{
 "version": 1,
 "built": "2026-10-06T02:43:08Z",
 "groups": [
  {
   "id": "money_tax",
   "title": "Property tax",
   "note": "Levy districts and mills"
  },
  {
   "id": "money_incentives",
   "title": "Incentive areas",
   "note": "TIF, Opportunity Zones, New Markets Tax Credits"
  },
  {
   "id": "money_policy",
   "title": "Land use policy",
   "note": "City future land use maps"
  }
 ],
 "layers": [
  {
   "id": "levy_districts",
   "title": "Property tax levy districts (mills where published)",
   "group": "money_tax",
   "kind": "polygon",
   "default_on": false,
   "minzoom": 8,
   "count": 1314,
   "source": {
    "agency": "Montana Department of Revenue, Property Assessment Division",
    "name": "Montana Levy Districts 2026 (WM_MTLevy_2026); mills: Yellowstone County Treasurer FY2025-26 levy sheets",
    "url": "https://experience.arcgis.com/experience/6e9c3aeab62c42629729f1727ff180c2",
    "cadence": "Annual (levy districts change with annexations, new special districts and TIF creation)",
    "retrieved": "2026-10-06",
    "license": "Public record"
   },
   "coverage": "All 56 counties: 1314 levy-district polygons from the Department of Revenue's 2026 map. Total mills with a state/county/city/school breakdown are attached for Yellowstone County (47 districts, tax year 2025).",
   "gaps": "Montana publishes no statewide table of mills by levy district; each county treasurer sets and posts its own sheet (mostly PDFs). Outside Yellowstone the layer gives the district code only. Look up the mills on the county treasurer's levy sheet. Fire, sewer, cemetery and rural improvement districts can add mills or flat fees on top of the listed total. Statewide school and university levies (102.5 mills in TY2025 in counties with a two-year college levy, 101 elsewhere) apply everywhere.",
   "files": {
    "parts": "money/levy/parts.json"
   },
   "style": {
    "by": {
     "prop": "total_mills",
     "type": "step",
     "default": "#E6E1D3",
     "stops": [
      [
       0,
       "#D9D3C3",
       "< 450 mills"
      ],
      [
       450,
       "#E3CDB7",
       "450–550"
      ],
      [
       550,
       "#D2AE8E",
       "550–650"
      ],
      [
       650,
       "#C09370",
       "650–750"
      ],
      [
       750,
       "#B07A55",
       "750+"
      ]
     ]
    },
    "opacity": 0.45,
    "outline": "#8A7F6A",
    "width": 0.6
   },
   "legend": [
    [
     "#E6E1D3",
     "Mills not published as data (district outline only)"
    ],
    [
     "#D9D3C3",
     "< 450 mills"
    ],
    [
     "#E3CDB7",
     "450–550"
    ],
    [
     "#D2AE8E",
     "550–650"
    ],
    [
     "#C09370",
     "650–750"
    ],
    [
     "#B07A55",
     "750+"
    ]
   ],
   "popup": {
    "title": "Levy district {levy_district}",
    "subtitle": "{county} County",
    "fields": [
     [
      "total_mills",
      "Total mills",
      "num"
     ],
     [
      "mills_year",
      "Tax year"
     ],
     [
      "prior_year_mills",
      "Prior year mills",
      "num"
     ],
     [
      "school_district",
      "School district"
     ],
     [
      "mills_school",
      "School mills",
      "num"
     ],
     [
      "mills_state",
      "State mills",
      "num"
     ],
     [
      "mills_county",
      "County mills",
      "num"
     ],
     [
      "mills_city",
      "City/town mills",
      "num"
     ],
     [
      "mills_other",
      "Other mills",
      "num"
     ],
     [
      "mills_note",
      "Note"
     ]
    ],
    "link": {
     "label": "DOR levy district map",
     "url": "https://experience.arcgis.com/experience/6e9c3aeab62c42629729f1727ff180c2"
    },
    "note": "Tax ≈ taxable value × total mills ÷ 1,000. Taxable value is market value × the class tax rate."
