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Speech before the Kalispell City Council on July 1, 1996
by Donna R. Maddux, Flathead County Superintendent of Schools
Ladies and Gentlemen, I come before you as one who has sat as you are sitting,
weighing the proper use of Tax Increment Funds, or even more basically the use of Tax
Increment Districts. I have listened to the discussion on a local talk radio program and
here tonight. The issues raised here are valid and worthy of your consideration. I applaud
you for your careful deliberations this evening.
For myself, I long ago became comfortable with using the only legitimate
savings account available to public entities. The amount being saved (my term for the
TIF program) from my home property taxis approximately $30.00 per year. That
amount is a small contribution to the betterment of my community. The TIF, also called
Urban Renewal, requires that housing be provided to replace the inferior quality
properties being upgraded. You have done that. Urban renewal requires that tax
generating properties be developed. You have done that.
Tonight, I have come to speak in favor of a proposal which recognizes that part
of the funds generated in the TID are resulting from money origionaly intended for the use
of Flathead County and the local school district. You have before you a proposal which
educates, which serves any interested citizen in this county and which will be a drawing
card for the community of Kalispell. I urge you to support the creation of the Flathead
County Museum using the entire old Central School.
Because of the location of the facility near the Hockaday Center for the Arts and
the Conrad Mansion, there is a natural compliment of purpose. One coming for a
function at any one of the three could schedule the other two. Common advertising would
be encouraged. But most importantly, I want to speak to this issue as an educator.
We are living in a rapidly changing area. Much of the turmoil we have seen
recently in our county is a direct result of colliding value systems. What does it mean to
be a Montanan? How is a child growing up in Flathead County or a family newly arrived
from another state to know what they are a part oV
In my teaching experience I used to make history real to children by asking them
to talk to grandparents, great aunts and uncles, or other respected elder family members
to learn what changes they had seen occur in their lifetimes. I asked them to have their
family historians tell them if all of the changes would count as progress. In more recent
years that became harder and harder as fewer and fewer children in my Kalispell, MT
classrooms had extended family nearby. The classic example I remember was the little
girl who approached me asking, "Mrs. Maddux, my moms boyfriend has a mother in
California. Does that count?" Of course, I said, "Certainly!"; but it broke my heart!
I told my own parents that I know who I am because I know what our family
stands for. Montana's history is MY history! How are our children to know that
Montana's people are folks who overcome adversity unless they see how our forefathers
and mothers survived Montana's unfriendly weather patterns to plant the communities we
call the Flathead Valley? How many know why it want considered good manners to ask
many questions about a mans background? Where did our Montana don't tell me about
yourself, show me attitude come from?
Many people look at the pretty Flathead countryside and aren't aware of the
industries which built this region and which exist today. What exists here today is no
accident; but the result of good stewardship over many years. How are our children,
guests, and new Montanans to know that?
New comers look at us and decry our ethnic similarity. They need to know that
we celebrate our Japanese who left their mark on our land. We honor our Native
Americans many of whom are blonde today; but whose ancestors taught us to walk lightly
on the land. I would imagine that even fewer of us know that the McDonald of Lake
McDonald fame actually spent some time living and working in Japan. Some of the
schoolchildren on the Salish-Kootanei Reservation have studied that connection.
Shouldn't it be mentioned for all to know.
We speak of a building that was formerly a Kalispell School, and a unit of
Flathead Valley Community College. Many free hours have already been donated
accessing its suitability to be the Flathead County Museum Will it be economically
stimulating to the economy of Kalispell? Compared to some sort of cutsey theme park,
or even a series of high rise apartments, probably not! But I will predict that having this
additional stop to compliment the existing Conrad Mansion and the Hockaday Center will
be marginally successful financially; yet makes an invaluable contribution in differentiating
the Flathead Valley from Everywhere Else, USA. Furthermore, it returns a portion of
the TIF funds that really have never belonged to the City of Kalispell at all!
As I understand Urban Renewal, Tax Increment Funds are to be used to
revitalize a decaying part of the community. You have already addressed several factors
of that charge. A last vestige of decay is knowledge and pride in what has made the
Flathead Valley the place we find today. It's not as tangible as the others; but I hope you
will find it equally important! A first class museum utilizing the building known as The
old Central School will go far to do just that! Thank you.
The following discussion represents the relationship of the Taxing Jurisdiction
to 1995 Taxable Value Authority.
1. Flathead High School District #5 represents 62% of the Flathead
County Taxable Value.
$69,235,441 _ $132,871,552 = 52.1%
2. Kalispell Elementary School District #5 represents 25% of the
Flathead County Taxable Value.
$33,994,608 - $132,871,552 = 25.6%
3. Kalispell City represents 15% of the Flathead County Taxable
Value.
$20,224,154 _ $132,871,552 = 15.2%
4. Kalispell "Downtown" TID Incremental Value represents 2.7% of
the Flathead County Taxable Value.
$3,514,011 _ $132,871,552 = 2.7%
5. Whitefish City TID Incremental Value represents 2.2% of the
Flathead County Taxable Value.
$2,949,354 - $132,871,552 = 2.2%
Property Taxes are based on the taxable value of the property multiplied by
the mill levies set by taxing jurisdictions.
