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Lincoln County adopts resolution choosing state formula method to recalculate voted mill levies
Summary
The county adopted Resolution 2025-28 to recalculate voter‑approved mill levies using the method in MCA 15‑10‑420 for fiscal 2026 and future years, citing state guidance uncertainty and a September deadline; commissioners said they may revisit the choice when the state formula is published.
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The Lincoln County Board of County Commissioners adopted Resolution 2025‑28 on Aug. 6, 2025, selecting the recalculation method under Montana Code Annotated 15‑10‑420 to compute voted mill levies for fiscal year 2026 and subsequent years.
A commissioner read the resolution aloud and summarized the requirement: recent state legislation (House Bill 231 and Senate Bill 542) requires counties to recalculate voter‑approved levies using one of two statutory methods. County staff and outside advisors recommended consistency across voted levies and advised choosing the MCA 15‑10‑420 method pending the state’s formula guidance. The board discussed uncertainty because the state’s formula sheet was not yet finalized and noted a near‑term deadline for deciding the method.
After discussion, a motion to approve Resolution 2025‑28 was made, seconded and passed. Commissioners said they will review the state formula when it is published and may revisit the board’s selection if necessary.
What happens next: county staff will monitor state guidance on the MCA 15‑10‑420 formula, compute the recalculated levies for affected voter‑approved funds (including several fire districts, park districts, ambulance, library, senior services and search & rescue) and report back to the board if adjustments or rescission are required.

