SBURA manages approximately $3.7 million of tax increment funding generated annually.  These funds represent the increase or "incremental" property tax values over and above the District's base taxable values established in 2008.  Montana Code Annotated Sections 7-15-4233 and 7-15-4288 define those costs that may be paid using tax increment financing.  Billings City Council must approve all tax increment expenditures.