Helena finance director outlines 2025/26 city assessments, proposes modest street-assessment increase

Director Sheila Danielson presented the city’s annual assessment overview and told the commission most assessments for tax year 2025 (fiscal year 2026) will have no increases, though the street maintenance assessment includes a proposed roughly 5% increase.

Danielson said the residential solid-waste assessment remains $218.10 per year and covers weekly collection, curbside recycling subsidies and debt service for solid-waste equipment. She said the city’s stormwater assessment uses impervious area to set fees (a base fee of $46.16 for residential parcels up to 2,222 square feet), and the landfill monitoring assessment — recreated by a recent resolution — is intended to fund groundwater monitoring and cap maintenance; Danielson said that district’s annual cost is estimated at about $167,000 for fiscal 2026 and a residential share would be $7.23 per year.

The open lands assessment, the urban forestry assessment (funding maintenance of more than 11,000 trees), energy-efficiency loan assessments (10-year, interest-free loans, $12,000 maximum per parcel currently), snow-removal chargebacks and more were reviewed. Danielson said the urban forestry district’s operating cost for fiscal 2026 is $613,000 and its assessment is $39 per parcel with no proposed increase.

On street maintenance, Danielson said the resolution includes boundary expansions to capture annexations and that recent litigation prompted a process allowing certain commercial parcels to apply for reclassification: commercial parcels that are more than 40% undeveloped may be assessed in part at a vacant-lot rate. She said property owners have until Aug. 15 to request reevaluation for the next tax year. City staff explained that some parcels remain in protest and staff will notify property owners of the application opportunity.

Commissioners pressed staff about why the 5% increase is needed; staff said inflationary pressures, two new street operators planned in fiscal 2026, and a new dust-abatement program (mag chloride for dirt streets) contributed to higher costs. Commissioners also asked whether the Department of Revenue and county tax rolls capture all new Mountain View Meadows properties; Danielson said the city has struggled to obtain complete Department of Revenue uploads and instead uses county and GIS reports to update records, and that she cannot confirm capture of every parcel.

Lighting district accounts were discussed: the city collects assessments and pays for electricity, but most streetlights are owned and maintained by Northwestern Energy; the city owns a handful of nonstandard fixtures placed as part of specific projects.

No formal votes were taken at the administrative meeting; staff will present the separate resolutions of intention and the annual resolutions at upcoming regular commission meetings where each assessment is read separately and is subject to public comment.