How your tax dollars work: Park County Treasurer explains processes that impact Livingston residents

Meeting April 15, 2025 | Livingston, Park County, Montana

Livingston residents wondering where their tax dollars go and how county services operate received valuable insights during Tuesday's work session, as Park County Treasurer Kevin Larkin pulled back the curtain on his office's operations in a move toward greater government transparency.

During the session with county commissioners, Larkin, a 19-year veteran of the treasurer's position, explained processes that directly impact every property owner and vehicle owner in Livingston and surrounding communities.

"We are responsible for collecting the county's money and holding it safe and guarding it," Larkin said, describing how his office serves as the financial hub for all county operations that Livingston residents depend on daily.

For Livingston homeowners concerned about their property taxes, Larkin highlighted improvements he's implemented to help residents better understand their tax bills. "Years ago when I took over, I broke the tax bill out so people could see where their money was going," he explained.

This change, which has since been adopted by treasurers across Montana, provides Livingston taxpayers with a detailed breakdown showing exactly how much of their payment goes to each service and entity. Larkin further enhanced transparency by adding a visual pie chart to tax bills, which he says has significantly reduced confusion and frustration among local residents.

"I've had a lot of people comment and say, 'You guys did a great job. I'm so glad that you broke this out because I can sit down and I can look and see where my money is going,'" Larkin noted. This information is particularly valuable for Livingston residents questioning infrastructure spending or school funding.

The treasurer's explanation revealed that schools receive the largest portion of local tax dollars, followed by the state, the City of Livingston, and finally Park County government operations—information critical for residents evaluating local budget decisions and ballot measures.

For Livingston's motor vehicle owners, Larkin shared concerns about recent state-level changes that could potentially impact local services. His office processes approximately 35 vehicle titles daily for area residents, but is facing challenges with new state mandates that shift costs to counties.

"The state is saying 'here's all the work, here's all the responsibility, we're dumping it all on the counties, and we're basically out,'" Larkin explained. This shift could eventually affect wait times or costs for Livingston residents registering vehicles or transferring titles.

Larkin's office also manages the Cooke City Resort Tax collections, which impacts tourism-related businesses in the eastern gateway to Yellowstone National Park, an economic driver that indirectly benefits Livingston's economy.

The work session highlighted the interconnected nature of local government services that Livingston residents rely on daily. Larkin pointed to successful cooperation between Park County and neighboring Sweetgrass County on services like road maintenance and the sanitarium as examples of regional partnerships that help manage costs in an era of budget constraints.

"With this day and age, so much stuff is so expensive anymore. So one county can't take all that stuff on," Larkin said, emphasizing how these partnerships benefit taxpayers across the region.

As a seventh-generation Park County resident, Larkin's deep community connections inform his approach to public service. His commitment to accessibility—personally serving customers alongside his staff rather than working from a private office—reflects his philosophy about government accountability in a small community.

"I don't consider myself as being the treasurer. I'm not above my staff. I get up. I wait on people. I do whatever needs to be done," said Larkin, who encouraged commissioners to maintain similar accessibility to Livingston residents.

The work session was part of a series designed to familiarize commissioners with department operations and improve public understanding of county government functions, ultimately creating more informed civic engagement opportunities for Livingston residents.

With budget discussions on the horizon, this transparent look into the treasurer's role provides community members with valuable context for upcoming fiscal decisions that will impact Livingston's public services and tax rates.