{"schema_version":1,"layer":"incentives","reviewed_on":"2026-10-26","coverage_note":"Selected state program requirements and a dated operator report. Eligibility, commitments, operator reports and independently verified outcomes have different meanings. No cost per job is calculated.","items":[{"id":"incentive-mt-class17-20261025","kind":"incentive_program","subject":"Montana Class17 facility and onsite generation classification gates","state_codes":["mt"],"scope":"Two statutory facility routes, conditional construction certification and specific generation and communications terms.","fields":{"status":{"value":"program","source_ids":["mt-data-center-law-20261025","mt-data-center-guidance-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"mt_classification_basis":{"value":"Conditional Class17 taxable valuation classification, not blanket exemption or actual tax bill","source_ids":["mt-data-center-law-20261025","mt-data-center-guidance-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"valuation_basis":{"value":"Agency calls0.9percent of market value a taxable valuation rate. Actual tax bill or savings not established by multiplying market value by0.9percent alone.","source_ids":["mt-data-center-law-20261025","mt-data-center-guidance-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"ownership_gate":{"value":"One or more buildings under single ownership on contiguous parcels; statute includes wholly owned subsidiary or parent with100percent ownership interest.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"large_facility_route":{"value":"At least300000square feet and at least150million dollars total land, improvements, personal property and software cost, with construction after June30 2017.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"expanded_facility_route":{"value":"At least25000square feet new or expanded area and at least50million dollars invested in48months, construction after January1 2019.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"construction_certification":{"value":"Before March1of first classification tax year, taxpayer may certify facility under construction will meet subsection2within two years; future certification is not completed investment.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"generation_scope":{"value":"Electrical generation and storage commencing operation after May13 2025, on facility side of utility meter and primarily used onsite included in selected definition.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"onsite_gate":{"value":"Primarily onsite means at least80percent onsite consumption on annualized kilowatt hour basis, certified annually; utility grade generation meter measures total produced kilowatt hours.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"emergency_exception":{"value":"Governor declared generation emergency suspends80percent condition for qualifying center relying on backup generation and making facility side electricity available to utility for residential and business service during emergency period.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"generation_term":{"value":"Selected electrical generation systems receive Class17rate for ten years from construction commencement, then Class13rate. Not a universal ten year term for all center property or blanket storage term determination.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"communications_term":{"value":"Dedicated owned or leased communications infrastructure construction after June30 2017and before July1 2037; ten years from construction commencement, then Class13rate.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"assessment_boundary":{"value":"Qualified center taxable property locally assessed except selected centrally assessed dedicated interstate or intrastate communications infrastructure.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"mill_boundary":{"value":"Class17property in urban renewal or targeted economic development districts remains subject to listed school and state equalization mills.","source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"guidance_boundary":{"value":"Agency short guidance lists25000square foot route; statute separately includes300000square foot route and2025onsite generation provisions.","source_ids":["mt-data-center-law-20261025","mt-data-center-guidance-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance."},"individual_classification":{"value":null,"source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance.","unknown_reason":"No individual classification, tax bill, measured generation or exact record match reviewed."},"actual_tax_savings":{"value":null,"source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance.","unknown_reason":"No individual classification, tax bill, measured generation or exact record match reviewed."},"actual_onsite_generation":{"value":null,"source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance.","unknown_reason":"No individual classification, tax bill, measured generation or exact record match reviewed."},"atlas_record_id":{"value":null,"source_ids":["mt-data-center-law-20261025"],"scope":"Conditional statutory classification context, not actual benefits, generation or eligibility for any named project.","locator":"2025MCA15 6 162 subsections1through8 and agency guidance.","unknown_reason":"No individual classification, tax bill, measured generation or exact record match reviewed."}}}],"sources":{"mt-data-center-law-20261025":{"url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0060/part_0010/section_0620/0150-0060-0010-0620.html","checked_at":"2026-10-25T02:18:55.583463+00:00","sha256":"8323a618a79919890429deeedec8567a0c898418144ddd6f0baf08f40ddcfd40","title":"Montana2025 MCA15 6 162 Class17","publisher":"Montana Legislature","tier":"A","published_on":null,"date_note":"Law labeled2025MCA and includes2025amendment; exact online publication day unknown.","scope":"Entire substantive section or guidance read; cross referenced class13rate and exemption statutes not reviewed.","establishes_status":["program"]},"mt-data-center-guidance-20261025":{"url":"https://revenue.mt.gov/publications/Qualified-Data-Center-Application","checked_at":"2026-10-25T02:18:54.894708+00:00","sha256":"e2998b2715c25888c29c71034b0ae72c81f306023a2ca98d6f5351043cb878ae","title":"Montana qualified data center classification guidance","publisher":"Montana Department of Revenue","tier":"A","published_on":null,"date_note":"Law labeled2025MCA and includes2025amendment; exact online publication day unknown.","scope":"Entire substantive section or guidance read; cross referenced class13rate and exemption statutes not reviewed.","establishes_status":["program"]}},"details":[{"id":"incentive-mt-class17-20261025","html":"

