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02-06-17 CC Mtg - A5. Legislative Update - SUPPLEMENTAL MATERIALS
a LOCAL OPTION INFRASTRUCTURE AND PROPERTY TAX RELIEF ACT s The Local Option Infrastructure and Property Tax Relief Act provides local citizens the opportunity to provide local governments the essential tools to address critical infrastructure needs and property tax relief. The Act allows local voters to establish: s } • a maximum tax of 4% on narrowly defined luxury items to capture impacts from tourism. • the requirement that the luxury tax automatically terminate after a term established by local voters. • a tax relief rebate for class 4 property owners using at least 10% of the revenue generated from the luxury tax. • the requirement that remaining revenue be expended on water, wastewater, storm water, road, and bridge projects within the taxing jurisdiction. > Since the Act provides a clear definition of"critical infrastructure"as well as a specific list of taxable luxury items and exempted goods and services,local voters can be certain that their taxes and the "user fees" collected from visitors will be directed towards infrastructure that is the foundation for safe and healthy communities and a vibrant economy, and long overdue property tax relief. What are the critical infrastructure needs at the local level? Montana taxpayers are facing increasing burdens every day to maintain existing infrastructure, upgrade aging systems, and accommodate new growth. Studies conducted over the past several years have all identified a profound and growing infrastructure deficit in our most critical systems. Waterl Wastewater., In 2011, the Montana Department of Environmental Quality identified an immediate need of$855 million for water systems. Roads and Bridges: i Because of inadequate funding, 46% of major urban roads and highways in Montana have pavement surfaces that are in in poor or mediocre condition, including both local- and state- maintained roads and highways. A 2008 comprehensive evaluation by 85% of the counties in Montana reported 40% of the nearly 40,000 miles of gravel roads were in poor or failed condition. It also found that 25% of the asphalt/chip sealed roads were reported to be in poor or failed condition. Montana communities are asking for local tools to address these and other pressing infrastructure needs, and are looking for opportunities to capture revenues from visitors who impact infrastructure but pay no user fees. Who supports the Local Option Infrastructure and Property Tax Relief Act? The Act was developed in collaboration with the Montana Infrastructure Coalition, a bipartisan organization of over 100 public and private entities involved in the design, construction, operation, and maintenance of critical infrastructure in Montana. Members include: Board of Directors: Associate Members(cont'd): American Council of Engineering Companies of Forterra Pipe&Precast Montana General Distributing Montana AFL-CIO Great Falls Development Authority Montana Association of Oil,Gas,&Coal Counties Great West Engineering Montana Chamber of Commerce Hardrives Construction, Inc. Montana Contractors Association HDR Montana Economic Developers Association Highway Z Association Montana League of Cities and Towns Interstate Engineering Voting Members: Kalispell Chamber of Commerce American Institute of Architects Kalispell Regional Healthcare American Society of Civil Engineers-MT Section KLJ Butte-Silver Bow MACo Central Plumbing&Heating McKinstry Century Construction Missoula Chamber of Commerce City of Billings Missoula Economic Partnership City of Bozeman Montana Lodging and Hospitality Association City of Glendive Montana