Newly elected assessor describes certification delays, CPACE and local role in tax administration

Butte — Newly elected Butte‑Silver Bow Assessor Tim Cassidy told the Study Commission on May 19 that state changes are delaying the real‑property certification process this year and that the assessor’s office continues to perform many local tax‑administration functions that affect bills and special assessments.

Cassidy, who said he has been on the job about four months, described routine duties including certifying values and levy districts, transferring assessed values to the county billing system and working with special assessment districts. He told the commission that personal property and mobile‑home downloads were completed in mid‑May but that the real‑property download is likely to be delayed because of legislation signed in mid‑May. "I got a memo today that, I think that is gonna be delayed because of Senate Bill 542 and House Bill 231 being signed into law on May 13," Cassidy said.

Why it matters: Certification timing affects tax bills, levy calculations and budget planning for schools and special districts. Cassidy said the Department of Revenue may make post‑certification adjustments that local governments need to track.

Other points Cassidy raised: - CPACE and TBID: He described two ongoing commercial financing/assessment programs — CPACE (commercial property assessed capital enhancement) and the Tourist Business Improvement District charge on hotel rooms — and said staff ensures those obligations are placed on property tax rolls. - Special districts and SIDs: Cassidy said the assessor’s office coordinates with the SID (special improvement district) staff on adding or adjusting assessments for services such as landfill, stormwater, garbage, street maintenance, lighting and fire hydrants. - Public service and outreach: Cassidy said the assessor’s office handles many customer inquiries in person and by phone and will likely field many questions about new rebate programs created by recent legislation.

Cassidy provided compensation information: "So I am the staff, and it's me, myself, and I. I make $90,260 annually," he said. He told commissioners that a deputy assessor position is permitted by charter but not currently filled.

What the commission did: Commissioners asked about communications with the Department of Revenue and about whether the assessor’s local office should continue. Cassidy said the presence of a local assessor provides an option for local review and accountability and noted he sometimes helps assessors in other counties with technical questions.

Ending: Cassidy said he will continue to monitor Department of Revenue guidance on certification, distribute updated values to local governments and prepare to answer public questions when revised assessment and rebate materials are published.