MontanaMontana would locally assess certain large data centers
If approved, Montana’s Department of Revenue would locally assess certain large data centers and related communications infrastructure, with the proposal reaching tax years after 2024.
What it does
The Department of Revenue would locally assess certain data centers and related communications infrastructure located in one county, if the property exceeds $500 million in market value.
If approved, the proposal would apply to property tax years beginning after December 31, 2024.
Argument forThe Department of Revenue could assess qualifying data centers and communications infrastructure located in one county.
Argument againstA 0.9% tax rate could limit property-tax revenue from very high-value facilities compared with a higher rate.
More detail
The Department of Revenue would locally assess qualifying data centers and related communications infrastructure. This covers qualified data centers and related dedicated communications infrastructure located entirely within one county, with construction starting after July 1, 2025. The property must exceed $500 million in market value. The property would be taxed at the stated 0.9% rate starting in the calendar year its market value exceeds $500 million.
The proposal would apply to property tax years beginning after December 31, 2024. This applies to the act’s property-tax provisions. The proposal sets that retroactive date for property tax years beginning after December 31, 2024.
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Where it stands
- Introduced
- Died
Looking ahead
No hearings or votes scheduled.
History
- 2025
- May 23(S) Died in ProcessDied
- Apr 23(S) Revised Fiscal Note Printed
- Apr 23(S) Fiscal Note Unsigned
- Apr 22(H) 2nd ReadingMinor
- Vote recorded Do Concur. Result: fail.Lower
- Apr 22(H) Scheduled for 2nd ReadingMinor
- Apr 22(S) Revised Fiscal Note ReceivedMinor
- Apr 17(S) Revised Fiscal Note Requested
- Vote recorded be_concurred_in_as_amended. Result: pass.Lower
- Apr 17(H) Committee Report - (H) Taxation
- Apr 17(H) Committee Executive Action - (H) Taxation
- Apr 9(H) Hearing - (H) Taxation
- Apr 7(H) Hearing - (H) Taxation
- Apr 7(H) Hearing Canceled - (H) Taxation
- Apr 6(H) Hearing - (H) Taxation
- Apr 4(H) 1st Reading
- Apr 4(S) Revised Fiscal Note Printed
- Apr 4(H) Referred to Committee - (H) TaxationMinor
- Apr 4(S) Fiscal Note Unsigned
- Apr 4(S) Revised Fiscal Note ReceivedMinor
- Apr 3(S) Transmitted to House
- Vote recorded Do Pass. Result: pass.Upper
- Apr 3(S) 3rd Reading
- Apr 3(S) Scheduled for 3rd ReadingMinor
- Apr 2(S) 2nd ReadingMinor
- Vote recorded Do Pass. Result: pass.Upper
- Apr 2(S) Scheduled for 2nd ReadingMinor
- Apr 2(S) Revised Fiscal Note Requested
- Mar 31(S) Committee Report - (S) Taxation
- Vote recorded do_pass_as_amended. Result: pass.Upper
- Mar 31(S) Committee Executive Action - (S) Taxation
- Mar 29(S) Fiscal Note Signed
- Mar 28(S) Fiscal Note ReceivedMinor
- Mar 27(S) Hearing - (S) Taxation
- Mar 26(S) Referred to Committee - (S) TaxationMinor
- Mar 26(S) 1st Reading
- Mar 25(S) Fiscal Note Requested
- Mar 25(S) Introduced
- Mar 24(LC) Draft Delivered to Requester
- Mar 24(LC) Draft Ready for Delivery
- Mar 24(LC) Draft in Assembly
- Mar 24(LC) Draft in Final Drafter Review
- Mar 22(LC) Draft in Input/Proofing
- Mar 21(LC) Draft in Edit
- Mar 21(LC) Draft in Legal Review
- 2024
- Nov 11(LC) Drafter AssignedIntroduced
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