Commission adopts tax levy conversions, assesses street and lighting districts and assigns gateway overlay to annexed parcel; roll calls recorded

The Livingston City Commission approved a set of fiscal and land‑use measures during the meeting, taking votes on state‑mandated tax conversions, the city tax levy, district assessments for street maintenance and lighting, and a zoning‑map amendment.

Key actions and outcomes (roll calls recorded): - Resolution 5167 (conversion of voted meals fixed mills to a floating mill method under recent Montana legislation): Approved. Staff and the finance director explained state law changes require the city to convert certain fixed mill levies established by voters to a floating mill system; the conversion uses prior‑year revenue and follows Montana Code Annotated methodology. Commissioners asked for and received an extended explanation of how floating mills differ from fixed mills and how the change affects new construction recognition and inflation adjustments. - Resolution 5168 (fixing the tax levy for fiscal year 2025–26): Approved. Staff said the total number of mills to be levied reported in the packet reflects updated assessed valuations provided by the Department of Revenue and aligns with the budget the commission adopted earlier this summer. - Resolution 5169 (Street Maintenance and Improvements District No. 1 assessment; estimated $1,390,903): Approved. Staff noted the recommended assessment is unchanged from the previous year and additional state infrastructure funds and fund balance are reducing pressure on assessments. - Resolution 5170 (Lighting Maintenance District No. 20 assessment; estimated $61,993): Approved. The assessment amount for maintaining street lights was presented as unchanged for FY2025–26. - Resolution 5171 (modify Lighting District No. 20 to replace street lights and call for a public hearing; estimated $38,000): Approved. Staff corrected a typographical error in the posted agenda — the advertised figure differed from the packet — and confirmed the actual assessment is $38,000. - Resolution 5172 (assign Gateway Overlay zoning district to 38 Loaves Lane, a parcel recently annexed to the city): Approved. The commission applied the Gateway Overlay immediately by resolution consistent with new state law that moved map amendments from ordinance to resolution process; staff noted this change shortens the timeline for map amendments compared with prior ordinance-based practice.

Commissioners and staff spent substantial time on the fiscal items explaining the state law changes to property taxation. City staff explained that under the new state framework the city can recognize inflationary increases up to a higher limit but the state reduced the amount of new construction value the city can immediately recognize for tax revenue; that tradeoff means a fast‑growing jurisdiction might realize less immediate revenue from new construction while existing property revenue is adjusted by the new formula. Staff also reminded residents that property owners must file for a state property tax rebate (opening earlier in August) to secure a lower taxable rate for qualifying owner‑occupied properties.

Motions on the resolutions were made by sitting commissioners and passed by roll call; recorded votes were in the affirmative for the resolutions as presented. Consent agenda items a–j were approved en bloc earlier in the meeting.