Missoula County Fiscal Year 2024 Budget

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The Missoula County commissioners adopted the fiscal year 2024 budget on Sept. 7.

The Missoula County commissioners adopted the fiscal year 2024 budget on Sept. 7.

You can find answers to frequently asked questions in the FAQ widget on the right-hand side.

Expected revenue from property taxes to fund the budget is $70.6 million, a 5.4% increase over last year. The CPI inflation rate over the past 12 months is 5.97%.

The $3.6 million increase in tax revenue mainly covers the increase to the County’s base budget needed to sustain current services and operations. Increases to wages and healthcare costs for the County’s 855 FTEs across 30 departments that provide essential government services accounts for most of the base budget increase.

The tax impacts of the adopted budget will differ depending on where a resident lives within the county. For property within Missoula city limits, residents will pay $251 in total County taxes for every $100,000 in assessed property value, or about $21 a month. For properties outside Missoula city limits, residents will pay $314.96 in total County taxes for every $100,000 in assessed property value, or $26.25 a month. (Please note that those numbers reference the total taxes owed per $100,000, not the increase from last year.)

About 85% of Missoula County’s employees are covered by collective bargaining agreements, and the County negotiates those agreements in good faith each year and also budgets for increases to non-union employees. This includes increasing wages for employees in chronically understaffed departments that provide critical public safety services, such as sheriff's deputies, detention officers and 9-1-1 dispatchers.

In addition to the base budget, the commissioners approved new requests to improve services and operations. The bulk of these are one-time requests that must be paid for with savings from previous fiscal years so they do not impact property tax bills. The commissioners also approved a handful of new requests to fund ongoing improvements, including new staff.

The commissioners received dozens of requests from departments across the County this year, and they declined to fund $1.84 million in new spending. This includes denying ongoing funding for $1.1 million in requests for 13.5 new full-time positions and four promotions. A detailed list of the approved requests is available under the Documents section on the right-hand side of this page.

The commissioners accepted public comment on the budget until the final budget hearing on Sept. 7.

The Missoula County commissioners adopted the fiscal year 2024 budget on Sept. 7.

You can find answers to frequently asked questions in the FAQ widget on the right-hand side.

Expected revenue from property taxes to fund the budget is $70.6 million, a 5.4% increase over last year. The CPI inflation rate over the past 12 months is 5.97%.

The $3.6 million increase in tax revenue mainly covers the increase to the County’s base budget needed to sustain current services and operations. Increases to wages and healthcare costs for the County’s 855 FTEs across 30 departments that provide essential government services accounts for most of the base budget increase.

The tax impacts of the adopted budget will differ depending on where a resident lives within the county. For property within Missoula city limits, residents will pay $251 in total County taxes for every $100,000 in assessed property value, or about $21 a month. For properties outside Missoula city limits, residents will pay $314.96 in total County taxes for every $100,000 in assessed property value, or $26.25 a month. (Please note that those numbers reference the total taxes owed per $100,000, not the increase from last year.)

About 85% of Missoula County’s employees are covered by collective bargaining agreements, and the County negotiates those agreements in good faith each year and also budgets for increases to non-union employees. This includes increasing wages for employees in chronically understaffed departments that provide critical public safety services, such as sheriff's deputies, detention officers and 9-1-1 dispatchers.

In addition to the base budget, the commissioners approved new requests to improve services and operations. The bulk of these are one-time requests that must be paid for with savings from previous fiscal years so they do not impact property tax bills. The commissioners also approved a handful of new requests to fund ongoing improvements, including new staff.

The commissioners received dozens of requests from departments across the County this year, and they declined to fund $1.84 million in new spending. This includes denying ongoing funding for $1.1 million in requests for 13.5 new full-time positions and four promotions. A detailed list of the approved requests is available under the Documents section on the right-hand side of this page.

The commissioners accepted public comment on the budget until the final budget hearing on Sept. 7.

The Missoula County commissioners adopted the fiscal year 2024 budget on Sept. 7.

  • Tax impact of adopted budget

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    The tax impacts of the adopted budget will differ depending on where a resident lives within the county. For property within Missoula city limits, residents will pay $251 in total County taxes for every $100,000 in assessed property value, or about $21 a month. For properties outside Missoula city limits, residents will pay $314.96 in total County taxes for every $100,000 in assessed property value, or $26.25 a month. (Please note that those numbers reference the total taxes owed per $100,000, not the increase from last year.)

