Montana legislation · 2025 Regular Session
Montana SB534: Provide property tax exemption for wireless infrastructure
Status: Signed into law, May 16, 2025
What the bill says
An act revising property tax abatements for communication and internet property; exempting certain wireless infrastructure from property taxation; amending sections 15-6-135, 15-6-156, 15-6-219, and 15-6-243, mca; and providing an effective date and an applicability date.
From the engrossed text:
AN ACT REVISING PROPERTY TAX ABATEMENTS FOR COMMUNICATION AND INTERNET PROPERTY; EXEMPTING CERTAIN WIRELESS INFRASTRUCTURE FROM PROPERTY TAXATION; AMENDING SECTIONS 15-6-135, 15-6-156, 15-6-219, AND 15-6-243, MCA; AND PROVIDING AN EFFECTIVE DATE AND AN APPLICABILITY DATE. Section 1. Section 15-6-135, MCA, is amended to read: "15-6-135. Class five property -- description -- taxable percentage -- exemption. (1) Class five property includes: (a) all property used and owned by cooperative rural electrical and cooperative rural telephone associations organized under the laws of Montana, except property owned by cooperative organizations described in 15-6-137(1)(a); (b) air and water pollution control and carbon capture equipment as defined in this section; (c) any personal or real property used primarily in the production of ethanol-blended gasoline during construction and for the first 3 years of its operation; (d) all land and improvements and all personal property owned by a research and development firm, provided that the property is actively devoted to research and development; (e) machinery and equipment used in electrolytic reduction facilities; and (f) all property used and owned by persons, firms, corporations, or other organizations that are engaged in the business of furnishing telecommunications services exclusively to rural areas or to rural areas and cities and towns of 1,200 permanent residents or less. (2) (a) "Air and water pollution control and carbon capture equipment" means …
Sponsors
- Hertz, Greg (R, 7) · primary sponsor
- Fitzpatrick, Steve (R, 24)
Latest actions
- : Chapter Number Assigned
- : (S) Signed by Governor
- : (S) Transmitted to Governor
- : (H) Signed by Speaker
- : (S) Signed by President
- : (S) Returned from Enrolling
- : (S) Sent to Enrolling
- : (H) Returned to Senate
- : (H) 3rd Reading
- : (H) Scheduled for 3rd Reading
Votes
- Do Concur (April 24, 2025): 65 yea, 35 nay, passed
- Do Concur (April 22, 2025): 66 yea, 33 nay, passed
- Do Pass (April 3, 2025): 40 yea, 10 nay, passed
- Do Pass (April 1, 2025): 38 yea, 12 nay, passed
Subjects: Information Technology, Taxation, Revenue, State, Communications, Taxation--Property
Common questions
- What is SB534?
- SB534 is a bill in the Montana Legislature (2025 Regular Session): Provide property tax exemption for wireless infrastructure.
- What does SB534 do?
- In its own words: An act revising property tax abatements for communication and internet property; exempting certain wireless infrastructure from property taxation; amending sections 15-6-135, 15-6-156, 15-6-219, and 15-6-243, mca; and providing an effective date and an applicability date.
- What is the status of SB534?
- Signed into law as of May 16, 2025. Latest action: Chapter Number Assigned (May 16, 2025).
- Who sponsored SB534?
- Hertz, Greg (R, 7), with 1 co-sponsor.
- Where is the official record for SB534?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC0416
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.