County Budget
The Missoula County Board of Commissioners adopts the budget in September each year for the following fiscal year. Fiscal years run from July 1 to June 30. The budget includes salaries for staff, department operations, capital projects like building renovations and improvements, material costs like asphalt for the road department and more.
The Budget Book features department descriptions and staffing, specific funds and more. You can even compare expenditures and revenues to previous years. No more flipping through massive documents – the Budget Book is fully interactive with graphs, tables and charts.
Visit Missoula County Voice to learn more about the budget process.
The Budget and Your Taxes
There are many variables that factor into how property taxes are calculated. Here is an introduction to terms used in this process, and which agency sets these values:
The assessed value of your home 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. This is often lower than the public market value, or what you could sell a home for. Click here to learn more.
The taxable value of your home is based on laws the Montana Legislature passes. The DOR 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.
The 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 can levy. After over 100 hours of presentations and deliberations, Missoula County commissioners finalize the County budget and the mills required to support other necessary County services.
Countywide vs. County Only Taxes
Based on the location of your property, you will pay property taxes to support local school districts, special districts and City of Missoula taxes. A total tax bill calculation, listed on your tax bill, includes all taxing jurisdictions and amounts each district assesses.
Missoula County levies two types of taxes based on where the property is located:
- COUNTYWIDE: All Missoula County property owners, including those who live within the limits of the City of Missoula.
- COUNTY-ONLY: In addition to the countywide taxes, property owners outside Missoula city limits pay county-only taxes rather than city taxes.
Examples are below:
Animal Services
receives a portion of their funding from county-only taxes. Only residents outside Missoula city limits see this on their tax bills; city residents pay towards this service through the City's general fund.
Road Division of Public Works
is funded by county-only taxes. The County road division is responsible for maintenance activities on more than 475 miles of road.
Sheriff's Office, the Missoula Detention Facility, and District Courts
These departments are funded by countywide taxes.