Taxes in Columbia Falls

Columbia Falls' tax picture combines Montana's real, favorable statewide structure with a real, local 3% resort tax most other Montana Tier A markets this project has documented do not carry.

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Montana's real, favorable statewide structure

No general state sales tax, a two-bracket income tax topping out at 5.65% for 2026, and a statewide average effective property tax rate of approximately 0.74%, below the national average.

A real, local 3% resort tax

Columbia Falls is one of 11 Montana communities levying a local resort tax, applying a 3% rate to lodging, restaurants, and other tourism-facing retail sales within city limits, approved by voters in June 2020.

Where the resort-tax revenue goes

The tax was estimated to raise approximately $450,000 per year, with more than half directed to public safety and 25% to property tax relief for Columbia Falls residents.

Key takeaways

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Last reviewed: 2026-08-28. Independent research; not financial, tax, or legal advice -- confirm current figures with a local professional before making a decision.