Montana Revenue classifies qualifying data centers as Class 17 property, with taxable value calculated at 0.9% of market value. Its guidance specifies minimum facility size and investment conditions and an application process. The 0.9% figure is a valuation ratio, not the final property-tax bill or an exemption from all taxes.
In the historical record
No verified March–November events are included for this state yet. This is a coverage gap, not evidence of no activity.
