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Yellowstone County

Yellowstone County is a county in Montana. It pays for police, public works, health and human services and parks. In fiscal year 2024, Yellowstone County collected $62.1M in taxes and spent $93.9M.

Collected and spent

In fiscal year 2024, Yellowstone County collected $62.1M in taxes and spent $93.9M.

Collected
$62.1M
Fiscal year 2024 · taxes
Spent
$93.9M
Fiscal year 2024

Where the money comes from

One tax.

Property tax
116.92 mills
Source · Montana county-certified 2024 levy documents, Yellowstone 2024 property tax. Read on July 23, 2026.
DetailsYellowstone 2024 property tax — county-government county-wide levy 116.92 mills, per the Yellowstone County Treasurer FY2024-25 mill levy sheet AND the county's FY2025 budget narrative (2/2). Billings residents additionally pay a 1.26-mill county planning levy; the countywide school retirement/transportation mills (22.84) ride the school line; Big Sky Economic Development (3.16) is a separate district. Mills apply to taxable value = market × the statutory 1.35% class-4 residential rate (§15-6-134 MCA, 2024 codification; value above $1.5M carries the 1.89% surcharge tier)

Where it goes

Eight service lines.

Police
$37.3M
Public works · Capital outlay
$16.2M
General government
$14.5M
Public works
$11.6M
Health and human services
$10.2M
Parks and recreation
$2.3M
Debt service · past obligation
$0.9M
Other
$0.9M

Bars in both tables share one scale. Hatched lines pay for past obligations, not current services.

Source · Yellowstone County, Montana — Comprehensive Annual Financial Report. Read on June 22, 2026.
DetailsYellowstone County, Montana — Comprehensive Annual Financial Report (CAFR), Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds, Total Governmental Funds column, fiscal year ended June 30, 2024. Amounts in actual dollars (not thousands)

Who decides

Each year the Board adopts the final budget by resolution. It later fixes the tax levy for each taxing district in the county. The budget takes effect July 1. 3 Commissioners, each from a district but elected by all county voters.

Chris White
Commissioner, at large
Term end not published
Re-check by November 3, 2026
Mark Morse
Commissioner, at large
Term end not published
Re-check by November 3, 2026
Mike Waters
Commissioner, at large
Term end not published
Re-check by November 3, 2026
Source · State of Montana, MCA 7-6-4030(3)-(4), final budget. Read on October 10, 2026.
DetailsMCA 7-6-4030(3)-(4), final budget; 7-6-4036(1), fixing tax levy (Local Government Budget Act; the Board is the county's governing body, 7-6-4002(1)) (read 2026-10-10)

When decisions happen

The Board votes on the final budget. It starts on July 1, even if the vote comes later.

Each yearThe county budget year runs July 1 to June 30.
Next electionThe next general election is November 3, 2026.
Commissioners serve 6-year terms.

How to reach it

Board of County Commissioners
Phone
Board of County Commissioners, P.O. Box 35000, Billings, MT 59107
Mailing address
Source · State of Montana, MCA 7-6-610, fiscal year for local governments. Read on October 10, 2026.
DetailsMCA 7-6-610, fiscal year for local governments; 7-6-4030(4), budget resolution effective July 1 (read 2026-10-10)

Also on this tax bill

A Yellowstone County address pays these governments too. Which school districts and cities apply depends on the address.

On every bill in Yellowstone County

On some bills, depending on the address

School districts: 17

Huntley Project K-12 SchoolsNot in Who Taxes Me yet
Billings High School DistrictNot in Who Taxes Me yet
Custer K-12 SchoolsNot in Who Taxes Me yet
Morin Elementary School DistrictNot in Who Taxes Me yet
Broadview High School DistrictNot in Who Taxes Me yet
Broadview Elementary School DistrictNot in Who Taxes Me yet
Shepherd High School DistrictNot in Who Taxes Me yet
Shepherd Elementary School DistrictNot in Who Taxes Me yet
Laurel Elementary School DistrictNot in Who Taxes Me yet
Laurel High School DistrictNot in Who Taxes Me yet
Billings Elementary School DistrictSchool district
Independent Elementary School DistrictNot in Who Taxes Me yet
Elder Grove Elementary School DistrictNot in Who Taxes Me yet
Blue Creek Elementary School DistrictNot in Who Taxes Me yet
Canyon Creek Elementary School DistrictNot in Who Taxes Me yet
Lockwood K-12Not in Who Taxes Me yet
Molt Elementary School DistrictNot in Who Taxes Me yet

Cities: 2

BillingsCity
LockwoodNot in Who Taxes Me yet

Sources

Collected
Yellowstone County, Montana — Comprehensive Annual Financial Report. Read on June 22, 2026.
DetailsYellowstone County, Montana — Comprehensive Annual Financial Report (CAFR), Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds, Total Governmental Funds column, fiscal year ended June 30, 2024. Amounts in actual dollars (not thousands)
Spent
Yellowstone County, Montana — Comprehensive Annual Financial Report. Read on June 22, 2026.
DetailsYellowstone County, Montana — Comprehensive Annual Financial Report (CAFR), Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds, Total Governmental Funds column, fiscal year ended June 30, 2024. Amounts in actual dollars (not thousands)
Taxes
Montana county-certified 2024 levy documents, Yellowstone 2024 property tax. Read on July 23, 2026.
DetailsYellowstone 2024 property tax — county-government county-wide levy 116.92 mills, per the Yellowstone County Treasurer FY2024-25 mill levy sheet AND the county's FY2025 budget narrative (2/2). Billings residents additionally pay a 1.26-mill county planning levy; the countywide school retirement/transportation mills (22.84) ride the school line; Big Sky Economic Development (3.16) is a separate district. Mills apply to taxable value = market × the statutory 1.35% class-4 residential rate (§15-6-134 MCA, 2024 codification; value above $1.5M carries the 1.89% surcharge tier)
Who decides
State of Montana, MCA 7-6-4030(3)-(4), final budget. Read on October 10, 2026.
DetailsMCA 7-6-4030(3)-(4), final budget; 7-6-4036(1), fixing tax levy (Local Government Budget Act; the Board is the county's governing body, 7-6-4002(1)) (read 2026-10-10)
When decisions happen
State of Montana, MCA 7-6-610, fiscal year for local governments. Read on October 10, 2026.
DetailsMCA 7-6-610, fiscal year for local governments; 7-6-4030(4), budget resolution effective July 1 (read 2026-10-10)
How to reach it
Yellowstone County, Yellowstone County Board of County Commissioners page. Read on October 10, 2026.
DetailsYellowstone County Board of County Commissioners page (read 2026-10-10)
What it does
Yellowstone County, Montana — Comprehensive Annual Financial Report. Read on June 22, 2026.
DetailsYellowstone County, Montana — Comprehensive Annual Financial Report (CAFR), Statement of Revenues, Expenditures, and Changes in Fund Balances — Governmental Funds, Total Governmental Funds column, fiscal year ended June 30, 2024. Amounts in actual dollars (not thousands)

To act on what you have read

Who Taxes Me describes. These three tools, made by the same team, are where you can do something about it. Each opens in a new tab.