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County staff outlines options for using levy-cap carryforward — one-time project or operating funds

Billings County Commission · July 30, 2026
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Summary

Staff told commissioners the unused 2.72% cap from last year can be carried forward and combined with the 3% statutory cap for a 5.72% allowance; the county may use that capacity for a one-time project or to fund operating expenses, and the carryforward may be held for up to five years.

Staff walked commissioners through calculation options for the levy-cap carryforward and how the county might use it in the coming year.

The staff member explained the mechanics: the unused 2.72% from last year can be combined with the current 3% cap to yield a 5.72% allowance. "So the extra percentage that we didn't use last year is a 2.72%. So it's a total of 5.72%, giving you a max cap allowance of 38,516," the staff member said. She added that the county can carry forward the cap calculation for up to five years and may choose to apply the allowance either to a one-time project or to operations.

Commissioners discussed examples and asked for clearer line-item figures at the next meeting so they can decide whether to apply the carryforward to capital projects or to recurring expenditures.