County staff told the Missoula Board of County Commissioners that, under recent state legislation and the adopted FY2027 budget, many primary residences are projected to see reduced county property taxes. "So for a $100,000 home inside the city limits ... they'll see a reduction this year of $5.42," Chris Lonsbury, Missoula County chief administrative officer, said during the final budget presentation, and he later said the average home value ($576,303) would see a reduction of about $103 this year.
Lonsbury explained the legislative shift to a tiered tax-rate system for primary residences and noted that people with second or vacation homes could face higher rates (up to 1.9% for homes above $1.5 million). He and the chair clarified that the lower primary-residence rate generally applies when an owner or a permanent resident occupies the property at least seven months a year. Public commenters raised concerns about renters and some rental-property owners who saw higher taxable values in prior rounds of reappraisal; staff said the legislature corrected a multifamily taxation issue so that large apartment buildings are taxed at the lower rate this year.