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MontanaSB 53469th Legislature, Regular Session (2025)Senate

Provide property tax exemption for wireless infrastructure

Sponsored By: Greg Hertz (Republican)

Signed by Governor

CommunicationsInformation TechnologyRevenue, StateTaxationTaxation--Property

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Bill Overview

Analyzed Economic Effects

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

Public webpage for broadband project notices

Beginning July 1, 2025, the department runs a public web page for broadband and wireless projects that seek the tax break. Project owners can post planned locations. Local governments can post comments on those plans.

Tax break for new broadband and wireless

Beginning July 1, 2025, new fiber or coax placed in service on or after July 1, 2021, and new wireless placed on or after July 1, 2025, are tax‑exempt for 5 years. After 5 years, taxable value rises 20% each year until it is fully taxable 10 years after it was placed in service. To keep the break, the owner must reinvest the tax savings in new qualifying Montana infrastructure within 2 years, spend at least the amount saved, and not charge customers for it. Fiber or coax paid for with American Rescue Plan Act section 9901 funds does not qualify. Owners must keep records, and the state or local government can take back the taxes with interest and penalties for up to 10 years if rules are broken; recapture can be canceled if the failure was beyond the owner’s control.

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

House vote • 4/24/2025

Do Concur

Yes: 65 • No: 35

House 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

    4/24/2025House

  10. Committee Report

    4/23/2025House

  11. Committee Executive Action

    4/23/2025House

  12. Hearing

    4/22/2025House

  13. Rereferred to Committee

    4/22/2025House

  14. 2nd Reading

    4/22/2025House

  15. Committee Report

    4/17/2025House

  16. Committee Executive Action

    4/17/2025House

  17. Hearing

    4/9/2025House

  18. Hearing

    4/7/2025House

  19. 1st Reading

    4/4/2025House

  20. Referred to Committee

    4/4/2025House

  21. Transmitted to House

    4/3/2025Senate

  22. 3rd Reading

    4/3/2025Senate

  23. Committee Report

    4/2/2025Senate

  24. Committee Executive Action

    4/2/2025Senate

  25. Hearing

    4/1/2025Senate

Bill Text

  • Enrolled

    4/28/2025

    PDF

  • Introduced

    3/20/2025

    PDF

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