Montana legislation · 2025 Regular Session
Montana SB540: Revise taxation of class 17 property
Status: Failed, May 23, 2025
What the bill says
A bill for an act providing for local assessment of certain dedicated communications infrastructure property; providing that property of a certain value remains subject to class 17 property taxation and local assessment; providing definitions; amending sections 15-6-156, 15-6-162, and 15-23-101, mca; and providing an immediate effective date and a retroactive applicability date.".
From the engrossed text:
A BILL FOR AN ACT PROVIDING FOR LOCAL ASSESSMENT OF CERTAIN DEDICATED COMMUNICATIONS INFRASTRUCTURE PROPERTY; PROVIDING THAT PROPERTY OF A CERTAIN VALUE REMAINS SUBJECT TO CLASS 17 PROPERTY TAXATION AND LOCAL ASSESSMENT; PROVIDING DEFINITIONS; AMENDING SECTIONS 15-6-156, 15-6-162, AND 15-23-101, MCA; AND PROVIDING AN IMMEDIATE EFFECTIVE DATE AND A RETROACTIVE APPLICABILITY DATE." BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MONTANA: Section 1. Section 15-6-156, MCA, is amended to read: "15-6-156. Class thirteen property -- description -- taxable percentage. (1) Except as provided in subsections (2)(a) through (2)(i), class thirteen property includes: (a) electrical generation facilities, except wind generation facilities, biomass generation facilities, and energy storage facilities classified under 15-6-157, of a centrally assessed electric power company; (b) electrical generation facilities, except wind generation facilities, biomass generation facilities, and energy storage facilities classified under 15-6-157, owned or operated by an exempt wholesale generator or an entity certified as an exempt wholesale generator pursuant to 42 U.S.C. 16451; (c) noncentrally assessed electrical generation facilities, except wind generation facilities, biomass generation facilities, and energy storage facilities classified under 15-6-157, owned or operated by any electrical energy producer; (d) allocations of centrally assessed telecommunications services companies; and (e) dedicated communications infrastructure described in 15-6-162(5)(4) for which construction commenced after June 30, 2027 2037, or for which the 15-year period provided for …
Sponsors
- Beard, Becky (R, 38) · primary sponsor
Latest actions
- : (S) Died in Process
- : (S) Revised Fiscal Note Printed
- : (S) Fiscal Note Unsigned
- : (H) 2nd Reading
- : (H) Scheduled for 2nd Reading
- : (S) Revised Fiscal Note Received
- : (S) Revised Fiscal Note Requested
- : (H) Committee Report
- : (H) Committee Executive Action
- : (H) Hearing
Votes
- Do Concur (April 22, 2025): 37 yea, 63 nay, failed
- Do Pass (April 3, 2025): 41 yea, 9 nay, passed
- Do Pass (April 2, 2025): 42 yea, 7 nay, passed
Subjects: Information Technology, Taxation, Revenue, State, Communications, Revenue, Local, Taxation--Property
Common questions
- What is SB540?
- SB540 is a bill in the Montana Legislature (2025 Regular Session): Revise taxation of class 17 property.
- What does SB540 do?
- In its own words: A bill for an act providing for local assessment of certain dedicated communications infrastructure property; providing that property of a certain value remains subject to class 17 property taxation and local assessment; providing definitions; amending sections 15-6-156, 15-6-162, and 15-23-101, mca; and providing an immediate effective date and a retroactive applicability date.".
- What is the status of SB540?
- Failed as of May 23, 2025. Latest action: (S) Died in Process (May 23, 2025).
- Who sponsored SB540?
- Beard, Becky (R, 38).
- Where is the official record for SB540?
- On the Montana Legislature website: https://bills.legmt.gov/#/laws/bill/2/LC0982
Source: official Montana record. Tracked by Delilah, AI for legislation across all 50 states and Congress.