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MontanaSB 53469th Legislature, Regular Session (2025)SenateWALLET

Provide property tax exemption for wireless infrastructure

Sponsored By: Greg Hertz (Republican)

Became Law

CommunicationsInformation TechnologyRevenue, StateTaxation (Generally)Taxation--Property

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 1 benefits, 0 costs, 1 mixed.

Property tax break for fiber and wireless

The law gives a property tax break for fiber or coax put in service on or after July 1, 2021, and for wireless gear put in service on or after July 1, 2025. The property is tax-free for 5 years, then the break drops by 20% each year until it ends after 10 years. To keep the break, owners must reinvest the tax savings in new Montana fiber, coax, or wireless within 2 years. They must reinvest at least the amount of the tax savings and cannot charge those costs to customers. Property paid with American Rescue Plan Act Section 9901 funds is not eligible. Owners must keep records and share them with the department on request. Local governments can end the break and recapture the taxes, with interest and penalties, within 10 years if rules are not met, and may cancel recapture if failure was beyond the owner’s control.

State webpage for fiber and wireless notices

Beginning July 1, 2025, the Department of Revenue runs a public webpage for these tax breaks. Owners who plan to claim the fiber, coax, or wireless exemption can notify local governments of planned locations. Local governments can post comments on those projects.

Sponsors & Cosponsors

Sponsor

  • Greg Hertz

    Republican • Senate

Cosponsors

  • Steve Fitzpatrick

    Republican • House

  • Wendy McKamey

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 209 • No: 90

Senate vote • 4/24/2025

Do Concur

Yes: 65 • No: 35

Senate vote • 4/22/2025

Do Concur

Yes: 66 • No: 33

Senate vote • 4/3/2025

Do Pass

Yes: 40 • No: 10

Senate vote • 4/1/2025

Do Pass

Yes: 38 • No: 12

Actions Timeline

  1. Chapter Number Assigned

    5/16/2025Senate

  2. Signed by Governor

    5/13/2025Senate

  3. Transmitted to Governor

    5/5/2025Senate

  4. Signed by Speaker

    5/5/2025House

  5. Signed by President

    5/2/2025Senate

  6. Returned from Enrolling

    4/29/2025Senate

  7. Sent to Enrolling

    4/28/2025Senate

  8. Returned to Senate

    4/24/2025House

  9. 3rd Reading Concurred

    4/24/2025House

  10. Committee Report--Bill Concurred

    4/23/2025House

  11. Committee Executive Action--Bill Concurred

    4/23/2025House

  12. Hearing

    4/22/2025House

  13. Rereferred to Committee

    4/22/2025House

  14. 2nd Reading Concurred

    4/22/2025House

  15. Committee Report--Bill Concurred

    4/17/2025House

  16. Committee Executive Action--Bill Concurred

    4/17/2025House

  17. Hearing

    4/9/2025House

  18. Hearing

    4/7/2025House

  19. First Reading

    4/4/2025House

  20. Referred to Committee

    4/4/2025House

  21. Transmitted to House

    4/3/2025Senate

  22. 3rd Reading Passed

    4/3/2025Senate

  23. Committee Report--Bill Passed

    4/2/2025Senate

  24. Committee Executive Action--Bill Passed

    4/2/2025Senate

  25. Hearing

    4/1/2025Senate

Bill Text

  • Enrolled

    4/28/2025

    PDF

  • Introduced

    3/20/2025

    PDF

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