Assessments

An Overview of City Assessments:

The City of Great Falls has three basic yearly assessments:

The three basic districts and subsequent assessments are established and maintained based on Montana State Law. Assessment resolutions must be passed annually by the City Commission before the assessments can be placed on the property record. Resolutions are prepared and presented to the City Commission in July and August. Public hearings are scheduled at the first presentation and advertised in the Great Falls Tribune. Property owners wishing to speak for or against specific assessments are welcome and encouraged to attend the hearings.

All assessments are based on parcel square footage.

Street Maintenance

Every parcel within the city limits is assessed for street maintenance with a square footage cap of 12,000 for residential properties and 1,000,000 for commercial properties. Every property, including undeveloped parcels, benefits from access provided by public roadways. Street Maintenance includes but is not limited to, sprinkling, graveling, oiling, chip sealing, seal coating, overlaying, treating, general cleaning, sweeping, flushing, snow and ice removal, and leaf and debris removal.

Lighting Districts

Parcels benefiting from street and/or alley lights are assessed for the installation, utility cost and maintenance of the individual districts.

Boulevard Districts

Parcels in the boulevard district are assessed for the cost of maintaining, pruning, spraying and otherwise caring for trees in the district.

An Overview of the Tax Increment Districts

A tax increment district is created as a means for providing funds for community development and redevelopment. Improvements funded by the tax increment district should increase property values and expand the tax base in the district.

A property owner in a tax increment district DOES NOT pay additional taxes. A portion, or increment, of the regular tax amount is paid to the tax increment district and these funds are then channeled back into the district for needed public improvements or payback of debt issued to finance needed improvements.

Great Falls currently has three (3) active Tax Increment Districts - the Urban Renewal Tax Increment District, the Central Montana Agricultural and Technology Park Tax Increment District and the West Bank Urban Renewal Tax Increment District.

The Urban Renewal Tax Increment District encompasses the general area of 10th Avenue South to 10th Avenue North between River Drive and 10th Street and 1st Avenue South to 2nd Avenue North between 10th and 15th Streets.

The Central Montana Agricultural and Technology Park Tax Increment District includes Lots 2 and 4, Block 1 of the International Malting Company LLC Addition.

The West Bank Urban Renewal Tax Increment District is bounded on the west by 3rd Street NW/SW, on the east by the center line of the Missouri River, on the north by a point just north of 14th Avenue NW and on the south by a point just south of 5th Avenue SW.

Contact Information

For more information about City Assessments, call 406-455-8477 during regular business hours.