13 Assessor's Number 058602
(2) Tr 5, ABB in Lot 13 (40 foot easement) Assessor's Number 0568650
Dear Mayor, City Manager & Council Members:
I feel that this years' property taxes need to be re-evaluated. There is an increase in my
city taxes of $1597.62 over last year. The property having the greatest increase is 5ABA
& ABAA in Lot 13, however they all increased.
The property that I wish you to focus on primarily (5ABA& ABAA) used to be a County
gravel pit and required an extensive reclamation effort for several years. The historical
reasons for reclamation were:
➢ To prevent further soil erosion to bordering properties
➢ To protect the City of Kalispell's main well water supply.
➢ To increase the value of properties in the neighborhood.
➢ Promote local traffic safety patterns by eliminating the cliff that existed
next to Grandview Dr.
➢ Make the property viable for future development that will bring in new tax
revenues for the City of Kalispell.
This reclamation project has not yet been completed and is still classified as "non -
buildable." However, soon within a couple more years this classification will inevitably
change.
PROPERTIES
ASSESSOR
2000
2001
NUMBER
Tr 5, ABB in Lot
0568650
5894.46
$1069.40
13 40' easement
Tr 5 ABA &ABAA
0568602
$55.17
$1473.89
in Lot 13
Tr 5 ABB in Lot
o siP g65o
$65.39
$67.35
13
City of Kalispell
Subtotal
$1015.02
$2612.64
Evergreen(Home)
$1064 2
$1124.91
Grand Total City
$2079.�#
$3735.55
& County Taxes
a- 9355�s� e;t1�a
Ill.V far b
The building on Tr ABB in Lot 13 (40 ft easement) is not livable or rentable as it needs
new roof, pipes are broke, furnace inoperable, and ceiling and walls are not completed.
In the past, the council granted a similar tax adjustment to one of my neighbors, Carlene
Peters at 340 Grandview Dr. I would like to be considered for one also.
The following were added to the 2001 tax bill on Tr 5 ABA & ABAA
➢ Kalispell Urban Forest District $125.84:
➢ Kalispell Storm Sewer 256.16
➢ Kalispell Special Maint. Dist. 1025.40
In summary, I want you to also notice that the taxes I pay for the non -buildable lot is
higher than my home residence in Evergreen. Hopefully you will grant my tax adjustment
request.
Sincerely,
Eileen G. Maycumber
2217 Hwy. 2 East
Kalispell, MT 59901
(406) 752-055# a -7 f1
fm
Tax Profile For Eileen Maycumber 2000 and 2001
For 3 lots in the Lot 13 Area Of Kalispell, MT
Properties 2000 2001
Tr 5 ABB in Lot 13 (40' Easement) $ 894.46 $1,069.40
Tr 5 ABA BABAA in Lot 13 $ 55.17 $1,473.89
Tr 5 ABH In Lot 13 $ 65.39 $ 69.35
City of Kalispell (Subtotal) $1,015.02 $ 2,612.64
Evergreen (Home) $1,064.02 $1,124.91
Grand Total (City & County) $ 2,079.04 $ 3,737.56
City Of Kalispell Property Taxes, Eileen
Maycumber
3000
2500
2000
Tax 1500
Amount 1000
500
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Return this portion with FIRST INSTALLMENT payment by 11/30/01. 147389
Tax Bill No. 200139438 Sch. Dist. 75 Assessor No. 0568602 2001
Property Description Below Real Estate
Mailing address as of 09/13/01 Tax 736.95
Penalty...........
Interest..........
EILEEN G MAYCUMBER Total .............
2217 HWY 2E
KALISPELL MT 59901
____________________________----______________________________
Return this portion with SECOND INSTALLMENT payment by OS/31/02. 147389
Tax Bill No. 200139438 Bob. Dist. 75 Assessor No. 0568602 2001
Property Description Below Real Estate
Mailing address as of 09/13/01 Tax 736.94
EILEEN G MAYCUMBER
2217 HWY 2E
KALISPELL MT 59901
Penalty...........
Interest..........
Total .............
/86 V�(0 (/:7( ft•
---------------------------------------------6_20-u-pe / I+/
P R O P
E R T Y T A X E S D U E
39438
2001
REAL ESTATE TAXES
Flathead County
Tax Bill
q
200139438
PATTY ARNOLD, TREASURER
School
District
75
800 South Main Street,
Kalispell,
MT 59901-5400 Assessor
Number
0568602
Phone (406) 756-5680
Geocode
07396606307030000
Parties with Ownership
Interest -
AS OF 1/1/01
Owner of Record......
MAYCUMBER,
EILEEN G
Address ..............
