Budget & Taxes (Tax Incentives)

introduced · Montana · Legislature Mar 25, 2025

LC 4173: Revise taxation of of certain telecommunications property

Montana bill LC 4173 revises property tax rules to exempt certain telecommunications infrastructure from taxation. It directly affects rural telecommunications providers serving rural areas or communities with 1,200 residents or fewer, including those operating in no more than three counties. The bill creates a 5-year tax exemption for newly installed fiber optic or coaxial cable placed in service after July 1, 2021, requiring owners to reinvest tax savings into new Montana infrastructure within two years. After 5 years, the exemption phases out gradually over 10 years, ending at full taxable value.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts telecom infrastructure from property tax, reducing state revenue and weakening tax base for budget purposes.90% confidence ✓ TechnologySupports TechnologyExempts rural telecom infrastructure from property tax to incentivize fiber/coaxial network investment, expanding internet access in underserved areas.85% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives Broadband Access Telecommunications

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introduced · Montana · Legislature Mar 24, 2025

LC 982: Revise taxation of class 17 property

This bill revises Montana's property tax rules for dedicated communications infrastructure, specifically fiber optic and coaxial cable networks. It provides a 5-year tax exemption for such infrastructure installed after July 1, 2021, with the exemption phasing out over 10 years (20% per year). Telecom companies installing qualifying infrastructure must reinvest tax savings into new Montana fiber/cable installations within 2 years to maintain the exemption. Federally funded projects under the American Rescue Plan Act are excluded from this tax benefit.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill provides tax exemption for telecom infrastructure, reducing state tax revenue (weakening tax collection) without direct public funding link.92% confidence ✓ TechnologySupports TechnologyProvides tax incentives for telecom infrastructure expansion (fiber/coaxial networks), requiring reinvestment to boost internet access infrastructure in Montana.95% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives Broadband Access Telecommunications

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introduced · Montana · Legislature Mar 27, 2025

LC 1863: Provide property tax exemption for senior care facilities and housing

This bill (LC 1863) provides a temporary property tax exemption during construction for new senior care and housing development projects. It applies specifically to nonprofit organizations (501(c)(3) status) developing facilities for seniors 62+ or 55+ per federal housing rules. Local governments must approve each project via public hearing to confirm community need before the exemption begins. The tax break ends once construction is complete or if the facility is sold to a for-profit entity.

Topics ✗ Budget & TaxesOpposes Budget & TaxesProvides temporary property tax exemption for nonprofits, reducing local government revenue during construction.90% confidence ✓ HealthcareSupports HealthcareProvides tax exemption for nonprofit senior care facilities, enabling development of healthcare infrastructure for elderly residents per federal housing rules.85% confidence ✓ HousingSupports HousingProvides tax exemption for nonprofit senior housing development, directly encouraging affordable housing construction under federal rules.90% confidence

Sub-Topics Tax Incentives Property Development Property Taxes

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died · Montana · House May 22, 2025

HB 451: Revise tax increment financing districts to exclude debt service and certain school levies

HB 451 revises how tax increment financing (TIF) is calculated for newly established targeted economic development districts and urban renewal areas. For districts created after the bill's effective date, it excludes several specific mill levies from the tax increment calculation. These exclusions include certain university system mills, a portion of elementary, high school, and state equalization mills, new voter-approved levies, and mills for general obligation bond debt service. This means that a larger share of the new property tax revenue generated in these areas would directly go to the affected taxing jurisdictions, rather than into the TIF fund.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExcludes school levies and debt service from TIF calculations, reducing available revenue for economic development districts.95% confidence ✗ EducationOpposes EducationExcludes school levies from TIF calculations, reducing potential school funding streams by removing these revenues from tax increment calculations.95% confidence

Sub-Topics Business Taxes Debt & Bonds Tax Incentives

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died · Montana · Legislature May 26, 2025

LC 2511: Exempt certain athletic facilities from the beneficial use tax

This bill (LC 2511) proposed exempting certain athletic facilities from the beneficial use tax. It would have directly affected owners or operators of qualifying sports venues, such as stadiums or training centers, by removing a tax obligation on their property. The bill died in the legislative process on May 26, 2025, and was never enacted into law.

Topics ✗ Budget & TaxesOpposes Budget & TaxesBill exempts athletic facilities from beneficial use tax, reducing state tax revenue. This weakens tax collection, aligning with 'oppose' stance for Budget & Taxes.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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died · Montana · Senate May 23, 2025

SB 540: Revise taxation of class 17 property

SB 540 revises Montana's property tax rules for "class 17 property," specifically targeting dedicated telecommunications infrastructure like fiber optic and coaxial cable. It provides a 5-year tax exemption for new fiber/coaxial cable installations placed in service after July 1, 2021, with the exemption phasing out over 10 years (20% annually). To maintain the exemption, owners must reinvest the tax savings into new Montana cable installations within 2 years without passing costs to consumers. Federal-funded projects (e.g., under the American Rescue Plan) are excluded from the exemption, and owners must keep records for state review. The bill directly affects telecom infrastructure owners and operators in Montana.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates property tax exemption for telecom infrastructure, reducing state tax revenue. Targets specific industry with tax break, weakening fiscal management of state revenue.85% confidence ✓ TechnologySupports TechnologyTax exemption for fiber/coaxial infrastructure incentivizes broadband deployment, directly expanding internet access - a key support indicator for technology policy.95% confidence

Sub-Topics Business Taxes Property Tax Tax Incentives Broadband Access Telecommunications

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