HomeMy WebLinkAbout06-25-26 Public Comment - B. Muldowney - Presentation and letterFrom:bobmul9
To:Bozeman Public Comment
Subject:Re: [EXTERNAL]Presentation and letter
Date:Thursday, June 25, 2026 11:47:13 AM
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Mike
Thanks for the understanding on the documents limit
Bob m
On Jun 24, 2026, at 2:55 PM, Bozeman Public Comment
<comments@bozemanmt.gov> wrote:
Good afternoon,
Both attachments have been received. You are correct that the form allows for asingle file attachment.
Thank you,
Mike
-----Original Message-----From: bobmul9 <bobmuldowney@gmail.com>
Sent: Wednesday, June 24, 2026 2:47 PMTo: Bozeman Public Comment <comments@bozemanmt.gov>
Subject: [EXTERNAL]Presentation and letter
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safe.
Mike / Alex
Please see attached my comments from last night as well as a follow up letter to
the commissioners (apparently I can only attached a single document to thesubmission form? Please confirm)
thx
Bob m
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June 24, 2026
City of Bozeman
121 North Rouse Avenue
Bozeman, Montana 59715
Dear Mayor Morrison, Deputy Mayor Fischer, and Commissioners Madgic, Bode, and Sweeney:
Please find enclosed the presentation I delivered at last evening’s Commission meeting. I offer it in the spirit
of civic partnership and in the hope that the Commission will see in these observations an opportunity for
forward-looking governance that serves every resident of Bozeman.
The City’s own audited financial statements confirm that the General Fund — funded primarily by property
taxes — bears responsibility for police and fire protection, public welfare, and general government.¹ These are
not discretionary services; they are the foundational obligations of municipal government. Yet the General
Fund is being squeezed from two directions simultaneously: a rapidly growing city generating accelerating
demand for those services, and a set of Tax Increment Financing districts that, by design, redirect the
incremental property tax growth from the city’s most economically active areas away from the fund that pays
for them.
TIF districts are a legitimate and valuable economic development tool, and Bozeman has used them well. The
growth of the Downtown, Midtown, Northeast, and North Park corridors speaks to their effectiveness. But
there is an inherent structural imbalance in their current design: as property values within a URD appreciate
— sometimes dramatically — the increment that would otherwise flow to the General Fund is instead retained
by the district. The General Fund services those same properties regardless. Police patrol those streets. Fire
crews respond to those addresses. The Municipal Court processes violations that occur within those
boundaries.² The General Fund carries the cost; the TIF retains the revenue.
The consequences are becoming visible. The Bozeman Police Department is operating well below national
staffing benchmarks, and the 2024 public safety levy — which would have directly addressed this deficit —
failed at the ballot. I submit that these two facts are related: when residents who live outside URD boundaries
already bear a disproportionate share of the General Fund burden, their appetite for additional mill levies
diminishes. Meanwhile, the Downtown URD has itself advocated for increased police presence in its area³ —
a service the district does not financially support in proportion to the appreciation of its tax base.
Looking ahead, the pressure will only intensify. The development of Bozeman Square, Gallatin Center, the
NWX Subdivision, and the pending 5211 Baxter Lane annexation as well as building activity in the URDs
will bring thousands of additional residents and substantial commercial activity to areas that will require
General Fund services from day one. The officer pipeline runs eighteen to twenty-four months from hiring to
deployment. If staffing decisions are deferred, the service gap will be locked in before the first resident moves
in. The General Fund, as currently structured, cannot absorb this growth without either significant levy
increases or reductions in service levels that residents are already experiencing.
This Commission has a precedent to build on. The 1995 City Commission — the one that created the
Downtown Urban Renewal District — was visionary enough to write a claw-back provision directly into the
founding ordinance: once annual TIF increment reached an inflation-adjusted threshold, excess proceeds were
to be returned to the taxing bodies. That provision was subsequently set aside — not by the ordinance
amendment the law requires, but through a 2011 interlocal agreement — and the three URDs created after
2005 contain no equivalent protection at all. The General Fund has received zero benefit from the intended
return mechanism for over fourteen years. And the term of some of these URD have been extended by bond
obligations.
