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November of 2019 I received a response to a letter dated October 15, 2019 sent to the City of Great Falls Commission. The letter was questioning if the City could explain why the property and home my husband and I had purchased in 2013 and completed building in 2014 had depreciated $99,252.00 in a two year period..
Gregory T. Doyon replied for the Great Falls City Commission: "I do not have an answer as to why this is happening. The State of Montana Department of Revenue Administration is responsible for establishing taxable valuation for all properties in Montana."
The above statement is only partially true. MT State DOR Area Manager, Jason Boggess, explained in a phone conversation' "The Department of Revenue does not determine types of properties. The Revenue Department sets the taxable rates for all housing units, ie; apartments, townhouses, condominiums, planned unit developments, family dwellings, and all homes that are considered family dwellings, at 1.35%. Other properties are classified as commercial property with a taxable value of 1.89% of the appraised values, determined by the County Auditor."
The difference in value of the property to which I am referencing in the communication should not have fallen in taxable value in that short of a period of time. I did' fall almost $100,000.00 in close to a years time because the developer of this PUD claimed the HU on the PUD property located on the lot and foundation the house was built on was a part of a "common area" and that the HU and property were part of a 'condominium' even though the CITY OF GREAT FALLS plated and zoned the "Estates" as PUD. Therefore, when the my husband and I protested our taxes, the auditor excluded the driveway, yard, and everything that was not the house and foundation from the taxable value. The City did have a part in this. The reply letter from the City Manager in 2019 states "With regard to concerns about the condominium association, prior staff direction has been correct. The City does not enforce provisions of Homeowner Associations or Condominium Associations."
An email to Rina Moore, Cascade County Clerk and Recorder, and Auditor, Jason Boggess, MT DOR Area Manager states; "According to our attorney, the Department of Revenue only needs to sign the condominium declaration when a new condominium is formed, MCA 70-23-303 and 70-23-304. ..."The original condominium declaration was signed 11/12/2016, which fulfills the Department requirements".
It would appear that the City of Great Falls might take a more aggressive stand on granting building permits in the City and the zoning those permits entail. Not doing so is costing a lot of tax dollars to go to developers when in fact the owners and occupants of the property are paying fees to "developers" who call their HU's "condominiums" and properties including driveway and yards, "common areas", when in fact, they are NOT.
If you are not using the tax dollars you receive for the betterment of the City of Great Falls and you are leaving monies on the table because as the authorities you "don't know why" perhaps you are making enough receiving paychecks for jobs that you are not doing. Why are you asking the Citizens for more money when you walk away from over $100,000.00 annually that you most likely are entitled to, but "do not enforce provisions" which are stated in permits granted by the City of Great Falls for building and zoning?