Association of REALTORS@ City of Helena Montana Bankers Association City of Kalispell Montana Business Assistance Connection City of Laurel Montana Credit Union Network City of Wolf Point Montana Farm Bureau Dawson County Montana Housing Coalition Dick Anderson Construction Montana Lines, Inc. Fallon County Montana Motor Carriers Association Helena Sand&Gravel Montana Petroleum Association Knife River Montana Petroleum Marketers&Convenience Store MDU Resources Group Association Prince Inc. Montana Telecommunications Association Richland County Morrison Maierle Schellinger Construction NorthWestern Energy Sime Construction Peaks to Plains Design Swank Enterprises R&R Taylor Construction United Materials of Great Falls Robert Peccia and Associates Associate Members: Sanderson Stewart Ash Grove Cement Company Sletten Construction Bear Paw Development Snowy Mountain Development Corp Big Sky Chamber of Commerce Southeastern Montana Development Corporation Big Sky Economic Development Corporation Stahly Engineers and Associates Billings Chamber of Commerce STIFEL Bobcat of Big Sky Inc. Sweetgrass Development Bozeman Area Chamber of Commerce Tarlow and Stonecipher,PLLC City of Colstrip Tom Roe&Sons Construction City of Great Falls, City Manager Treasure State Resource Association City of Missoula (CAO) Valley Sand&Gravel City of Shelby Westate Machinery City of Sidney WGM Group DOWL Engineering Z&Z Asphalt Eastern Plains Economic Development Corp on 22oc0 rI g = ram \ \ (D � � 2) -4 27 \ � \ a0 C \ ƒ- \ H c o n_ ƒ/ \ ( ƒ i § \ > G o § \ \ g 2 m m ] e e = c < ° 2 E m ? s/ e \ E\ /� ® / w x m (n \ \ o E \ / § & § - 0 / f / � § / ) \ Po < 0 ƒ $ < A < � / cu / N ƒ / )ƒ k ) / ) _ ƒ ƒ 169 ?ƒ CD / @ G @ ° \ _ / C \ g 5 5 5 = ¢ X 0 © 0 k /e ± m § / § m �9P / ƒ ƒ ? e o \ / \ » / 7 / = o o a w a ƒ ƒ ƒ 00 / \ / m % % / e a m JJJJ o00 / § \ § D / / > / k ƒ Q 7 cn NJa 6 Q o e / / \ / E 8 @ A > $ > > > > ) \> / o $ R ® G ■ ;u % o o § o m 7 \ 7 m e H c g H � g H - m R i m 0 X in \ q a 8 2 2 2 E 2 E E Q CL M 2 < ƒ ± w e o E \ � 0 0 EO awm 2 \ 2 & 3 / & § \ D / / 2 G + ++ ee Q\ H(D \ § § a $PQ o coa a) t ±e ± £ w m 7 w - ra eeo 2 om c we G - • me # 3y & A f ± rQ / / w ® k / \ -4 // t _J � a » f � d � (0 co \ d Cl) ()I \ / © $ � / 2 13) / \ � x \ e 0 \ ƒ - U) -1 / 0 \ oCD/ £ ° § §_ ~ \ CD CD 6 6 n a o o « . m / J t 0 2 \p \ \ \ k ) \ � ] _ ƒ \a ƒ— 0� 2L9 /\ 2 / e% / / \w G kJ k� °\ / / ° ° \ f o -' / m o \ � § E / 2 D � \ � EQ \ 0 \ iE 2 e « t & \ 2 0 $ ) o n = ■ c / Cƒ c c, c. n E j § ƒ + / \ CD \ E. \ i e @ @ § \ k w k\ 0 \ \ \ \ \ , + 3 ® 7 § § § 1.11 u = a t y y 9 \ 2 \ 0 eye % S S § \ \ ± e / / ƒ ƒ ƒ ƒ Z J / yy o 0 0 2 a e m E CD CD r 6 E § § § E / / e / 4A 7 > e 7 Q / $ E k / -4 \ m o Q e e * ® % > E > o E \ / 7 / / 0 0 _ « � / k / o ® o ® o m R � 9 9 9 ] @ $ ea $ ] ® X \ m 2 � a o $ o ) m o i « 8 # w \ � \ 2 E \ ;a < ƒ CD & E � EEC 0 = EE oaw 2 & a ¥ & G & § \ \ o e w 0 \ ƒ ƒ \ \ q ) } Q ( _ @ m oo_ _o # \ e@e £ / ® ® © e ova # q S / % J o / \ y ee92 owe J / \ / $ X d / % ® \ \ % FY 2016 Mill Levy Comparison 300 - 252.81 250 225.41 225.8 235.78 198.47 205.6 210.16 164.76 200 176.13 190.29 y 150 - 128.15 134.24_ -. - N 100 91.44 50 0 5�°tea 1- .,A �10 ° � 0 4_,Z �a ■Mill Levy U_I_N F R A S T R U C T U R F Solution for Montana's Most COALITION Pressing Infrastructure Needs Montana Infrastructure Coalition definition: Infrastructure includes the tangible facilities and assets that provide the foundation of a healthy community and a vibrant economy. How do we identify"critical infrastructure"? • What are the most basic community needs that must be addressed? • How should Montana prioritize investments? Maslow's Hierarchy of Needs Ac "" • Realizing one's full potential