I respectfully ask this Commission to act on its fiduciary responsibility to all of Bozeman’s residents by
adopting ordinance language applicable to all current TIF URDs requiring that a defined portion of annual
TIF increment — an investment offset — be returned to the General Fund. This is not a proposal to eliminate
TIF financing. It is a proposal to ensure that the districts which benefit most from the city’s growth also
contribute proportionally to the municipal services that make that growth possible and sustainable. Good
fiscal governance means being responsive to the needs of the entire city, not only its most economically active
districts.
I am grateful for your time and your service to this community, and I welcome the opportunity to discuss
these observations further.
Respectfully submitted,
Robert Muldowney
Baxter Meadows Resident
¹ City of Bozeman, FY2025 Annual Comprehensive Financial Report (ACFR), audited by Eide Bailly LLP (opinion dated December
15, 2025, fiscal year ended June 30, 2025), p. 22: “Principal expenditures in the General Fund are made for police and fire protection,
public welfare, and general government.”
² City of Bozeman, FY27 Recommended Annual Operating Budget, p. 31 (General Fund organizational chart) and p. 37 (Public Safety
& Justice service area descriptions: Police, Fire, Municipal Court, City Prosecutor’s Office). General Fund FY27 police appropriation:
$21,925,100; fire: $13,939,300 — combined 44% of total General Fund requirements of $81,497,100. Budget Summary by
Department, p. 32.
³ Downtown Bozeman Partnership (DBP) FY2027 Work Plan references to public safety priorities within the Downtown URD service
area; cross-referenced with FY2025 ACFR Operating Indicators showing 67 sworn officers citywide serving 46,041 calls for service
(p. 197).
⁴ Ordinance No. 1409 (adopted November 20, 1995), Urban Renewal Plan for Portions of the Downtown Bozeman Area, Finance
section (Exhibit A, p. 24–25, recorded Gallatin County Film 159, Page 1451–52): “tax increment payments made to the Tax Increment
District after the 11th year of payments or after the annual tax increment reaches an inflation adjusted $750,000, whichever occurs
first, shall be returned to the taxing bodies.” Subsequently amended by Ordinance No. 1628 (2005) to change the time trigger from
“11th” to “15th” year.
⁵ Interlocal Agreement executed May 2011 (Section 2) pledged the City’s share of Remaining Funds permanently back to the
Downtown TIF via consent agenda rather than ordinance amendment, as required by MCA §7-15-4221(2). Ordinance No. 1655
(Northeast URD, 2005), Finance section, p. 16: TIF “will be implemented in accordance with MCA §§ 7-15-4282–4292 and 4301–
4324” — no cap or return mechanism. Ordinance No. 1685 (Midtown/North 7th URD, 2006), Finance section, p. 15: identical
construction, no cap. Ordinance No. 1979 (North Park URD, 2017): no dollar cap or return-to-taxing-bodies provision in ordinance
text (Sections 8–9). Primary source review confirmed June 2026.
Commission Remarks — Downtown URD — June 2026 Page 1
Commission Remarks — Downtown Urban Renewal
District
City of Bozeman City Commission | June 24, 2026 | Estimated delivery: 3:00
▶ Opening — credit the 1995 Commission; state the cap timeline
Robert Muldowney, Baxter Meadows
Good evening, Mayor Morrison, Deputy Mayor Fischer and Commissioners Bode, Madgic, Sweeney.
I want to credit the Commission that sat in 1995 for building a deliberate safeguard into Ordinance
1409: once annual tax increment — net of bond debt service — exceeded an inflation-adjusted $750k,
the excess was to be returned to the taxing bodies, including the General Fund. The 15-year time
trigger activating that mechanism arrived in FY2012. However, the district’s net annual increment
did not actually exceed the target cap until FY2021. Since then the excess has grown each year so that
in FY2025 the four-year cumulative total is about $2.4m.