Mill levies are set, based on the taxable value of property available to the taxing
jurisdiction and the budget set by the respective taxing jurisdiction.
Taxing Jurisdiction Authority is based on the taxable value of property within its
boundaries, LESS any taxable value subject to legislative discretion by other
taxing jurisdictions.
FLATHEAD
COUNTY
TAXPAYER
POTENTIAL
REDUCTION
%
KALISPELL
CITY
TAXPAYER
County - General Fund
2.7%'
County - General Fund
Sheriff
2.7%'
Sheriff
Noxious Weed
2.7%'
Noxious Weed
Board of Health
2.7%'
Board of Health
State - University
0.0%2
State - University
General Schools
2.7%'
General Schools
State - School Aid
0.0%2
State - School Aid
FVCC
2.7%'
FVCC
Flathead High School
5.1%
Flathead High School
Kalispell Elementary
10.3%
Kalispell Elementary
Kalispell Mosquito
approx. 8%
Kalispell Mosquito
Applicable to City
Taxpayer ONLY
17.4%
Kalispell City - General
Fund
'' Potential Reduction of 4.9% if Whitefish City TO were terminated.
2. Statewide mandatory levy.
A> afiir�:.:.tt«Kai
s::>..:1>:...>>.:.:.::::: ;z could have a 2.7% reduction in
property taxes, from six(6) Countywide mill levies, if the Kalispell "Downtown"
TID did not exist. An Additional 2.2% reduction if the Whitefish City TID did not
exist. Total effect is a potential 4.9% reduction in property taxes.
Taxpayers within the jurisdictional taxing authority of the Flathead
High School District could have a 5.1% reduction in property taxes.
it} Taxpayers within the jurisdictional taxing authority of the Kalispell
Elementary School District could have a 10.3% reduction in property taxes.
in addition to all the above a[s :I"< ``e could also have u
t.o'a 17.4% reduction in property taxes paid to the Kalispell City general fund.
................. .................................... ............................................ ......:..��...rr.....................�.......p.....;:�:.
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OF THE
KALISPELL "DOWNTOWN" TID
Kalispell "Downtown" TID Incremental Value represents 2.7% of Flathead County
Taxable Value. This incremental value is not available to SIX(6) Flathead County
.........................................
Taxing Jurisdictions when setting their respective mill levies.
::.lt`»trot>h€I?±I The Taxpayers within Flathead County
paid' more in overall taxes because of the TID.
$3,514,011 _ $132,871,552 = 2.7%
Kalispell "Downtown" TID Incremental Value represents 5.1% of Flathead High
School District #5 Taxable Value. This incremental value is not available to the
AV Hiah School District when settinq the mill levy. " h € ll " nt h";1' 13
lathead High School District #5 paid
more in overall taxes because of the TID.
$3,514,011 - $69,235,441 = 5.1 %
Kalispell "Downtown" TID Incremental Value represents 10.3% of Kalispell
Elementary School District #5 Taxable Value. This incremental value is not
available to the Elementary School District when setting the mill levy.
hAn'1:. sftGiva[t` a fe t The Taxpayers within Kalis e
entary School District45 paid more ln'overall taxes because of the TID.
$3,514,011 _ $33,994,608 = 10.3%
Kalispell "Downtown" TID Incremental Value represents 1.7.4%_of Kalispell City
Taxable Value. This incremental value is not available to Kalispell City when
setting the mill ley >: ':":: >. otlt±t>€''tJi;1las>a ul$tlll ai<>tc:>:t
Y a p....................
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Taxpayers within Kalispell City paid more in overall taxes because of the TID.
$3,514,011 _ $20,224,154 = 17.4%
TAX INC IC INCREMENT DISTRICT (TID)
TAX INCREMENT FUND (TIF)
Only taxpayers within the TID pay into the TIF. The TID's incremental increase
in Taxable Value since 1979 provides for its source of revenue. This incremental
increase has been lost to many jurisdictional taxing authorities.
The TID's effect on taxing jurisdictions is less Taxable Value available to the
respective taxing jurisdiction, thereby, causing a higher mill levy to be
established for the needed operational funds.
TAXING
1995
JURISDICTION
TAXABLE VALUE
AUTHORITY
Flathead County - General Fund
$132,871,552'
Flathead High School District #5
$69,235,4412
Kalispell Elementary District #5
$33,994,6082
Kalispell City - General Fund
$207224,1542
Kalispell "Downtown" TID
$3,514,0113
Incremental Value
Whitefish City TID Incremental Value
$2,949,3543
Does not include the Kalispell "Downtown" TID or the Whitefish
City TID Taxable Value. If the TID's did not exist, $3,515,011 and
$2,949,354 respectively, would be available to 6 Flathead County
taxing jurisdictions, therefore lowering the respective mill levies.
2. Does not include the Kalispell "Downtown" TID Taxable Value. If
the TID did not exist, $3,516,011 would be available to the two(2)
School Districts and Kalispell City taxing jurisdictions, thereby
lowering their respective mill levies.
3' Is not included in the above Taxable Values, which makes for a
lower tax base for the Taxing Jurisdictions and therefore higher
mill levies.
4' Flathead County Assessor's Office.