Scope
Montana House Bill 424 (Laws 2025, chapter 678) amends MCA 7-15-4286, 15-6-156 and 15-6-162 to revise the property included in class seventeen as data center property, extend the timeframe in which data center property must be built, revise ownership requirements, and provide that school equalization mills are paid on class seventeen property in a tax increment financing district. Its section 1 provides that if electrical power produced by a generator owned by a qualified data center is sold to a public utility or an electric cooperative, the price may not exceed the cost of production.
- Geographic scope
- Montana
- Jurisdiction
- State
- Authority type
- Legislature
- Issuing authority
- Montana Legislature
Dates
- Adopted
- 13 May 2025
- Effective
- 13 May 2025
- Scheduled expiration
- See completion condition
- Ended
- Not recorded as ended
- Completion condition
- The Act states no expiration. It applies retroactively to property tax years beginning after 31 December 2024.
- Source document
- The source page states no document date
- Last checked
- 23 September 2026 (earlier than tracker date 5 October 2026; not an automatic status change)
Summary
Montana House Bill 424, Laws 2025 chapter 678, amended the class seventeen property classification for qualified data centers, extended the period in which data center property must be built, revised ownership rules and required school equalization mills on class seventeen property in tax increment districts. It also limits the price of power sold by a qualified data center generator to a utility or cooperative to the cost of production. The Act was approved on 13 May 2025 and took effect on passage and approval.
What this does not establish
- The approval day comes from the 2025 Laws of Montana, Volume III, which prints "Approved May 13, 2025" at the end of chapter 678; the effective day equals that approval day because the Act is effective on passage and approval.
- The codified location of section 1 within MCA Title 69, chapter 3, part 2 was not opened.
- The class seventeen measure itself is the separate codified record for MCA 15-6-162; this record is the 2025 amending Act.
- The Act's retroactive application to property tax years after 31 December 2024 is not an effective day and is described only in the completion condition.
Unresolved questions
None recorded.
Relationships
Supersession means a later instrument replaces the earlier legal effect. Repeal links identify the repeal instrument and the measure it ends. A later implementation or related letter is not treated as a replacement unless the record says so.
- Related, not a replacement Class seventeen property tax rate for qualified data centers (In effect)
Sources
https://archive.legmt.gov/content/Sessions/69th/Contractor_index/CH0678.pdf
- 2025 Laws of Montana, Volume III (chapter 678) Approval date (13 May 2025) and chapter-to-bill link
- MCA 15-6-162 (history line) Codified section amended by section 4 of chapter 678