You are hereResources / Fiscal Information & Forms / Voted Levy Information

Voted Levy Information

Harold Blattie, Executive Director, Montana Association of Counties

Special Mill Levy Calculation Spreadsheet

Each year, we receive questions about voted levies and how to calculate the financial  impacts on homeowners.

A special levy election to exceed the property tax limitation in 15-10-420, must be conducted in accordance with 15-10-425.  The ballot language must contain the following information:

a. Specific purpose
b. Either
    Specific dollars and approximate mills
    Specific mills and approximate dollars
c. Whether perpetual or the durational limit
d. The impact on a home having a market value of $100,000
e. The impact on a home having a market value of $200,000

Sample ballot language is below.  This is the basic language that meets the statutory requirements.  It states the purpose, the specific mills and approximate dollars and the durational limit as well as the fiscal impacts on homes valued at $100,000 and $200,000.  You may include additional information.

Shall the Big Sky Board of County Commissioners be authorized to levy two (2) mills, being approximately $150,000, for a period of five (5) years to fund courthouse repairs?  The fiscal impact on a home having a market value of $100,000 is estimated to be $5.45 each year of the levy and $10.90 on a home having a market value of $200,000.

_____________ For the additional levy

____________ Against the additional levy

Attached (here and above) is an Excel spreadsheet that will calculate the fiscal impacts.

There are two tabs, one for specific dollars and the other for specific mills.

If a specific dollar amount is used:

In the green highlighted cells enter the specific dollar amount.

In the yellow highlighted cells enter the most-recent certified taxable value.

The spreadsheet should do everything else for you.  There is also a tab with the instructions and sample ballot language.

If a specific number of mills is used:

Enter the specific number of mills to be levied in the red highlighted cells.  It will give you the tax increase for homes with values of $100,000 and $200,000.  In the purple box that shows $50,000, you could enter a home value of your choosing and it will then calculate the impact on a home of that value.

The Excel Spreadsheet Can Also Be Accessed Here


Harold Blattie | | 406-449-4360