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Bill

HB 903

Provide for class of property for manufacturing for property tax purposes

2025 Regular Session Introduced by Lukas Schubert

Montana bill proposing reduced property tax rates for manufacturing facilities to attract industrial investment died in 2025 House without advancing past deadline.

(H) Died in Process
#revenue #local #state #taxation--property #taxation
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Bill Summary · HB 903

Legislative bill overview

HB 903 would have created a new property tax classification specifically for manufacturing facilities in Montana, potentially offering different tax treatment than general commercial property. The bill did not advance past the House, missing the deadline for revenue bill transmittal and ultimately dying in process during the 2025 legislative session.

Why is this important

Property tax classification systems directly affect how much businesses pay in taxes and can influence manufacturing investment decisions and economic development in a state. Creating preferential tax treatment for manufacturing could reduce operating costs for those industries but would shift tax burden to other property classes or reduce overall state/local revenue.

Potential points of contention

  • Revenue impact: Fiscal notes were requested but unsigned, suggesting uncertainty about how much tax revenue the state/counties would lose under this new classification
  • Fairness across industries: Other business sectors might argue why manufacturing deserves special treatment while their industries do not
  • Local government funding: Counties and school districts dependent on property tax revenue could face budget pressures if manufacturing property values are taxed at lower rates

Compiled from official sources — confirm details with the bill’s official record.

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