MONTANA SUPREME COURT ORDER 23-0635

2023 SUPPLEMENTAL/CORRECTED REAL PROPERTY TAX STATEMENT

 

The Liberty County Commissioners attempted to reduce local property taxes by levying 77.9 mills the Department of Revenue calculated as necessary to satisfy the State School Equalization Levy statutory requirement.  The Montana Supreme Court determined the Department of Revenue has the authority to direct counties to levy above the current mill levy calculation limitation each year, if reserved mills are determined to be available.  Liberty County is now required to levy the maximum 95 mills instead of the 77.9 mills calculated by the Department of Revenue.  The additional 17.1 mills are billed on the second half tax payment; and broken down as follows: 7.1 mills for State Equalization Aid, 6.0 mills for County Elementary Equalization and 4.0 mills for High School Equalization.

 

If you paid your 2023 taxes in full, you will receive an additional 2023 tax bill to collect the additional mills as directed by the Department of Revenue.

 

If you paid the first half of the 2023 taxes, the additional mills are included in the second half payment.  This is why the amount due is different from the original tax bill sent in November 2023.  Use the new bill to pay the second half of the 2023 taxes that are due May 31, 2024.

 

If the first half of your 2023 taxes are DELINQUENT, the amount shown on the supplemental bill does NOT reflect the penalty and interest, and is stamped as so.  Please call the Treasurer’s Office at 406-759-5455 for the updated amount due for both halves.  Use the new bill to pay the second half of the 2023 taxes that are due May 31, 2024.