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Combined Heat and Power Partnership

Generation Facility Corporate Tax Exemption

Date Last Updated11/16/2012
Incentive TypeTax
State/FederalMT
Incentive Administrator/Contact OfficeMontana Department of Revenue
Incentive Initiation Date1/1/2001
Incentive Size and Funding SourceNew electricity generating facilities built in Montana are exempt from property taxes for 5 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.
Eligible RecipientOwners of new commercial or industrial electricity generating facilities built in Montana that use an alternative renewable energy source.
Eligible FuelLandfill Gas; Woody Biomass; Biogas; Other
Eligible Project Size (MW)Less than 1.0 MW
Minimum Efficiency Required (%)Does Not Specify
Other Selected Eligibility CriteriaAlternative 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.
Other Incentive DetailsNo special form needed; contact Department of Revenue's local county office for more information.
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