▶ The process question — interlocal vs. ordinance
In 2011, the City entered an interlocal agreement with Gallatin County and the School District. The
County and School District do receive their proportional shares of Remaining Funds above debt
service — that is appropriate and documented.
But Section 2 of that agreement has the City pledge its own proportional share permanently back into
the TIF fund — denying the General Fund the return that Ordinance 1409 required.
▶ Statutory authority — MCA §7-15-4221(2)
MCA §7-15-4221(2) states that an urban renewal plan may be modified by ordinance — not by
interlocal agreement, not by contract. An ordinance requires public notice, a public hearing, and a
formal legislative vote. I have not been able to locate such an ordinance in the public record. My
understanding is a contract between governments can implement an ordinance but it cannot
override one.
▶ The result — three questions
The result is a fund balance of $9.7 million — 4.6 times the outstanding bond. Under MCA §7-15-
4292, this URD terminates upon provision for payment of that bond. I would ask this Commission to
formally examine that option and fund needed fire and police, as these funds are the mill levy tax
dollars that were diverted from the General Fund.
Commission Remarks — Downtown URD — June 2026 Page 2
If not dissolution, then Ordinance 1409 is clear: the inflation-adjusted overages above the cap belong
in the General Fund. As previously noted, under MCA §7-15-4221(2), only an ordinance can change
that. An interlocal agreement cannot.
Therefore before $8 million is committed to a parking arrangement described in a single sentence
with no named partner and no project detail — MCA §7-15-4288 requires TIF expenditures to be for
specifically enumerated eligible costs. MCA §7-15-4202(3), amended by the Legislature just last year
in 2025, states that TIF laws must be used to encourage the development or redevelopment of
blighted areas. Downtown Bozeman can no longer be considered blighted. Ordinance 1409 itself
requires that specific actions be proposed in detail for community review.
▶ Closing observation
Bozeman now operates six TIF districts — five urban renewal districts and one technology district. In
each, growth in property values above the frozen base year is captured by the TIF fund rather than
any monies flowing to the General Fund. None of that appreciated property value contributes to
police, to fire, or to the services ALL residents depend on. Unfairly that burden falls to those outside
the TIF boundaries. Residents deserve to understand that arrangement clearly before any new mill
levy request is placed before them.
Thank you.
Delivery Notes
Sources — Section 1: Ordinance 1409 Finance section; uploaded DURD_General_Fund_Obligation_Revised.docx (14-
year ACFR table, FY2012–FY2025, fund balance chain verified).
Sources — Section 2: 2011 Interlocal Agreement, Section 2 (City pledge-back); Laserfiche ID 44679; May 2, 2011
Commission meeting (consent agenda).
Sources — Section 3: MCA §7-15-4221(2) — confirmed in project files.
Sources — Section 4: MCA §7-15-4292 (termination); MCA §7-15-4288 (eligible costs); MCA §7-15-4202(3) (blight
mandate, amended Ch. 55, L. 2025); FY2027 Work Plan — parking: one sentence, no partner named; Ordinance 1409 —
'specific actions in detail for community review.'
Sources — Section 5: FY2025 ACFR — TIF bonds outstanding: Downtown $2,112,000; Northeast $1,095,557; Midtown
$5,575,000. Six districts confirmed: Montana DOR 2024 Master TIF List.
Precision note: Six districts capture TIF increment (growth above frozen base). The frozen base value does continue to
generate general fund revenue for all taxing bodies — only the incremental growth is diverted. This distinction is not
raised at the podium but should be understood by the speaker.
Follow-up letter: Full text: MCA §7-15-4221(2); §7-15-4292; §7-15-4288; §7-15-4202(3). Ordinance 1409 Finance
section. 14-year ACFR table. Series 2020 bond terms.