Generation Facility Corporate Tax Exemptions (Montana)

Summary

Last modified on January 5, 2015.

Financial Incentive Program

Place	Montana
Name	Generation Facility Corporate Tax Exemptions
Incentive Type	Property Tax Incentive
Applicable Sector	Commercial, Industrial
Eligible Technologies	Solar Thermal Electric, Photovoltaics, Landfill Gas, Wind, Biomass, Geothermal Electric, Small Hydroelectric, Fuel Cells using Renewable Fuels
Active Incentive	Yes
Implementing Sector	State/Territory
Energy Category	Renewable Energy Incentive Programs, Energy Efficiency Incentive Programs
Amount	100% exemption for 5 years
Eligible System Size	Up to 1 MW nameplate capacity
Expiration Date	none The date "none" was not understood.
Website	http://www.deq.mt.gov/Energy/renewable/taxincentrenew.mcpx#15-6-225
References	DSIRE

Summary

New electricity generating facilities built in Montana with a capacity of up to one megawatt (MW) that use an alternative renewable energy source are exempt from property taxes for five years after operation begins. The taxable value of the property varies depending on the property ownership and class. The assessed value of personal property is adjusted yearly based on a trend factor that reflects the relevant rate of inflation and on the Montana Department of Revenue’s depreciation schedule. State property tax exemption forms are available at the Department of Revenue’s county office.

"Alternative renewable energy source" includes energy sources such as solar energy, wind energy, geothermal energy, conversion of biomass, fuel cells that do not require hydrocarbon fuel, small hydroelectric generators, and methane from solid waste that is used to generate energy in a useful form, including electricity.

Incentive Contact

Contact Name	Information Specialist - MT Dept. of Rev.
Department	Montana Department of Revenue
Address	P.O. Box 5805
Place	Helena, Montana
Zip/Postal Code	59604-5805
Phone	(406) 444-6900
Email	DORCustomerAssistance@mt.gov
Website	https://revenue.mt.gov/

Contact Name	Garrett Martin
Department	Montana Department of Environmental Quality
Division	Energy Planning & Renewable Energy
Address	1520 East Sixth Ave
Address 2	PO Box 200901
Place	Helena, Montana
Zip/Postal Code	59620-0901
Phone	(406) 444-6582
Email	gmartin@mt.gov
Website	http://deq.mt.gov/energy/default.mcpx

Authorities (Please contact the if there are any file problems.)

Authority 1:	MCA § 15-6-225
Date Enacted	2001
Expiration Date	none

• Incentive and policy data are reviewed and approved by the N.C. Solar Center's DSIRE project staff.