    This difference is because property owners are taxed differently depending on where their property is located. All Missoula County property owners, including those who live within the limits of the City of Missoula, pay countywide taxes. In addition to the countywide taxes, property owners outside Missoula city limits pay county-only taxes (rather than city taxes).

    It’s important to note that the state Department of Revenue issued reappraised property values this year, and home values in Missoula County increased by an average of 37%. This, coupled with the continued shift of the tax burden to residential properties, means individual homeowners will likely see a larger increase on their next tax bill due to the increased value of their property.

  • Countywide vs. County-Only Taxes

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    Property owners are taxed differently depending on where their property is in the county.

    • Countywide: all Missoula County property owners, including those who live within Missoula city limits.
    • County-only: in addition to countywide taxes, property owners outside the Missoula city limits pay county-only taxes rather than city taxes.

    What's the reason for this difference? City residents pay for certain department budgets, such as the road department, health department and animal control, through their City of Missoula taxes. County residents pay for these services through their county taxes, but they don't pay city taxes.

    A more accurate, oranges-to-oranges comparison of city resident taxes vs. county resident taxes: for city residents, you would need to take “city taxes + countywide taxes,” and for county residents, take “countywide taxes + county-only taxes."

    For the most comprehensive, specific breakdown of your taxes, go to https://itax.missoulacounty.us/itax/ There, you can enter your info (name and address are sufficient) and it will pull up the tax info for your property.

    Can county governments raise property taxes as much as they want?

    No. Montana law imposes limits on how much property tax revenue local governments can bring in each year. This is often referred to as the “mill cap” and is determined by a formula that limits property tax increases to half the rate of inflation from the previous three years. It is also based on the previous year's tax revenue. Voted levies are not included in this equation. The theory behind this limit is to allow government budgets to keep pace with economic changes while maintaining a base level of services from the previous year.

    Additional limits to county spending include:

    • Debt limit: County governments are unable to issue debt for more than $2 million for any purpose without voter approval.
    • Restrictions on use of funds: The line items on your tax bill show where county tax revenue goes. Much of our tax revenue is restricted. Money that is collected does not all go into one account that can be divided up. Funds must be spent on the purpose they were collected for. For example, money that is designated for the Elections Center or the Public Safety Fund cannot be used for Animal Control or the Fairgrounds.
    • Restrictions on use of voter-approved funds: When voters approve a bond or levy, the money must be spent in line with the ballot language voters approved. For example, the County cannot decide to use open space bond funds for any other service or expense, like housing or public safety.
  • Understanding Your County Property Taxes

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    • Assessed value is estimated by the Montana Department of Revenue. Every two years, the Montana Department of Revenue completes an appraisal of all properties in Montana’s 56 counties. This appraisal sets what the state uses as the market value of your home or property for the calculation of the taxable value.
    • Taxable value is based on laws the Montana Legislature passes. The Montana Department of Revenue calculates each property’s taxable value based on exemptions and limitations in laws enacted by the Montana Legislature. The taxable value for your property is listed on your appraisal notice from the Montana Department of Revenue. All residential homes are taxed at 1.35% of the property’s assessed value.
    • County mill rate is set by Missoula County voters and the county commissioners. Missoula County voters have approved spending measures for County services such as weed management, search and rescue teams and parks and trails. All these items are reflected in the number of mills the County will levy. After more than 100 hours of presentations and deliberations, Missoula County commissioners finalize the county budget and the mills required to support other necessary county services.
  • Your Property Tax Break Down

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    While Missoula County collects taxes for all agencies and jurisdictions in the county, we do not keep all of them. Learn more about the taxes you pay to the County, City, schools and other agencies by viewing a pie chart breakdown for your property at itax.missoulacounty.us.

    Below is a breakdown of property taxes and where they go, based on a real tax bill from a house in Lolo in 2022-2023:




  • Property Reappraisals Explained

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    • The state Department of Revenue (DOR), not Missoula County or the City, calculates residential property appraisals every two years and sends out notices to property owners across the state. Local governments are not involved in this process.

    • 2023 is a reappraisal year. Residents received notices in June with the updated appraised value of their home or property. Click here to see an example of an appraisal notice.

    • This process occurs every two years. For those who have lived here for a long time, that may seem frequent. That’s because it is – until 2015, DOR appraised property every six years.