   },
   "site": {
    "label": "Levy district",
    "mode": "contains",
    "summary": "{levy_district} ({county} County): {total_mills:num} mills {mills_year}",
    "fields": [
     [
      "levy_district",
      "Levy district"
     ],
     [
      "total_mills",
      "Total mills",
      "num"
     ],
     [
      "mills_year",
      "Mills tax year"
     ]
    ]
   }
  },
  {
   "id": "tif_districts",
   "title": "Tax increment financing (TIF / urban renewal) districts",
   "group": "money_incentives",
   "kind": "polygon",
   "default_on": false,
   "minzoom": 0,
   "count": 90,
   "source": {
    "agency": "Montana Department of Revenue (attributes) / Montana State Library (boundaries)",
    "name": "Tax Increment Financing Districts (TIFD), MSDI Administrative Boundaries",
    "url": "https://gisservice.mt.gov/arcgis/rest/services/msdi_administrative_boundaries_map_v1/MapServer/2",
    "cadence": "As districts are created, amended or terminated",
    "retrieved": "2026-10-06",
    "license": "Public record"
   },
   "coverage": "Statewide DOR register of TIF districts mapped by the State Library: 90 districts (67 existing, 18 terminated, 5 proposed) in 23 counties.",
   "gaps": "Boundaries were digitized from legal descriptions, exhibits or parcels and can lag recent amendments; check the city for districts created or expanded in the last year. Base-year and sunset come from DOR and may be blank for older districts. Increment and budget figures are not included.",
   "files": {
    "geojson": "money/tif_districts.geojson"
   },
   "style": {
    "by": {
     "prop": "status",
     "type": "category",
     "default": "#BDB6A8",
     "stops": [
      [
       "Existing",
       "#5B7F95",
       "Active"
      ],
      [
       "Proposed",
       "#9FB5C4",
       "Proposed"
      ],
      [
       "Terminated",
       "#C9C4B5",
       "Terminated / expired"
      ]
     ]
    },
    "opacity": 0.45,
    "outline": "#2F3A36",
    "width": 1
   },
   "popup": {
    "title": "{name}",
    "subtitle": "{type} · {county} County",
    "fields": [
     [
      "status",
      "Status"
     ],
     [
      "established",
      "Established",
      "year"
     ],
     [
      "base_year",
      "Base year",
      "year"
     ],
     [
      "sunset_year",
      "Sunset",
      "year"
     ],
     [
      "termination_date",
      "Termination date",
      "date"
     ],
     [
      "tifd_id",
      "DOR id"
     ],
     [
      "multiple_levy_districts",
      "Spans several levy districts"
     ],
     [
      "acres",
      "Acres",
      "num"
     ],
     [
      "notes",
      "Notes"
     ]
    ]
   },
   "site": {
    "label": "TIF district",
    "mode": "contains",
    "summary": "{name} ({type}, {status}; base year {base_year}, sunset {sunset_year})",
    "fields": [
     [
      "name",
      "TIF district"
     ],
     [
      "status",
      "TIF status"
     ],
     [
      "sunset_year",
      "TIF sunset",
      "year"
     ]
    ]
   }
  },
  {
   "id": "oz_designated",
   "title": "Opportunity Zones (2018 designation)",
   "group": "money_incentives",
   "kind": "polygon",
   "default_on": false,
   "minzoom": 0,
   "count": 25,
   "source": {
    "agency": "U.S. Treasury / CDFI Fund (via HUD eGIS)",
    "name": "Qualified Opportunity Zones (designated 2018)",
    "url": "https://services.arcgis.com/VTyQ9soqVukalItT/arcgis/rest/services/Opportunity_Zones/FeatureServer/13",
    "cadence": "Fixed designation",
    "retrieved": "2026-10-06",
    "license": "Public domain (U.S. federal government work)"
   },
   "coverage": "All 25 Montana census tracts designated as Qualified Opportunity Zones in 2018 (2010 tract lines).",
   "gaps": "The 2018 designations run until the OZ 2.0 designations take effect on Jan 1, 2027 under the 2025 amendments (One Big Beautiful Bill Act; Treasury Rev. Proc. 2026-14). Check eligibility rules for investments made near the transition with a tax adviser.",
   "files": {
    "geojson": "money/oz_designated.geojson"
   },
   "style": {
    "color": "#A35D6A",
    "opacity": 0.35,
    "outline": "#A35D6A",
    "width": 1.2
   },
   "popup": {
    "title": "Opportunity Zone, tract {tract}",
    "subtitle": "{county} County",
    "fields": [
     [
      "geoid",
      "Tract (2010 GEOID)"
     ],
     [
      "rural",
      "Rural"
     ],
     [
      "designation",
      "Designation"
     ]
    ],
    "link": {
     "label": "CDFI Fund: Opportunity Zones",
     "url": "https://www.cdfifund.gov/opportunity-zones"