Esteem Needs • Attributes or activities that give a sense of contribution or value — prestige or attention Social Needs • Connectivity, friendship, family, intimacy afe Needs • Personal security, health and well-being • Air, water, food, shelter, clothing Coalition Infrastructure Priorities Self- Actualization Fiber Optic: Recreational Trails Esteem Needs Parks, Transit, Senior Living Social Needs Daims.,, Irri 4i0mi, a,midl I,niNain dl W?' ttem iy�. Safety Needs Police, Fire, a!nd Medical Care Power, Communications, Solid Waste Basic Needs Clean water, Sewer, Roads and Bridges Defining the Needs: Montana taxpayers are facing increasing burdens every day to maintain existing infrastructure, upgrade aging systems,and accommodate new growth. Studies conducted over the past several years have all identified a profound and growing ., infrastructure deficit in our most critical systems. Waterf Wastewater: i Much of the state's 10,000 miles of drinking water and wastewater pipeline is reaching the end of its useful life, as most of the pipeline is more than 75-years-old in older communities and more than 30-years-old in newer communities. In 2011,the Montana Department of Environmental Quality estimated that 26 percent of our water systems are out of compliance,and identified an immediate need of$855 million in upgrades. . . / r Roads and Bridges: •� Montana's traffic fatality rate is third highest in the nation, and our current funding levels are failing to leverage available federal dollars to meet basic safety needs. Because of inadequate funding, 46% of major urban roads and highways in Montana have pavement surfaces that are in in poor or mediocre condition, including both local-and state- maintained roads and highways. The recent TRIP Report indicates that 85% of the counties in Montana reported 40% of the nearly 40,000 miles of gravel roads were in poor or failed condition. It also found that 25% of the asphalt/chip sealed roads were reported to be in poor or failed condition. * I i f f Matching Tools to the Needs: Montana communities are asking for tools to address these and other pressing infrastructure needs, and are looking for opportunities to capture revenues from visitors who impact infrastructure but pay no user fees. L The Infrastructure Coalition supports the following legislation to provide long-term, sustainable revenue streams to address these needs: i The Bridge and Road Safety and Accountability Act 3 The Montana Infrastructure Coalition believes that safe and efficient roads and bridges are fundamental elements of a healthy community and a robust economy. The Coalition supports a directly connected"user fee"applied to those who utilize Montana's e transportation infrastructure. The Coalition approach specifically calls for a $0.10 increase in the fuel tax (gasoline and diesel) to provide the following: • Funds to fully leverage federal highway matching dollars, • Funding for Montana's Primary highway system,and • Overdue funding for city and county roads and bridges. The Coalition also supports a detailed evaluation of state and local roadway construction and maintenance efficiencies, and requests that revenues will be expended in a manner that guarantees cost-effective and competitive bid, as well as a biennial adjustment in the rate to track with inflation. As required by the Montana Constitution, all revenues from the fuel tax must be expended on roads and bridges. Local Option Infrastructure and Property Tax Relief Act 1 1 The Local Option Infrastructure and Property Tax Relief Act provides local citizens the opportunity to provide local governments the essential tools to address critical infrastructure needs and property tax