Montana State Legislature

Adequacy of Local Government Revenue Generating Capacity

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7. Adequacy of Local Government Revenue Generating Capacity

A study of the adequacy of local government revenue generating capacity ranked fourth in the committee poll of study topics. The work plan adopted by the committee includes a study plan for this study.

June 9-10, 2016

• Local Government Sources of Revenue -- Megan Moore
• House Bill No. 471, Fiscal Note
• Memo: Entitlement Share Payments and Block Grant Payments Summary -- Emily Klungtvedt, DOR

March 10-11, 2016

• Memo: December information requests -- Harold Blattie, MACo
• Property Tax as a Portion of Local Government Revenue Analysis -- Megan Moore
• Memo: Revenue Impact of Statewide and Local Option Sales Taxes -- Aaron McNay, DOR

November 30 - December 2, 2015

• Memorandum: Local Governments Levying Maximum Authorized Mills -- Megan Moore

September 24-25, 2015

• Background on Limitation on Property Taxes -- Megan Moore
• Montana Property Taxes Since Initiative 105 (1996 Update) -- Douglas J. Young
• Calculating Mills and Taxes -- DOR
• Determination of tax revenue and mill levy limitations example -- Harold Blattie, MACo