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Fiscal Information & Forms

Bridge and Road Safety and Accountability Act (BaRSAA)

Eric Bryson, Assistant Director, Montana Association of Counties

House Bill 473 (Revise highway revenue laws, carried by Representative Frank Garner), passed by the 65th Legislature and signed by Governor Bullock on May 3, 2017, provides for a graduated 6 cent increase in the motor fuel tax by fiscal year 2023. Each fiscal year, 35% or $9.8 million of the proceeds (whichever is greater) is allocated to the Montana Department of Transportation (MDT) and the remainder (approximately $21 million by FY 2021) is allocated to local governments through a new a Bridge and Road Safety and Accountability Account (BaRSAA). This guidance document provides a roadmap of the process local governments will follow to obtain these new BaRSAA funds. Click the link below for more information.

Entitlement Share

FY 2019 Payments Spreadsheet | Entitlement Share Origins & Budget Training (Video)

(Budget Training Begins at 8:40:05 & Entitlement Share Origins Begins at 11:06:15)

Click the link below to access a spreadsheet that contains the Entitlement Share Payment amounts as well as the history of how the Entitlement Share began.

PILT Payments & Historical Payments

A spreadsheet with the analysis of the Payment of Lieu of Taxes that were issued by the Bureau of Land Management. Click the "read more" link below to access this spreadsheet and get all the details on this year's PILT.

Voted Levy Information

Each year, we receive questions about voted levies and how to calculate the financial  impacts on homeowners.  Click the link below for more information.

What is CPI?

The Consumer Price Index (CPI) is a measure of the average change in the prices paid by urban consumers for a fixed market basket of goods and services. The CPI is a market basket of things purchased by consumers in nonrural areas.

County Attorney Salaries: Legislative History

The Montana Department of Justice, Montana County Attorney’s Association, and the Montana Association of Counties worked cooperatively on the issue of County Attorney salaries and how services are provided to the state for felony prosecution and abuse and neglect case services and how those services are funded for several years.  House Bill 12 came about as the result of these efforts and the work of the 2005-2006 Law and Justice Legislative Interim Committee.

Supreme Court Details Deputy Sheriff’s Longevity Calculations

Sheriff & Deputy Sheriff Salary Determination Worksheet

The Montana Supreme Court in Close v. Lewis and Clark County 2008 MT 271 (August 5, 2008) detailed the method that must be used by county government in calculating deputy sheriff’s longevity pay. A review of the decision indicates the following steps should be utilized in making pay calculations for the Sheriff, Undersheriff, and  Deputy Sheriffs’.

County Fuel Tax Allocations

The link below contains an Excel file containing the liquid fuel or gas tax payment amounts counties will receive during Fiscal Year 2019 under the tab labeled "Counties - 2019."   The document also contains corresponding pages from FY 2010-FY 2018.  Another tab labeled "History 2004 - 2019" shows the payment amounts since 2004.

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Below is a link to a PDF document that shows the legislative history of the fuel tax statutes for reference.  While it is several years old, it is still accurate.

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The link below contains a PDF document describing what qualifies a road for fuel tax mileage.  Keep in mind that for fuel tax purposes, any road that is open to public travel and has at least a minimal level of maintenance is eligible.  The road miles in each county may, and often does, change from year to year as roads become eligible and ineligible.  It is very important that counties "mark up" the maps that are sent to them each fall, noting any changes.  As miles are added and subtracted, the payment amount to each county changes because the appropriation is fixed.

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The link below is a Power Point slide show that goes into detail about what makes a road "Open to the Public."

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The final link below is to the Montana Department of Transportation (MDT) Fuel Tax Allocation page.  Each year the Montana Department of Transportation (MDT) is required to determine fuel tax allocations distributed to Montana's cities, counties, and consolidated city-county governments set forth in 15-70-101 MCA, as amended.

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Determination of Permissive Levy for Group Benefits

The 2009 Montana Legislature passed Senate Bill 491, a bill to clarify the amount of property taxes that may be permissively levied for group benefits (employee health insurance).  The bill made no policy changes but rather, it placed into statute what has always been the most-widely held understanding and interpretation of that provision in law.