relief. The Act allows local voters to establish: • a maximum tax of 4% on narrowly defined luxury items to capture impacts from tourism. • the requirement that the luxury tax automatically terminate after a term established by local voters. • a tax relief rebate for class 4 property owners using at least 10% of the revenue generated from the luxury tax. • the requirement that remaining revenue be expended on water,wastewater,storm water, road, and bridge projects within the taxing jurisdiction. Since the Act provides a clear definition of"critical infrastructure"as well as a specific list of taxable luxury items and exempted goods and services,local voters can be certain that their taxes and the "user fees" collected from visitors will be directed towards infrastructure that is the foundation for 1 safe and healthy communities and a vibrant economy, and long overdue property tax relief. i The Coalition also supports: Public-Private Partnership enabling legislation to allow private investors/developers to team with state and local governments,universities and school districts to build, operate and/or maintain appropriate public infrastructure and minimize front-end public investment dollars. Leveraging the Coal Tax Trust Fund to back a $300 million bonding program. Short of this approach, the Coalition will support other legislative approaches in the 2017 session that seek to direct coal tax revenues into public infrastructure in the near term. More about the Coalition: The Montana Infrastructure Coalition is a bipartisan organization of over 100 public and private entities involved in the design, construction,operation,and maintenance of critical infrastructure,in Montana. Members include: Board of Directors: Associate Members(cont'd). American Council of Engineering Companies of Montana Forterra Pipe&Precast Montana AFL-CIO General Distributing Montana Association of Oil,Gas,&Coal Counties Great Falls Development Authority Montana Chamber of Commerce Great West Engineering Montana Contractors Association Hardrives Construction,Inc. Montana Economic Developers Association HDR Montana League of Cities and Towns Highway 2 Association Voting Members: Interstate Engineering American Institute of Architects Kalispell Chamber of Commerce American Society of Civil Engineers-MT Section Kalispell Regional Healthcare Butte-Silver Bow KLJ Central Plumbing&Heating MACo Century Construction McKinstry City of Billings Missoula Chamber of Commerce City of Bozeman Missoula Economic Partnership City of Glendive Montana Lodging and Hospitality Association City of Helena Montana Association of REALTORS@ City of Kalispell Montana Bankers Association City of Laurel Montana Business Assistance Connection City of Wolf Point Montana Credit Union Network Dawson County Montana Farm Bureau Dick Anderson Construction Montana Housing Coalition Fallon County Montana Lines,Inc. Helena Sand&Gravel Montana Motor Carriers Association Knife River Montana Petroleum Association MDU Resources Group Montana Petroleum Marketers&Convenience Store Association Prince Inc. Montana Telecommunications Association Richland County Morrison Maierle Schellinger Construction NorthWestern Energy Sime Construction Peaks to Plains Design Swank Enterprises R&R Taylor Construction United Materials of Great Falls Robert Peccia and Associates Associate Members: Sanderson Stewart Ash Grove Cement Company Sletten Construction Bear Paw Development Snowy Mountain Development Corp Big Sky Chamber of Commerce Southeastern Montana Development Corporation Big Sky Economic Development Corporation Stably Engineers and Associates Billings Chamber of Commerce STIFEL Bobcat of Big Sky Inc. Sweetgrass Development Bozeman