Montana MT Bozeman School District School District 2018 New or Expanding Industry General Economic Development MCA 15-24-14 Gallatin County, Montana Real and Personal Property Tax Tax Credit If Property Tax were abated, but the taxpayer did not meet the eligibility requirements, the recapture amount is equal to the amount of taxes avoided, plus interest and penalties for nonpayment of Property Tax. $2,718 $0 $2,718 (none) https://www.bsd7.org/ 6462 Montana MT Butte Silver Bow City and County City/County 2018 Remodeling, Reconstruction or Expansion of Buildings and Structures Construction/rehabilitation Council Resolution 16-35, under section 15-24-1502 of the Montana Code Annotated Butte Silver Bow City and County Property Tax Tax Abatement Must pay penalty plus interest $16,534 $0 $16,534 (none) https://www.co.silverbow.mt.us/2032/Annual-Comprehensive-Financial-Report 6463 Montana MT Columbia Falls School District 2018 Agreement with OKO Properties, LLC/Western Building Center Manufacturing development (not specified) State of Montana (not specified) Tax Abatement (not specified) $25,944 $0 $25,944 (none) 6464 Montana MT Columbia Falls School District 2018 Agreement with FH Stoltze Land and Lumber Company Manufacturing development (not specified) State of Montana (not specified) Tax Abatement (not specified) $121,194 $0 $121,194 (none) 6465 Montana MT Flathead County County 2018 New & Expanding Business General Economic Development Montana Code Annotated, Title 15, Chapter 24, Part 1 Property Tax Tax Abatement Tax Abatement $103,668 $0 $103,668 (none) https://flathead.mt.gov/department-directory/finance# 6466 Montana MT Gallatin County County 2018 New & Expanding Business General Economic Development Montana Code Annotated, Title 15, Chapter 24, Part 14, Gallatin County Property Tax Tax Abatement Tax Abatement $75,633 $0 $75,633 (none) https://gallatincomt.virtualtownhall.net/finance-department/pages/annual-audit-reports 6467 Montana MT Gallatin County County 2018 Historic Properties Historic Preservation Montana Code Annotated, Title 15, Chapter 24, Part 16 Gallatin County Property Tax Tax Abatement Tax Abatement $481 $0 $481 (none) https://gallatincomt.virtualtownhall.net/finance-department/pages/annual-audit-reports 6468 Montana MT Helena School District School District 2018 Various Tax Abatements Business attraction/retention/expansion Montana Code Annotated, Title 15, Chapter 24, Part 14 Lewis and Clark County, Montana Property Tax Tax Abatement Property Tax abated by this section are subject to recapture if the ownership does not add at least $50,000 worth of qualifying improvements or modernized processes within the first two years in which these benefits are provided. $69,155 $0 $69,155 See CACFR for company specific amounts, about half the abatemetns are for Boeing. https://helenaschools.org/departments/business-finance/ 6469 Montana MT Montana State 2018 Montana Board of Investments Commercial Loan Program Infrastructural development (not specified) State of Montana Corporate Income Tax; Individual Income Tax Loan; Tax Credit If the basic sector business does not create the required jobs within the four-year period, then the basic sector business must pay down the loan balance of the local government entity until the loan balance matches the eligible amount per the jobs created. $1,396,000 $0 $1,396,000 (none) https://sfsd.mt.gov/SAB/acfr/index 6470 Montana MT Yellowstone County County 2018 Various County Tax Abatement Agreements General Economic Development Title 15, chapter 10, 20-9-331, 20- Title 15, chapter 10, 20-9-331, 20-9-333, or 20-9-360 MCA Yellowstone County Property Tax Tax Abatement Yes $98,811 $0 $98,811 CAFR reports losses to cities and school districts due to the county's agreements https://www.yellowstonecountymt.gov/finance/CompRpt/compreport22/index.asp 6471 10