2217 HWY 2E
KALISPELL MT 59901
Sm. Tn Rn Property Description
Lot
Block
6 28 21 TR SABA & 5ABAA
IN LOT 13
Type of Property
Market
Value Taxable Value
Real Estate
3,103 109.93
No Buildings Assessed
Totals
31103 109.93
_ _ _ _ _ _ _ _ _ _ _
_ _ _ _ _ _
SUMMARY
_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
OF TAXES, LEVIES & FEES
_ _ _ _
_ _ _ _ _ _
(items marked
with *
are paid in the First Installment only)
COUNTY .064676
7.10 NOXIOUS WEED .001710
.19
SHERIFF .023163
2.55 BOARD OF HEALTH .004652
.51
SUB -TOTAL -
Taxes For County Functions... .094201
10.35
STATE - UNIVERSITY .006000
.66 GENERAL SCHOOLS .094680
10.43
STATE - SCHOOL AID .040000
4.40 FLAT VAL COM COLLEGE .012030
1.32
FLATHEAD HIGH SCHOOL .078040
8.58 KAL CITY ELEM 75 .149840
16.47
SUB -TOTAL -
Taxes For Education.......... .380790
41.86
KALISPELL CITY .129420
14.23 KAL STORM SEWER
256.16
KAL URBAN FOREST DST
125.84 KAL SPEC MAINT DIST1
1025.40
SUB -TOTAL -
Taxes For City Functions..... .129420
1421.63
KALISPELL MOSQUITO .000424
.05
SUB -TOTAL -.
Other Taxes And Fees......... .000424
.05
(Total Mills Levied .604835)
Total Taxes and Fees . . . . . . . . . . . . . . . . . . . . . . . . . 1473.89
First installment due 11/30/01. . . . . . . . . . . . . . . . . . . . . 736.95
Second installment due 5/31/02. . . . . . . . . . . . . . . . . . . . . 736.94
One mill in Flathead County equals $133585. Receipt returned only upon request.
Interest at 5/6 of 1% per month plus 2% penalty must accompany payment of
delinquent taxes. Delinquent amount due can only be verified by contacting
the Treasurer's Office PRIOR to payment.
Return this portion with FIRST INSTALLMENT payment by 11/30/01.
Tax Bill No. 200139439 Sch. Dist. 75 Assessor No. 0568650
Property Description Below
Mailing address as of 09/13/oi
EILEEN G MAYCUMBER
2217 HWY 2E
KALISPELL MT 59901
106940
2001
Real Estate
Tax 534.70
Penalty...........
Interest..........
Total .............
-------------------------------------------------------------------------------------
Return this portion with SECOND INSTALLMENT payment by 05/31/02. 106940
Tax Bill No. 200139439 Sch. Dist. 75 Assessor No. 0568650 2001
Property Description Below Real Estate
Mailing address as of 09/13/01 Tax 534.70
EILEEN G MAYCUMBER
2217 HWY 2E
KALISPELL MT 59901
Penalty...........
Interest..........
Total .............
-------------------------------------------------------------------------------------
P R O P E R T Y T A X E S D U E 39439
2001 REAL ESTATE TAXES
Flathead County Tax Bill # 200139439
PATTY ARNOLD, TREASURER School District 75
800 South Main Street, Kalispell, MT 59901-5400 Assessor Number 0568650
Phone (406) 758-5680 Geocode 07396606307050000
Parties with Ownership Interest - AS OF 1/1/01
Owner of Record...... MAYCUMBER, EILEEN G
Address .............. 2217 HWY 2E
KALISPELL MT 59901
Sn Tn Rn Property Description Lot Block
6 28 21 TR 5ABB IN L 13 WITH 40' RD EASEMENT
Type of Property
Market
Value Taxable Value
keal Estate
39,858 1,412.16
Buildings
10,046 355.92
Totals
-------------
----------------
49,904 1,768.08
- - - - - - - - - -
- - - - - - - - - - - - - - - - - - - - - - - - - - - -
SUMMARY OF TAXES, LEVIES & FEES
- - -
- -
(Items marked with *
are paid in the First Installment only)
COUNTY
.064676
114.35 NOXIOUS WEED .001710
3.02
SHERIFF
.023163
40.95 BOARD OF HEALTH .004652
8.23
SUB' -TOTAL -
Taxes For County Functions... .094201
166.55
STATE - UNIVERSITY
.006000
10.61 GENERAL SCHOOLS .094880
167.76
STATE - SCHOOL AID
.040000
70.72 FLAT VAL COM COLLEGE .012030
21.27
FLATHEAD HIGH SCHOOL
.078040
137.98 KAL CITY ELEM 75 .149840
264.93
SUB -TOTAL -
Taxes For Education.......... .380790
673.27
KALISPELL CITY
.129420
228.83
SUB -TOTAL -
Taxes For City Functions..... .129420
22B.83
?4,51
161, �LISPELL MOSQUITO
``^^^^���r
.000424
.75
SUB -TOTAL -
Other Taxes And Fees......... .000424
.75
�8 7 > o
sf�-eata
(Total Mills Levied
.604835)
�II�JJ f
Total Taxes and Fees
. . . . . . .
