Montana
MT
Bozeman School District
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-14
Gallatin County
Personal Property Tax; Real Property Tax
Tax Abatement
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.
$3,585
$0
$3,585
(none)
https://www.bsd7.org/
6472
Montana
MT
Butte School District
School District
2019
Property Tax Abatement Programs
General Economic Development
Council Resolution 16-35, under section 15-24-1502 of the Montana Code Annotated
Butte Silver Bow City and County
Property Tax
Tax Abatement
(not specified)
$22,851
$0
$22,851
(none)
https://www.co.silverbow.mt.us/2032/Annual-Comprehensive-Financial-Report
6473
Montana
MT
Butte Silver Bow City and County
City/County
2019
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
$41,030
$0
$41,030
(none)
https://www.co.silverbow.mt.us/2032/Annual-Comprehensive-Financial-Report
6474
Montana
MT
Columbia Falls
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-1402
Flathead County
Property Tax
Tax Abatement
(not specified)
$3,093
$0
$3,093
The School District levied mills based on this lower taxable valuation after taking into account the tax abatement. The total mills levied in FY 2019 were 265.74. The tax abatements resulted in an increase of mills but did not result in a loss of tax revenue as mills necessary to generate the revenue to fully fund the budget are based on the lower (adjusted) tax valuations. Recipient of abatement is OKO Properties, LLC/Western Building Center. Abatement began in 2010.
6475
Montana
MT
Columbia Falls
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-1402
Flathead County
Property Tax
Tax Abatement
(not specified)
$60,157
$0
$60,157
The School District levied mills based on this lower taxable valuation after taking into account the tax abatement. The total mills levied in FY 2019 were 265.74. The tax abatements resulted in an increase of mills but did not result in a loss of tax revenue as mills necessary to generate the revenue to fully fund the budget are based on the lower (adjusted) tax valuations. Recipient of abatement is FH Stoltze Land and Lumber Company. Abatement began in 2014.
6476
Montana
MT
Flathead County
County
2019
New & Expanding Business
General Economic Development
Montana Code Annotated, Title 15, Chapter 24, Part 1
Property Tax
Tax Abatement
Tax Abatement
$84,283
$0
$84,283
(none)
https://flathead.mt.gov/department-directory/finance#
6477
Montana
MT
Gallatin County
County
2019
New & Expanding Business
General Economic Development
Montana Code Annotated, Title 15, Chapter 24, Part 14,
Gallatin County
Property Tax
Tax Abatement
Tax Abatement
$69,314
$0
$69,314
(none)
https://gallatincomt.virtualtownhall.net/finance-department/pages/annual-audit-reports
6478
Montana
MT
Helena School District
School District
2019
Various Tax Abatements
General Economic Development
MCA 15-24-14
Lewis and Clark County
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.
$65,288
$0
$65,288
See CACFR for company specific amounts, about half the abatemetns are for Boeing.
https://helenaschools.org/departments/business-finance/
6479
Montana
MT
Kalispell
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-14
Flathead County
Property Tax
Tax Abatement
Property Tax abated by this section are subject to recapture if the ownership does not meet the requirements of this section or the City’s resolution granting the abatement.
$86
$0
$86
Recipient of Abatement is Semitool Inc.
6480
Montana
MT
Kalispell
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-14
Flathead County
Property Tax
Tax Abatement
Property Tax abated by this section are subject to recapture if the ownership does not meet the requirements of this section or the City’s resolution granting the abatement.
$2,350
$0
$2,350
Recipient of abatement is R Thompson Farms LLC.
6481
Montana
MT
Kalispell
School District
2019
New or Expanding Industry
General Economic Development
MCA 15-24-14
Flathead County
Property Tax
Tax Abatement
Property Tax abated by this section are subject to recapture if the ownership does not meet the requirements of this section or the City’s resolution granting the abatement.
$13,728
$0
$13,728
Recipient of Abatement is Semitool Inc.
6482
Montana
MT
Montana
State
2019
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.
$3,769,000
$0
$3,769,000
(none)
https://sfsd.mt.gov/SAB/acfr/index
6483
Montana
MT
Yellowstone County
County
2019
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
$1,808,002
$0
$1,808,002
CAFR reports losses to cities and school districts due to the county's agreements
https://www.yellowstonecountymt.gov/finance/CompRpt/compreport22/index.asp
6484
13