Montana grants a personal property tax exemption to agricultural processing facilities with qualifying machinery and equipment.

Agricultural processing facilities with the following qualifying personal property must submit an application to receive an exemption for:

• machinery and equipment used in an oilseed processing facility;
• machinery and equipment placed into production after December 31, 2019 in a hemp processing facility and used principally to process hemp in accordance with a license issued by the Department of Agriculture under Title 80, chapter 18;
• machinery and equipment used in a malting barley facility;
• machinery and equipment used in a pulse processing facility;
• all manufacturing machinery, fixtures, equipment, and tools used for the production of ethanol from grain during the course of the construction of an ethanol manufacturing facility and for 10 years after completion of construction of the manufacturing facility; and
• personal property used by an industrial dairy or an industrial milk processor and dairy livestock used by an industrial dairy.

Benefit

Personal property tax exemption to agricultural processing facilities with qualifying machinery and equipment.

Forms

To apply, complete the Agricultural Processing Facilities Exemption Application.

Related Laws

15-6-220, MCA