      • However, this left homeowners vulnerable to market busts, like the 2008 recession. In the early 2010s, Montana homeowners were paying high taxes on houses whose values had dropped significantly.

      • So, the Legislature approved a new two-year reappraisal cycle to protect taxpayers from market volatility. But this pendulum swings the other way with a market boom, like we have seen since mid-2020.

    • The County and City have control over how many mills we levy, with limitations (sometimes referred to as the mill cap). When overall property values in an area increase, so does the value of a mill, which is the unit of measurement local governments use to levy taxes. When a mill is worth more, it means a local government can levy fewer of them to bring in the same amount of revenue.

    • The estimated taxes you see on the DOR notice are based on the number of mills levied last year. Because appraisal values will be much higher this year due to the real estate market and other factors, mill values will also be higher. This means Missoula County and City may be able to levy fewer mills, so the increase to the County and City portion of your taxes will be less than the estimated amount on your DOR notice. See below for a simplified explanation:


    • Missoula County Public Schools operate under a different system that does not use mills; they instead levy to a specific dollar amount. Property values do not affect how much a school district can levy. Additionally, MCPS is a local agency separate from the City and County.

    Frequently Asked Questions

    My assessment isn’t correct, or I do not agree with the assessed value. Who do I contact?

    File an appeal as soon as you receive your notice; do not wait until you get your tax bill in the fall, because by then it’s too late. There are two ways to file an appeal:

    • By submitting a Request for Informal Classification and Appraisal Review (Form AB-26) to DOR online at mtab.mt.gov/appealform.

    • By appealing directly to the local County Tax Appeal Board (CTAB). In Missoula County, you can fill out that application online at mtab.mt.gov/appealform.

    What are the City and County spending tax money on?

    • Taxes fund numerous critical community services, from 9-1-1 and law enforcement to roads and other infrastructure. Visit itax.missoulacounty.us to see a breakdown of how your property taxes are spent.

    • Residents can have a say in how tax dollars are spent by getting involved in the City and County budget process this summer. Again, don’t wait until you get your tax bill in October; by then it’s too late.

    • The County will hold public hearings throughout the budget process in July and August. Check missoulacountyvoice.com this summer for information on how you can get involved. City budget process follows this same timeline. Visit engagemissoula.com for more information.

    • For more information on the County budget, click here. The city’s budget website is ci.missoula.mt.us/109/Budget.

    When will I know how many mills the County and City will levy for 2024?

    The number of mills (also called the millage rate) is determined along with the final budget for fiscal year 2024. Both City and County budgets are finalized by mid-September. Budget hearings are open to the public.

    Read more at missoula.co/reappraisal.

  • Things to keep in mind when commenting on the budget

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    Things to keep in mind when commenting on the budget:

    • If you want to see fewer increases to property taxes, or if you want more funds put toward a different service, what current Missoula County services could you live without and would like to see cut? Be specific. See the list below for examples of services Missoula County provides.
    • Are there services Missoula County provides that you think could be funded another way other than through property taxes? Again, be specific. What funding source do you know of that can fund this service?
    • What are your top values and priorities that you would like to see the County focus more on? (i.e., health, safety, accessibility, sustainability, etc.)

    Here are just a few examples of services and programs Missoula County provides:

    Answering 9-1-1 calls Permitting buildings, wells and septic systems
    Plowing roads and filling potholes Cleaning up hazardous spills
    Running elections Providing home visits and assistance to families with newborns
    Reviewing proposals for housing developments Responding to wildfires, floods and other incidents
    Serving as law enforcement and detention officers Securing grant funding for County services
    Staffing the library Ensuring equitable access to government services
    Rescuing and sheltering stray pets Issuing marriage licenses, birth certificates and other records
    Responding to public health emergencies Planning and hosting the Western Montana Fair
    Prosecuting crimes Planning for smart growth and land use
    Inspecting restaurants to make sure they're clean and safe Responding to infectious disease outbreaks
    Providing free and low-cost immunizations Working to reduce community carbon emissions
    Processing vehicle registrations and titles Managing parks, trails and open lands
    Checking watercraft for aquatic invasive species Supporting the Temporary Safe Outdoor Space and other homelessness programs
    Providing help for people navigating the justice system Hosting historic artifacts and teaching history at the Historical Museum at Fort Missoula