Area Chamber of Commerce Tarlow and Stonecipher,PLLC City of Colstrip Tom Roe&Sons Construction City of Great Falls,City Manager Treasure State Resource Association City of Missoula(CAO) Valley Sand&Gravel City of Shelby Westate Machinery City of Sidney WGM Group DOWL Engineering Z&Z Asphalt Eastern Plains Economic Development Corp !i§0m--dt6.d Fuel Tax-Allocation_of$40,0.00,000 iii R6venue -Uty nity Count ---77-.ebu�ty-and City y county y 14" Cump Obange n cbrr6fit, Change Cufr��f Ohpgf. y V County an iqew'tQtal -t Change ge C 5 2 7'052 0 u ly P PAr .42, ' -96 4 -?Q7,052- 10,975" -3-61j939 461,944 AILON BAKER BAKER 150 49,160 1314,951 1-84.1-11 FALL 0,'N 0 - .F. L 1'.T 491:�53 -1-207,02 PL VN �-2 4�S- 2OZ452 256,605 PLEVRAA 7,262 .9j935 7j262 10,935 2.7 1 9 IFERP. 150 .48-qooqj 294J58 932 . ,.472 . .,142 1.226 b 10 WOO 2M% 6 ..? 20'.540 40,328 FERGUS 130,472- 483,003 130,+72 483,00 13.4 YJ GRASS RANGE 5,616 'T.0 WN 1%.769 5;016 11,769 18;795 L EWIS 1310,202 357.670' 487,963- MOO RE .91563i 2 6;2-1�j 9'563 26,253 -35,8I6 WINIFRED 8,046 '22,086 8,046 22,Q86 30,132 FLATHEAD 612;0Q.1 1-69X24 4 7 .0 '82,9.4 1,069,651 1,994,z48 2,748.16-75 -3;842,923 WLUMAIA.FAW4 91,.295' 25.0,500 91,285 250.5-90 14i,915 FLATHEAD 4822;248- 1,068,651 I '01 482;2W 1,068,651 1J550,808 KALISPELL 371,3b3 1..61%277 n ..459 I 371,303 1,019.2�77 1,3900. 149A-12 410 ,157 149.412 410,157 559,570 GALLATIN 946,904 2,59938J. 324,23,0 679,795 1,271,140 3;279,176 4j$5%�16 13ELORADE 134;452. 369,088 134,452 369,088 5015 9 BOZEMAN 693,9+5 1,9Q4,973 693,945 1,904 GALLATIN 324,23.6 679.795 973 2.598,918 MANHATTAN 40,931 112,360 324.�36 610,795 1,004,031 4.0,911 112,360 153.290 THREE FC)RK8 48,'0.46 131,892 49,046 131,892 179,938 WEST YELLOWSTONI 29.531 81,068 29,531 81,068 ' 1102599 GARFIELD I4;203 38,90.6 -.8 3.9;2-5 3118,829 103.458 357,820 461,278- GARFIELD 89,255 31.8,829 89,255 318,829 498;084 JORDAN 1+2703 38,990 14.203 38,990 53,194. GLACIER 8-1j040 2221466 112,533 300,568 1931-573 523,i034 716,607 BROWNING 20j187 55'415 -20J87 55,415 75,6.0.1 CUT BANK 60,954 167.j051 60,854 167,051 227i"905 GLACIER 112j533. 300,568 11-2 3- - OOLDENIVALLEY 1*�507* .46,113 32 -' 0%�68 413ilQ-1 i713, 1.38i449' .0,71b . I85,192 234,012 GOLDEN VALLEY 32JI1 08,469 32,713 13.8,469 171,.1,82 LAVINA 7,265 1.9,944 7.265 19,944 27,209 1 RYEQATE 9,7:5.2 .16J70 9,752 26,770 U`M GRANITE 15jO.7P 9.096 56,05- 10 Q` 21.4j*609 '-,91,129 3:10,965 4021,03-4 DRUNIMOR15 7,984 21"918, 7,984 21,918 29j902. GRANITE 56,050 .214.669r' 56-.050 214,609 270,659 :PffMIPSBUR-'G 27t095 14,j.78 27,09.5 74,378 101.,473 HILL 174,042 477,7.69 193,949 5- 18;861 367,991 996,635 1.,504,'026 kAVAff 167,259 .459,150 - 167,259 459?150.; 626,409 -HILL 133 049 518,867 133,949 518.867 652,917 HIN014-AM 6,782, 18,618 - - 6,782 18-,618 25j400 JEFFEMON 55;8+2 f 5-3,-29 98 569 2$1,274 154...41 i 434,S68 5.88.979 BOULDER -3 1,2265 85;928 31.265 8.5,828 117,093 JEFFEKSON 98,569 2281,2274 99 J 8 I,Z!4�P 379,844 WHIT914ALL 24j576 67,40,6 24.57 fi ,67j466 91,642, jU)jiTHB*AS!N -24,1 r5 66 ff _J98 60�338 t53,�6j. .84,453 3 1'0,761 40.4' TA HOB-90.N 9,515 26.120 9,515 16 1 UO 35,635 =IT14'BASIN 60" 8 25 60,n8 2 53'1,5 6 3 31.3,9.01 §,TANIftb 1-41,60.0 40,078 14,600 40,078 54,678 2017 Legislative Session Updates City Manager Weekly Activity Monday, Chris met with County Commissioners regarding their support for the Transportation Safety Act. Transportation Safety Act (Gas Tax) — Bill Sponsor: Frank Garner The County Commission expressed interest in supporting the Transportation Safety Act. They will take action on this at their next County Commission meeting. Bill should be distributed tomorrow (February 6, 2017). There is currently pressure to reduce