It’s doubtful the Flathead County commissioners will consider any changes to tax assessments for the proposed 911 special district before the protest period ends Dec. 29.

There has been a considerable amount of opposition to a plan to raise $1.9 million a year for the consolidated emergency dispatch center by taxing residential and commercial properties.

The county is trying to find a way to pay for needed equipment upgrades because no funding mechanism for ongoing capital improvements was put in place when a $6.9 million bond issue for the 911 center passed in 2008.

Commissioner Phil Mitchell said he still would like to consider changes to the proposed commercial assessments to create a fairer tax, but doesn’t know if there’s support from his fellow commissioners to do so before the protest deadline.

“I do want the public to know I’m trying to listen to what people want,” Mitchell said. “If this [tax district] fails, we need to relook at how we do this.”

Deputy County Attorney Tara Fugina said tinkering with the assessments before the protest period ends would be problematic, largely from a perception point of view.

“I don’t know that there’s a statutory prohibition about adjusting commercial amounts but it does create problems,” Fugina said. “The notice of intent and notices sent out stated a specific amount, so to change that may cause problems with public notice.

“The bigger issue,” Fugina continued, “is if you start modifying in the middle of the protest period you’re creating a moving target for the end amount you need ... It could also be seen as trying to affect the outcome. It’s perception.”

The county has received numerous complaints over the way property owners would be taxed for the 911 center. The maximum initial assessment will be $25 per residential unit and up to $1,000 per commercial unit, depending what type of business it is.

The new tax is levied on the property itself. If a business is leasing a building, it’s the building owner who will pay the assessment. The same is true for residential property. It’s the owner of an apartment complex who would be taxed, not the tenants, though it’s possible property owners would tack the assessment onto rental fees.

Vacant land wouldn’t be taxed if the proposed district is approved.

Questions have been raised about how changes to land use would be monitored and incorporated into the tax assessments. County Administrator Mike Pence acknowledged it will be a “constant process to adjust for those kinds of changes,” but said how that would be accomplished would be figured out if the special district is approved.

Several construction companies have taken issue with a lump-sum fee of $500 per year for all contractors and construction companies.

Dave Thomas, who owns a home-based construction business with five employees, said he doesn’t believe it’s fair that he and other much larger construction firms are changed the same annual fee.

Thomas also said the county has only 300 contractors on its list, yet the state contractor registration bureau indicates there are 943 registered contractors in Flathead County cities and towns, including Kalispell, Whitefish, Columbia Falls, Bigfork, Lakeside and Kila, plus another 1,165 independent contractors working in some aspect of the construction industry.

Dallas Cox, program manager of the state contractor registration and independent contractor programs, said that while the state doesn’t compile contractor numbers by county, it keeps track of the number of contractors in each city; those statistics are posted online at www.mtcontractor.com.

Thomas further took issue with the same $25 fee for every residential home, whether it’s a mobile home or mansion on Big Mountain.

Pence said the county relied on the Solid Waste District’s records in developing a list of contractors.

“We’re going to do more due diligence [on contractor numbers],” Pence said. “If the district moves forward we have a lot of time before the assessments are applied to cover those bases.”

The 911 center currently is funded by a property tax levy of about 6 mills that funds a portion of the sheriff’s budget — a funding mechanism that generates about $1.4 million annually for the center. That tax levy will continue despite the outcome of the proposed special district.

The three cities contribute money based on population, and a small tax on county residents’ phone bills brings in the rest of the operating money. If the district is created, the county’s three incorporated cities have the option of rolling back their tax contributions.

The additional $1.9 million a year that would be raised from the special district assessment would go toward capital improvements; $500,000 annually would be earmarked for equipment improvements.

“If this doesn’t pass, the cities will continue to tax people [for 911] and we’ll continue to tax,” Pence said. “The thing we’re not able to fund is capital and additional operational costs over the long-term. We can’t forever not fund capital [improvements]. If there’s no money coming in, we reduce the amount of staff.”

If taxpayers protest between 10 and 50 percent of the value of the $1.9 million to be taxed in the new district — $190,000 — then the issue will be put to a public vote. If more than 50 percent of the new district is protested, the issue cannot be brought up again for a year.

Mitchell said the county has been criticized for how the countywide special district was presented to taxpayers.

“A lot of people say we need a better understanding of what’s going on,” Mitchell said. “I think we did a very poor job of explaining it.”

Commissioner Pam Holmquist agreed the “biggest problem has been the process.

“We need to let this run its course,” she said about the proposed tax district. “We’ll do whatever we need to do on Dec. 30.”

The commissioners will hold a public hearing on Dec. 30 before voting on the proposed district.

Features editor Lynnette Hintze may be reached at 758-4421 or by email at lhintze@dailyinterlake.com.