Staff recommends that the City Council conduct a public hearing and pass the proposed resolution to assess property owners for sidewalk construction costs for SID 2928 (work order 24-02).   

SID 2928 (Work Order 24-02) provides funding for missing sidewalk improvements at various locations throughout the City of Billings. The improvements have been completed, and the Finance Department has completed the assessment process and is ready to spread the assessments on the 2026 tax roll.  The total amount to be assessed to the district is $164,000.00. Individual property assessments range from $3,920.06 to $16,780.30, with the amount assessed to each property established in accordance with the attached resolution. The assessments will be spread over a 12-year period at an interest rate of 6.75%. This assessment structure provides for the recovery of the costs associated with the completed sidewalk improvements from the properties benefiting from the project.

This project is for Missing Sidewalk Improvements in various locations around the City of Billings.  SID No. 2928 (work order 24-02) has been completed by the Finance Department and is ready to spread on the 2026 tax roll.  

The total cost spread to the district is $164,000.00.  Assessments range from $3,920.06 to $16,780.30 spread over a 12 year period, at an interest rate of 6.75%.  The amount assessed per property is stated in the resolution. 

City Council may:

• Approve; or,
• Not Approve. If not approved, the property owners will not be assessed, and the General Fund will be responsible for paying for the improvements.