the proposed $.10 increase. This pressure is coming from Localities (county, city and towns), and would reduce the city's expected distribution. This is contrary to what we (City of Bozeman) want, so we need Commission and citizens to reach out to the governor's office and legislators letting them know that we are in support of the 60%that was intended to improve our local transportation system. Infrastructure Investment and Property Tax Relief Act (Local Option) — Bill Sponsor: Mike Phillips Upcoming Event: February 8, 2017—Chamber of Commerce meeting to discuss/answer questions about proposed bills. Other Bills of Interest HB 359 (Burnett)—HEARING Wednesday 2/8 House Taxation Rm 152 8 a.m. - HB 359 revises existing tax increment financing law so as to limit the increment to only those mills that are imposed under the authority of the local government that established the urban renewal area or targeted economic development district. As a result of HB 359, an unknown number of the 59 existing TIF districts in Montana would no longer be able to generate sufficient revenues to cover existing debt service payments, and would default on their bond agreements. Under HB 359, it would be unlikely that any existing districts would accomplish the goals outlined in their district plans or that any new tax increment financing districts would be established in Montana. The fiscal note is still being finalized, but DOR has estimated a loss of revenues to municipal TIF districts statewide of at least $17 million. I've attached the League's fiscal note response on the impacts of HB 359. HB 134 (Essman)—HEARING Wednesday 2/8 House Education Rm 137 3 p.m.—HB 134 would remove the 95 school mills from the TIF calculation, redirecting it to fund school facility improvements through the state's Quality Schools Facility Grant Program. The fiscal note estimates this change will redirect$2- 3 annually in TIF increment from the TIF districts to the schools.The bill would be effective July 1, 2017, but allows 95 mills to be used in calculation if it was pledged to pay bonds on or before August 29, 2016. I've attached the fiscal note prepared by the budget office for HB 134. Please plan to attend the hearing in opposition to these bills—particularly if your community uses a TIF-or call/write your legislators and the members of House Taxation and House Education and urge them to vote no on HB 359 and HB 134. We need a full court press on these bills. Your local legislators and their contact information can be found at the following site: http://Ieg.mt.gov/css/find%20a%201egislator.asp and the members of House Taxation and Education are below, with the communities they represent: House Taxation (HB 359) Billings - Chair, Rep. Essman Bozeman—Rep. Zach Brown, Rep. Jim Hamilton, and Rep. Kerry White Butte-Silver Bow—Rep. Tom Welch Dillon—Rep. Tom Welch Great Falls—Vice Chair, Rep Jacobson; Rep. O'Hara Hamilton— Rep. Ron Ehli Helena —Rep. Kim Abbott and Rep. Mary Ann Dunwell (also East Helena) Kalispell—Rep. Steve Lavin Missoula—Rep. Adam Hertz Polson—Rep. Greg Hertz Townsend -Vice Chair, Rep. Kelly Flynn Whitefish—Rep. Dave Fern Other members are Rep, Wylie Galt, Rep, George Kipp III, Rep. Alan Redfield, and Rep. Bridget Smith. House Education (HB 134) Billings—Vice Chair, Rep.Jeff Essman, Rep. Sue Vinton, and Rep Peggy Webb Butte—Rep. Amanda Curtis Cut Bank— Rep, Susan Webber Red Lodge—Chair, Rep, Seth Berglee Great Falls—Rep. Fred Anderson, Rep,Jean Price, Rep. Casey Schreiner, and Rep. Lola Sheldon-Galloway Havre—Rep. Jacob Bachmeier Helena—Vice Chair, Rep. Moffie Funk Missoula — Rep. Bryce Bennett Polson— Rep. Greg Hertz Sidney—Rep. Scott Staffanson Stevensville— Rep. Ed Greef