Montana Class17 facility and onsite generation classification gates

Two statutory facility routes, conditional construction certification and specific generation and communications terms.

Status
programMontana Legislature. Source: Publication date not stated. Checked: October 25, 2026. Montana Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Mt classification basis
Conditional Class17 taxable valuation classification, not blanket exemption or actual tax billMontana Legislature. Source: Publication date not stated. Checked: October 25, 2026. Montana Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Valuation basis
Agency calls0.9percent of market value a taxable valuation rate. Actual tax bill or savings not established by multiplying market value by0.9percent alone.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026. Montana Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Ownership gate
One or more buildings under single ownership on contiguous parcels; statute includes wholly owned subsidiary or parent with100percent ownership interest.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Large facility route
At least300000square feet and at least150million dollars total land, improvements, personal property and software cost, with construction after June30 2017.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Expanded facility route
At least25000square feet new or expanded area and at least50million dollars invested in48months, construction after January1 2019.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Construction certification
Before March1of first classification tax year, taxpayer may certify facility under construction will meet subsection2within two years; future certification is not completed investment.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Generation scope
Electrical generation and storage commencing operation after May13 2025, on facility side of utility meter and primarily used onsite included in selected definition.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Onsite gate
Primarily onsite means at least80percent onsite consumption on annualized kilowatt hour basis, certified annually; utility grade generation meter measures total produced kilowatt hours.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Emergency exception
Governor declared generation emergency suspends80percent condition for qualifying center relying on backup generation and making facility side electricity available to utility for residential and business service during emergency period.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Generation term
Selected electrical generation systems receive Class17rate for ten years from construction commencement, then Class13rate. Not a universal ten year term for all center property or blanket storage term determination.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Communications term
Dedicated owned or leased communications infrastructure construction after June30 2017and before July1 2037; ten years from construction commencement, then Class13rate.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Assessment boundary
Qualified center taxable property locally assessed except selected centrally assessed dedicated interstate or intrastate communications infrastructure.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Mill boundary
Class17property in urban renewal or targeted economic development districts remains subject to listed school and state equalization mills.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Guidance boundary
Agency short guidance lists25000square foot route; statute separately includes300000square foot route and2025onsite generation provisions.Montana Legislature. Source: Publication date not stated. Checked: October 25, 2026. Montana Department of Revenue. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Individual classification
Not establishedMontana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Actual tax savings
Not establishedMontana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Actual onsite generation
Not establishedMontana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

Atlas record id
Not establishedMontana Legislature. Source: Publication date not stated. Checked: October 25, 2026.

Conditional statutory classification context, not actual benefits, generation or eligibility for any named project. Locator: 2025MCA15 6 162 subsections1through8 and agency guidance..

"}]}