. . . . . . . . . . . . . . . . . .
------------
1069.40
First installment due
1/30
15/311/02
Second installment due
. .
. . . . . . . . . . . . . . . . . . .
534.70
One mill in Flathead
County equals
$133585. Receipt returned only upon request.
Interest at 5/6
of 1% per month
plus 2$ penalty must accompany payment
of
delinquent taxes. Delinquent
amount due can only be verified by contacting
the Treasurer's
Office PRIOR
to payment.
Return this portion with FIRST INSTALLMENT payment by 11/30/01.
Tax Bill No. 200139437 Sch. Dist. 75 Assessor No. 05685SO
Property Description Below
Mailing address as of 09/13/01
EILEEN G MAYCUMBER
2217 HWY 2E
KALISPELL MT 59901
6735
2001
Real Estate
Tax 33.68
Penalty...........
Interest..........
Total .............
_____________________________________________________________________________________
Return this portion with SECOND INSTALLMENT payment by 05/31/02. 6735
Tax Bill No. 200139437 Sch. Dist. 75 Assessor No. 0568550 2001
Property Description Below Real Estate
Mailing address as of 09/13/01 Tax 33.67
EILEEN G MAYCUMBER
2217 HWY 2E
KALISPELL MT 59901
Penalty...........
Interest..........
Total .............
_____________________________________________________________________________________
P R O P
E R T Y T A X E S D U
E
39437
2001
REAL ESTATE TAXES
Flathead County
Tax Bill #
200139437
PATTY ARNOLD, TREASURER
School District
75
800 South Main Street,
Kalispell,
MT 59901-5400
Assessor Number
0568550
Phone (406) 756-5680
Geocode 07396606307090000
Parties with Ownership
Interest -
AS OF 1/l/01
Owner of Record......
MAYCUMBER,
EILEEN G
Address ..............
2217 HWY 2E
KALISPELL MT
59901
Sn Tn Rn Property Description
Lot
Block
6 28 21 TR SABH IN L
13
Type of Property
Market
Value Taxable Value
Real Estate
3,143 111.35
No Buildings Assessed
Totals
3,143 111.35
_ _ _ _ _ _ _ _ _ _ _
_ _ _ _ _ _
SUMMARY
_ _ _ _ _ _ _ _ _ _ _ _ _
OF TAXES, LEVIES & FEES
_ _ _ _ _ _ _
_ _ _ _
_ _
(Items marked
with *
are paid in the First Installment
only)
COUNTY .064676
7.21 NOXIOUS WEED
.001710
.19
SHERIFF .023163
2.58 BOARD OF HEALTH
.004652
.52
SUB -TOTAL -
Taxes For County Functions...
.094201
10.50
STATE - UNIVERSITY .006000
.67 GENERAL SCHOOLS
.094880
10.56
STATE - SCHOOL AID .040000
4.45 FLAT VAL CON COLLEGE
.012030
1.34
FLATHEAD HIGH SCHOOL .078040
8.69 KAL CITY ELEM 75
.149840
16.68
SUB -TOTAL -
Taxes For Education..........
.380790
42.39
KALISPELL CITY .129420
14.41
SUB -TOTAL -
Taxes For City Functions.....
.129420
14.41
yyyy KALISPELL MOSQUITO .000424
.05
/
SUB -TOTAL -
Other Taxes And Fees.........
.000424
.05
g d
(Total Mills Levied .604835)
3�(
�I
31Of�
Total Taxes and Fees .
. . . . .
. . . . . . . . . . . . .
. . . . . . .
67.35
___
-
Bo
First installment due
11/30/01.
. . . . . . . . . . . . .
. . . . . . .
33.68
Second installment due 5/31/02. . . . . . . . . . . . . . . . . . . . . 33.67
One mill in Flathead County equals $133585. Receipt returned only upon request.
Interest at 5/6 of 1% per month plus 2$' penalty must accompany payment of
delinquent taxes. Delinquent amount due can only be verified by contacting
the Treasurer's Office PRIOR to payment.