# Montana HB 424: Revise taxes for class 17 data center property Montana HB 424, Revise taxes for class 17 data center property, is a 69th Legislature, Regular Session (2025) House bill sponsored by Katie Zolnikov (Republican); status signed, last action 2025-05-19 (Chapter Number Assigned) (as of 2026-10-19). - Canonical: https://policyrisk.com/state-bill/MT-HB424-2025 - As of: 2026-10-19 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Montana HB 424 - State: Montana - Session: 69th Legislature, Regular Session (2025) - Title: Revise taxes for class 17 data center property - Status: signed - Chamber: House - Introduced: 2025-02-07 - Last action: 2025-05-19, Chapter Number Assigned - Sponsor: Katie Zolnikov (Republican) - Cosponsors: 2 - Subjects: Taxation, Energy, Taxation--Property, Revenue, State - Touches household money: no - Roll calls: 6 (458 yes, 37 no in all) - Economic provisions PRIA read: 4 ## Summary No summary available. ## Bill overview: provisions PRIA read - Data centers: parent or subsidiary count as single owner: benefit, low. A qualified data center meets the single-ownership test if a parent company owns 100% or if a wholly owned subsidiary holds the property. One or more buildings under that ownership count as one facility for the tax rules. - School mills apply to data centers in TIF: cost, low. Class Seventeen data center property inside an urban renewal area or a targeted economic development district must pay the elementary, high school, and state equalization mills. This raises school-related property taxes on those properties. The change applies to property tax years beginning after D… - New rules on data center power use and sales: mixed, low. If a qualified data center sells power from its own generator to a public utility or electric co-op, the price cannot be higher than the generator’s cost to produce it. Cost includes capital costs, depreciation, on-site wages and benefits, fuel, supplies, utilities, and needed contracts; it exclude… - Data center infrastructure: shorter break, then half-rate: mixed, low. Dedicated communications lines owned or leased by a qualified data center qualify if construction started after June 30, 2017 and before July 1, 2037. These assets and some generation systems get the lower Class Seventeen rate (0.9% of value) for 10 years from when construction starts; this window… ## Sponsors and cosponsors - Sponsor: Katie Zolnikov (Republican), House - Cosponsor: Dave Fern (Democrat), Senate - Cosponsor: Marta Bertoglio (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-04-22 | Senate | Do Concur | pass | 44 | 6 | | | 2025-04-18 | Senate | Do Concur | pass | 45 | 5 | | | 2025-03-26 | House | Do Pass | pass | 84 | 15 | | | 2025-03-24 | House | AMD-HB0424.002.007 Zolnikov DO PASS | pass | 99 | 0 | | | 2025-03-24 | House | AMD-HB0424.002.006 Fitzpatrick J DO PASS | pass | 98 | 0 | | | 2025-03-24 | House | Do Pass As Amended | pass | 88 | 11 | | ## Actions (36) - 2025-05-19: Chapter Number Assigned (House) - 2025-05-13: Signed by Governor (House) - 2025-05-07: Transmitted to Governor (House) - 2025-05-07: Signed by President (Senate) - 2025-05-06: Signed by Speaker (House) - 2025-04-25: Returned from Enrolling (House) - 2025-04-22: Sent to Enrolling (House) - 2025-04-22: 3rd Reading (Senate) - 2025-04-18: 2nd Reading (Senate) - 2025-04-08: Committee Report (Senate) - 2025-04-08: Committee Executive Action (Senate) - 2025-03-31: Revised Fiscal Note Signed (House) - 2025-03-31: Hearing (Senate) - 2025-03-27: Revised Fiscal Note Received (House) - 2025-03-27: Referred to Committee (Senate) - 2025-03-26: Transmitted to Senate (House) - 2025-03-26: 3rd Reading (House) - 2025-03-25: Revised Fiscal Note Requested (House) - 2025-03-24: 2nd Reading (House) - 2025-03-24: 2nd Reading Motion to Amend (House) - 2025-03-24: 2nd Reading Motion to Amend (House) - 2025-03-19: 2nd Reading Pass Consideration (House) - 2025-03-03: Revised Fiscal Note Printed (House) - 2025-02-28: Fiscal Note Unsigned (House) - 2025-02-27: Revised Fiscal Note Received (House) - 2025-02-24: Revised Fiscal Note Requested (House) - 2025-02-19: Committee Executive Action (House) - 2025-02-18: Fiscal Note Printed (House) - 2025-02-17: Fiscal Note Signed (House) - 2025-02-14: Committee Report (House) - 2025-02-14: Fiscal Note Received (House) - 2025-02-10: Hearing (House) - 2025-02-07: 1st Reading (House) - 2025-02-07: Referred to Committee (House) - 2025-02-07: Fiscal Note Requested (House) - 2025-02-07: Introduced (House) ## Bill text - Enrolled, 2025-04-23: [PDF](https://docs.legmt.gov/download-ticket?ticketId=704c1232-1212-452c-ab8f-5c9f4e7e9b75) - As Amended (Version 3), 2025-03-24: [PDF](https://docs.legmt.gov/download-ticket?ticketId=ad59d5fa-884b-493e-81d2-0bc3075ca61b) - As Amended (Version 2), 2025-02-19: [PDF](https://docs.legmt.gov/download-ticket?ticketId=f39c4fd8-911b-4972-ab6f-853645739be5) - Introduced, 2025-02-07: [PDF](https://docs.legmt.gov/download-ticket?ticketId=c8a4db5b-103d-4090-b3ce-ee9cf202fbac) ## Related bills - SB 437: Revise definition of sex in Montana law (signed) - HB 831: Increase elderly homeowner and renter income tax credit (vetoed) - HB 628: Revise early literacy targeted intervention laws (vetoed) - SB 410: Provide for Montana genomic security act (vetoed) - SB 424: Revising the disabled veteran property tax assistance program (vetoed) - SB 422: Generally revise laws relating to insurance coverage relating to cancer (vetoed) ## Sources - [Enrolled (PDF)](https://docs.legmt.gov/download-ticket?ticketId=704c1232-1212-452c-ab8f-5c9f4e7e9b75) - [As Amended (Version 3) (PDF)](https://docs.legmt.gov/download-ticket?ticketId=ad59d5fa-884b-493e-81d2-0bc3075ca61b) - [As Amended (Version 2) (PDF)](https://docs.legmt.gov/download-ticket?ticketId=f39c4fd8-911b-4972-ab6f-853645739be5) - [Introduced (PDF)](https://docs.legmt.gov/download-ticket?ticketId=c8a4db5b-103d-4090-b3ce-ee9cf202fbac) ## Related - [SB 437: Revise definition of sex in Montana law](https://policyrisk.com/state-bill/MT-SB437-2025) - [HB 831: Increase elderly homeowner and renter income tax credit](https://policyrisk.com/state-bill/MT-HB831-2025) - [HB 628: Revise early literacy targeted intervention laws](https://policyrisk.com/state-bill/MT-HB628-2025) - [SB 410: Provide for Montana genomic security act](https://policyrisk.com/state-bill/MT-SB410-2025) - [SB 424: Revising the disabled veteran property tax assistance program](https://policyrisk.com/state-bill/MT-SB424-2025) - [SB 422: Generally revise laws relating to insurance coverage relating to cancer](https://policyrisk.com/state-bill/MT-SB422-2025) - [Montana bills](https://policyrisk.com/states/montana/bills) - [Montana state hub](https://policyrisk.com/states/montana) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/MT-HB424-2025 (as of 2026-10-19).