A $1.28 million public-safety mill levy for Helena and a $10 million open-space bond for Lewis and Clark County would raise voter-approved local government taxes for Helena city residents by 48.5 percent, an Independent Record analysis shows.

County residents would see a 13 percent increase in voter-approved measures on their property-tax bills next year.

Voter-approved assessments represent only a portion of the taxes paid by property owners to the city and county governments.

The county’s voted levies represent little more than a quarter of the county’s total taxes, and most of the city’s property taxes are levied under Helena’s statutorily regulated tax authority. If city voters approve the public-safety mill levy on the ballot this fall, about one-eighth of city property taxes will be voter-approved.

The newspaper’s analysis didn’t include taxes paid to local elementary and high school districts, or assessments and fees paid by city and county residents for improvement districts or other assessments, such as fee payments for city services like streets and storm sewers.

It instead focused only on city and county taxes approved in the past by voters and proposals on the Nov. 4 ballot.

The proposed increases would be in addition to hikes approved by city voters, who passed a parks-improvement bond last year, and a road levy approved in 2006 for residents who live in the county, outside city limits.

Here’s a breakdown of the existing voter-approved taxes and the two proposals.

Lewis and Clark County

Residents in the county, regardless of whether they live in incorporated cities like Helena and East Helena or in rural areas, pay taxes for several levies that have been approved by voters in recent years, including a public-safety mill levy, a levy for the Lewis and Clark Library, and a fundraising measure for the new exhibition hall and grandstands at the county fairgrounds.

Those levies amount to $107.92 per $100,000 in state-appraised property tax value. County residents who live outside city limits also pay a road-improvement levy approved by voters in 2006, bringing their total voted taxes to $128.22 per $100,000 in property value.

Those property owners would pay an additional $16.77 per $100,000 if voters approve a countywide open-space bond on the Nov. 4 ballot, bringing the county total to $144.99 per $100,000.

City of Helena

Helena residents pay the voted taxes, except the road levy. Additionally, they pay $29.92 per $100,000 for the city’s open-space bond, approved in the 1990s, and the parks-improvement bond approved last year, bringing their voted-on government taxes to $137.84 per $100,000.

The city’s bond issues will eventually sunset after each debt has been repaid. The city does not collect for any voted mill levy.

If the two measures are approved, city residents would pay $50.13 for the public safety mill levy and $16.77 for the county open-space bond, bringing their total to $204.74 per $100,000 in property value.

What’s the effect?

Residents can determine how they’ll be affected by the two ballot proposals by turning to their latest property-tax bill. Find the state Department of Revenue’s appraised market value for the property on the bill and compute the taxes based on the $100,000 comparisons.

In other words, a Helena property valued at $200,000 by the DOR would pay $409.48 annually if the two ballot measures are approved.

Multiples of $10,000 can also be used to figure the impacts of the two proposals. The county now assesses $12.82 per $10,000 in property value for residents outside city limits. Helena residents now pay about $13.78 per $10,000.

If the measures are approved, the county would assess about $14.50 per $10,000 and the city residents would pay about $20.47 per $10,000.

Market values often differ from the state DOR’s values, though the state agency will reappraise properties across Montana early next year.

Reporter Larry Kline: 447-4075 or larry.kline@helenair.com