TY23 TV Value of 2 Mill Emergency Levy

The attached sheets shows the current millage for each political subdivision.  There are some important notes regarding the use of 2-mill emergency levy:

A. The Governor may authorize State disaster assistance when:

  • The emergency or disaster justifies the expenditure and
  • The political subdivision is declared an emergency or disaster area by the Governor

B. The emergency or disaster must:

  • Result in damage to the works, buildings or property of the State or any political subdivision thereof or
  • Menace the health, welfare, safety, lives or property of any considerable number of persons in any political subdivision of the State

C. Each political subdivision must demonstrate that:

  •  It has exhausted all available emergency levies (i.e., the two mill emergency levy, Section 10-3-405, MCA) Tribal Nations are exempt from 2 Mil levy
  • The emergency or disaster is beyond the financial capability of the political subdivision and no appropriation in the affected fund is available in sufficient amount to meet the needs of the emergency or disaster.  The financial resources available to the political subdivision shall include the maximum permissive levy for the fund or account financing the governmental function that is obligated to respond (e.g., road damage - road fund, bridge damage - bridge fund, etc.), and have expended their 2-mill levy and any balance remaining in the emergency fund. (10-3-405 MCA). 

Relevant Montana Code Annotated:

10-3-405 Levying emergency tax -- disposition of surplus.
(1) The governing body of the city or town or the governing body of the county, or both, shall estimate expenditures and levy an emergency millage to cover the expenditures. The millage levied by the governing body of the city or town shall not exceed 2 mills on the municipality's taxable valuation. The millage levied by the governing body of the county shall not exceed 2 mills on the taxable valuation of the county outside the municipalities.
(2) No expenditure of revenue received from the millage shall be made without approval of the appropriate levying body.
(3) An additional levy or levies may be made by the appropriate levying body, providing that the sum of the levies for emergencies as set forth in this section shall not exceed 2 mills in any one year.
(4) All levies under this section may be passed only by a unanimous vote of the appropriate body.
(5) Funds levied for an emergency and remaining when no further expenditures are necessary shall remain in a separate emergency fund.