Solar & Battery Regulation & Incentive Programs

Generation Facility Corporate Tax Exemptions

Program Overview


Category:
Financial Incentive
Program Type:
Property Tax Incentive
Implementing Sector:
State
State:
Montana
Eligible Storage Technologies:
Geothermal Electric, Solar Thermal Electric, Solar Photovoltaics, Wind (All), Biomass, Landfill Gas, Wind (Small), Hydroelectric (Small), Fuel Cells using Renewable Fuels
Website:
http://www.deq.mt.gov/Energy/renewable/taxincentrenew.mcpx#15-6-225
Incentive Amount:
100% exemption for 5 years
Eligible System Size:
Up to 1 MW nameplate capacity
Applicable Sectors:
Commercial, Industrial
Last Updated:
07/13/2020

Eligibility Criteria

EligibilitySectorsTechnologies
%100.0000
Commercial
Industrial
Geothermal Electric
Solar Thermal Electric
Solar Photovoltaics
Wind (All)
Biomass
Landfill Gas
Wind (Small)
Hydroelectric (Small)
Fuel Cells using Renewable Fuels
max Years5.0000
Commercial
Industrial
Geothermal Electric
Solar Thermal Electric
Solar Photovoltaics
Wind (All)
Biomass
Landfill Gas
Wind (Small)
Hydroelectric (Small)
Fuel Cells using Renewable Fuels
max MW1.0000
Commercial
Industrial
Geothermal Electric
Solar Thermal Electric
Solar Photovoltaics
Wind (All)
Biomass
Landfill Gas
Wind (Small)
Hydroelectric (Small)
Fuel Cells using Renewable Fuels

Summary

New electricity generating facilities built in Montana with a capacity of up to one megawatt (MW) that use an alternative renewable energy source are exempt from property taxes for five 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. State property tax exemption forms are available at the Department of Revenue’s county office.

"Alternative 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.


Authorities

NameEnacted DateEffective DateExpired Date
MCA § 15-6-2252001none