NOTE: Fiscal Year 2026 Assessment Option for Street Maintenance and Improvement Districts
The Helena City Commission created Street Maintenance District No. 1 (“District”) for the maintenance and improvements of all or part of the public streets in the District. The City Commission adopted City Ordinance No. 3213 amending section 7-1-8 of the Helena City Code to provide the methods of providing maintenance and improvements and paying for street maintenance and improvements within the District.
Property owners of commercial land, have the opportunity to apply to the City Transportation Services Department no later than September 1 of each year to apply for a re-evaluation of their property to be assessed as vacant land for the upcoming tax year assessment. If a property owner proves their commercial lot is 40% or more undeveloped, the lot is assessed at the Commercial rate per square foot for the developed area for the 1st million square feet plus the flat rate established for a vacant lot for the undeveloped area.
Developed area means any portion of a commercial lost which has been altered from its original state by the creation or addition of buildings, structures, pavement, parking or storage areas, landscaping or other improvements.
Each lot or parcel of land, within the District, may be assessed for that part of the cost that its assessable area bears to the assessable area of the entire District.
The FY26 rates are as follows:
• Vacant or Residential - $216.47 annually (current $206.16)
• Mobile Homes - $86.58 annually (current $82.46)
• Commercial (Less than 6,000 sq. ft.) - $378 annually (current $360)
• Commercial (6,000 sq. or more) - $.063 per sq/ ft., (current $0.06 per sq. ft);): maximum $63,000 annually (current $60,000 annually)