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