    }
   },
   "site": {
    "label": "Opportunity Zone (2018)",
    "mode": "contains",
    "summary": "Inside designated OZ tract {geoid}",
    "fields": [
     [
      "geoid",
      "OZ tract"
     ]
    ]
   }
  },
  {
   "id": "oz2_eligible",
   "title": "Opportunity Zones 2.0: eligible tracts and Governor's selections",
   "group": "money_incentives",
   "kind": "polygon",
   "default_on": false,
   "minzoom": 0,
   "count": 58,
   "source": {
    "agency": "Montana Department of Commerce",
    "name": "Montana Opportunity Zones v2: OZ 2.0 eligible tracts and Governor's selection",
    "url": "https://services.arcgis.com/iTQUx5ZpNUh47Geb/arcgis/rest/services/Montana_Opportunity_Zones_v2/FeatureServer/0",
    "cadence": "During the 2026 nomination period",
    "retrieved": "2026-10-06",
    "license": "Public record"
   },
   "coverage": "The 58 Montana tracts eligible for the 2027 OZ designation round (2020 tracts), with the Governor's selection status from Montana Commerce: 34 not selected by governor, 20 selected by governor, 4 under discussion.",
   "gaps": "Selections are the state's working list during the 2026 nomination window (deadline extended to Oct 28 2026); they are not designations until Treasury certifies them (by about Dec 27 2026, effective Jan 1 2027). Refresh this layer after certification.",
   "files": {
    "geojson": "money/oz2_eligible.geojson"
   },
   "style": {
    "by": {
     "prop": "governor",
     "type": "category",
     "default": "#D9D3C3",
     "stops": [
      [
       "Selected by Governor",
       "#A35D6A",
       "Selected by Governor"
      ],
      [
       "Under Discussion",
       "#D2AE8E",
       "Under discussion"
      ],
      [
       "Not Selected by Governor",
       "#D9D3C3",
       "Eligible, not selected"
      ]
     ]
    },
    "opacity": 0.5,
    "outline": "#ffffff",
    "width": 0.8
   },
   "popup": {
    "title": "{tract_name}",
    "subtitle": "{county} County · OZ 2.0 eligible",
    "fields": [
     [
      "governor",
      "Governor's selection"
     ],
     [
      "population",
      "Population",
      "int"
     ],
     [
      "poverty_rate",
      "Poverty rate",
      "pct"
     ],
     [
      "mfi_pct_of_benchmark",
      "Median family income, % of benchmark",
      "pct"
     ],
     [
      "rural",
      "Rural (Treasury)"
     ],
     [
      "metro",
      "Metro area"
     ]
    ],
    "link": {
     "label": "Montana Commerce OZ 2.0 map",
     "url": "https://experience.arcgis.com/experience/8bf3114bcc744aad8ce4a787c0302bcc"
    }
   },
   "site": {
    "label": "OZ 2.0",
    "mode": "contains",
    "summary": "OZ 2.0 eligible tract {geoid}: {governor}",
    "fields": [
     [
      "geoid",
      "OZ 2.0 tract"
     ],
     [
      "governor",
      "Governor's selection"
     ]
    ]
   }
  },
  {
   "id": "nmtc_eligible",
   "title": "New Markets Tax Credit eligible tracts",
   "group": "money_incentives",
   "kind": "polygon",
   "default_on": false,
   "minzoom": 0,
   "count": 110,
   "source": {
    "agency": "U.S. Treasury CDFI Fund (via HUD eGIS)",
    "name": "New Markets Tax Credit eligible low-income community tracts (ACS 2016–2020)",
    "url": "https://services.arcgis.com/VTyQ9soqVukalItT/arcgis/rest/services/NMTC20/FeatureServer/0",
    "cadence": "Updated with each ACS-based eligibility release",
    "retrieved": "2026-10-06",
    "license": "Public domain (U.S. federal government work)"
   },
   "coverage": "110 of 319 Montana census tracts qualify as NMTC low-income communities (poverty ≥ 20% or median family income ≤ 80% of benchmark, ACS 2016–2020), with severe/deep distress flags.",
   "gaps": "Eligibility uses ACS 2016–2020 until the CDFI Fund adopts newer ACS data; projects must still win an allocation from a Community Development Entity. Tract-level only; the CDFI Fund's CIMS mapping tool is the authority for a specific address.",
   "files": {
    "geojson": "money/nmtc_eligible.geojson"
   },
   "style": {
    "by": {
     "prop": "severe_distress",
     "type": "category",
     "default": "#C7D3A8",
     "stops": [
      [
       "Yes",
       "#5E8C6A",
       "Severe distress"
      ],
      [
       "No",
       "#C7D3A8",
       "Eligible"
      ]
     ]
    },
    "opacity": 0.45,
    "outline": "#ffffff",
    "width": 0.6
   },
   "popup": {
    "title": "NMTC-eligible tract {geoid}",
    "subtitle": "{county} County",
    "fields": [
     [
      "poverty_rate",
      "Poverty rate",
      "pct"
     ],
     [
      "mfi_pct_of_benchmark",
      "Median family income, % of benchmark",
      "pct"
     ],
     [
      "unemployment_rate",
      "Unemployment rate",
      "pct"
     ],
     [
      "severe_distress",
      "Severe distress"
     ],
     [
      "deep_distress",
      "Deep distress"
     ]
    ],
    "link": {
     "label": "CDFI Fund CIMS",
     "url": "https://www.cdfifund.gov/cims3"
    }
   },
   "site": {
    "label": "NMTC eligibility",
    "mode": "contains",
    "summary": "NMTC-eligible tract {geoid} (severe distress: {severe_distress})",
    "fields": [
     [
      "geoid",
      "NMTC tract"
     ],
     [
      "severe_distress",
      "NMTC severe distress"
     ]
    ]
   }
  },
  {
   "id": "future_land_use",
   "title": "Future land use (city land use plans)",
   "group": "money_policy",
   "kind": "polygon",
   "default_on": false,
   "minzoom": 9,
   "count": 3004,
   "source": {
    "agency": "City planning departments (Belgrade, Billings, Bozeman, Great Falls, Kalispell, Missoula)",
    "name": "Growth policy / land use plan future land use maps (MLUPA cities)",
    "url": "https://commerce.mt.gov/Montana-Land-Use-Planning-Act",
    "cadence": "When plans are adopted or amended",
    "retrieved": "2026-10-06",
    "license": "Public record"
   },
   "coverage": "6 of the 10 MLUPA cities publish their future land use map as GIS: Belgrade, Billings, Bozeman, Great Falls, Kalispell, Missoula. Each city's own category is kept as the label and grouped into nine shared classes for colouring.",
   "gaps": "No machine-readable map for Columbia Falls (City GIS (ArcGIS org of cityofcolumbiafalls) publishes zoning, planning boundaries and existing land use only; the growth-policy future land use map is a PDF.); Helena (City/county GIS (helenamontanamaps.org) publishes zoning, URDs and the Helena Valley (county) planning area; no city future land use layer found. Lewis & Clark County's Helena Valley land-use designations exist but are a county plan.); Laurel (No GIS future land use layer found; Montana Commerce's Laurel land-suitability analysis is not an adopted map.); Whitefish (No GIS future land use layer found (growth policy map is a PDF); Commerce hosts Whitefish zoning and TIF districts only.) Maps are policy guidance, not zoning; several cities are mid-way through MLUPA land use plan updates, so check the adoption status on the city's page.",
   "files": {
    "parts": "money/flu/parts.json"
   },
   "style": {
    "by": {
     "prop": "category",
     "type": "category",
     "default": "#BDB6A8",
     "stops": [
      [
       "res_low",
       "#E9DDB0",
       "Residential, low density"
      ],
      [
       "res_med",
       "#D9B86C",
       "Residential, medium density"
      ],
      [
       "res_high",
       "#B07A55",
       "Residential, high density"
      ],
      [
       "mixed_use",
       "#A35D6A",
       "Mixed use"
      ],
      [
       "commercial",
       "#C9705A",
       "Commercial"
      ],
      [
       "industrial",
       "#8C8AA8",
       "Industrial / employment"
      ],
      [
       "public_open",
       "#7FA37A",
       "Public / open space"
      ],
      [
       "ag_rural",
       "#C7D3A8",
       "Agricultural / rural"
      ],
      [
       "other",
       "#BDB6A8",
       "Other / reserve"
      ]
     ]
    },
    "opacity": 0.55,
    "outline": "#ffffff",
    "width": 0.5
   },
   "popup": {
    "title": "{label}",
    "subtitle": "{city} future land use",
    "fields": [
     [
      "category_label",
      "Class"
     ],
     [
      "code",
      "Map code"
     ],
     [
      "plan",
      "Plan"
     ],
     [
      "acres",
      "Acres in this area",
      "num"
     ]
    ]
   },
   "site": {
    "label": "Future land use",
    "mode": "contains",
    "summary": "{city}: {label} ({category_label})",
    "fields": [
     [
      "label",
      "Future land use"
     ],
     [
      "category_label",
      "Future land use class"
     ],
     [
      "city",
      "Plan city"
     ]
    ]
   }
  }
 ],
 "tables": {
  "mills_yellowstone": {
   "file": "money/mills_yellowstone.json",
   "about": "Yellowstone County TY2025 mills by school-district levy code, with breakdown"
  },
  "future_land_use_coverage": {
   "file": "money/flu/coverage.json",
   "about": "Which MLUPA cities have a GIS future land use map, layer URLs, category vocabulary"
  },
  "sources": {
   "file": "money/sources.json",
   "about": "Source records for each money and policy dataset"
  }
 }
}