Ready to get your tax abatement for fiber optic or coaxial cable exemption?
First, thank you for participating in Montana’s commitment to prosperity and growth, one aspect of which is providing accessible and affordable broadband to our citizens.
Some things to know as you begin this process:
Requirements to obtain and keep the Fiber Optic or Coaxial Cable Exemption:
- With some exceptions, fiber optic or coaxial cable that is installed and placed in service on or after July 1, 2021 is exempt from taxation for a period of 5 years.
- After the initial five-year period, the property exemption is phased out at a rate of 20% a year. The property will be assessed at 100% of its taxable value in the 10th year after placing the cable in service.
- To keep the exemption, the owner of fiber optic or coaxial cable must reinvest the tax savings from the exemption by installing and placing in service new fiber optic or coaxial cable in Montana within 2 years from the date the owner first claimed the exemption, but without charging those costs to the consumer.
- The cost of installing or placing into service fiber optic or coaxial cable with the reinvested tax savings (without charging those costs to the consumer) must be equal to or greater than the value of the tax savings received from the tax incentive.
- Fiber optic or coaxial cable installed using federal funds from the American Rescue Plan Act is not eligible for exemption from taxation under this section.
Accounting details for the exemption:
- An entity that claims this tax exemption shall maintain adequate books and records proving the investment made by the owner during installation and placement into service of the fiber optic or coaxial cable in Montana. These records must be available to the department for inspection upon request.
- The property taxes exempted from taxation are subject to termination or recapture if the department determines that the owner failed to install and place in service new coaxial or fiber cable in Montana as described the provisions of Senate Bill (SB) 51.
- If the department notifies the owner that their exemption has terminated, any local governing body may recapture taxes previously exempted in that jurisdiction, plus interest and penalties for nonpayment of property taxes. Tax recapture must occur within 10 years after the end of the calendar year in which the exemption was first claimed.
- The recapture of abated taxes may be canceled, in whole or in part, if the local governing body determines that the taxpayer’s failure to meet the requirements is a result of circumstances beyond the control of the taxpayer.
For the precise details and citations of SB 51, we invite you to read the full bill.
Please complete the form below to begin the process to obtain your fiber optic or coaxial cable exemption.
View all current Fiber Optic or Coaxial Cable Exemptions below.
| COMPANY # | COMPANY | PROJECT DESCRIPTION | DATE RECEIVED | LOCATION | CITY IF APPLICABLE | START DATE | ESTIMATED COMPLETION DATE | ESTIMATED INVESTMENT | DATE COUNTY COMMISIONERS NOTIFIED | COMMISIONER COMMENTS |
|---|---|---|---|---|---|---|---|---|---|---|
| 503 | Interbel | Extension of requested mainline services and associated electronics required to get fiber to the premise. | 3/13/2023 | Flathead | Olney, | 1/1/2022 | 12/31/2022 | $849,406 | 8/29/2023 | None |
| 503 | Interbel | FTTH Extension in North Lincoln County. | 3/13/2023 | Lincoln | Eureka, Rexford, Fortine, and Trego | 1/1/2022 | 12/31/2022 | $713,602 | 8/29/2024 | None |
| NA | Bozeman Fiber d/b/a Yellowstone Fiber | A 15 Phase project with the intent to cover a majority of the home and businesses in Bozeman with individual fiber optic connections. In 2022 areas BZ015 and BZ011A were completed and lit. In 2023 we intend to address and complete 6 more areas, with the possibility of it being up to 8 areas. Then in 2024 we will complete the remaining areas as funding allows. This will be a redundant network with 250/250 Mbps, 1 gig and up to 10 gig service to every available residence or building. 100 Gig would be possible with the acquisition of additional electronic equipment in our huts. As a C-3 we will be able too, and will deliver low cost broadband services through our open network service providers. Tis is being done with private equity investment money, not tax payer based funding. | 3/10/2023 | Gallatin | Bozeman | 9/30/2023 | 3/15/2025 | $65,000,000 | 8/29/2023 | None |
| 515 | Northern Telephone Coop | 2022 FTTH Projects | 3/23/2023 | Liberty, Toole | NA | 6/21/2021 | 10/31/2022 | $1,088,000 | 8/29/2023 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Carter | NA | 1/1/2022 | 11/30/2022 | $8,535.95 | 8/29/2024 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Custer | NA | 10/1/2021 | 10/31/2022 | $4,677.40 | 8/29/2023 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Dawson | NA | 1/1/2020 | 12/31/2022 | $5,348,820.15 | 8/29/2023 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Fallon | NA | 10/31/2021 | 8/31/2022 | $4,585.32 | 8/29/2024 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Fergus | NA | 9/30/2020 | 12/31/2022 | $35,805.64 | 8/29/2023 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Garfield | NA | 9/30/2021 | 11/30/2022 | $15,200.48 | 8/29/2023 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Golden Valley | NA | 11/30/2020 | 12/31/2022 | $31,277.26 | 8/29/2024 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | McCone | NA | 2/28/2021 | 12/31/2022 | $3,779,411.96 | 8/29/2023 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Musselshell | NA | 7/1/2020 | 12/31/2022 | $77,071.23 | 8/29/2023 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Petroleum | NA | 4/1/2022 | 12/31/2022 | $27,143.73 | 8/29/2024 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Prairie | NA | 7/1/2021 | 8/31/2022 | $3,930.09 | 8/29/2023 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Richland | NA | 2/1/2021 | 11/30/2022 | $5,703,778.48 | 8/29/2023 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Wibaux | NA | 4/1/2020 | 4/30/2022 | $21,715.16 | 8/29/2024 | None |
| 505 | Mid Rivers | Fiber Optic & Coaxial Installation to Customers | 3/31/2023 | Yellowstone | NA | 8/1/2021 | 12/31/2022 | $8,238.93 | 8/29/2023 | None |
| 328 | TDS Metro | TDS Metrocom, LLC is in the process of making significant fiber optic investments throughtout the state of Montana in multiple cities and counties. This is a multi year investment plan with the majority of the fiber optic network remaining in construction phase. At year end 2022 a portion of the network in Billings, MT is in service and operational. This exemption claim is for that operational portion in Billings. | 3/30/2023 | Yellowstone | Billings | 7/1/2021 | 12/1/2022 | $2,629,796 | 8/29/2023 | None |
| 520 | Range Telephone | Fiber Optic Installation to Customers | 3/29/2023 | Treasure | NA | 1/1/2021 | 12/31/2022 | $1,706,331 | 8/29/2023 | None |
| 520 | Range Telephone | Fiber Optic Installation to Customers | 3/29/2023 | Powder River | NA | |||||
| 520 | Range Telephone | Fiber Optic Installation to Customers | 3/29/2023 | Carter | NA | |||||
| 520 | Range Telephone | Fiber Optic Installation to Customers | 3/29/2023 | Custer | NA | |||||
| 520 | Range Telephone | Fiber Optic Installation to Customers | 3/29/2023 | Big Horn | NA | |||||
| 520 | Range Telephone | Fiber Optic Installation to Customers | 3/29/2023 | Rosebud | NA | |||||
| NA | Bialecki Holdings | Fiber installation Cascade County | 2/13/2024 | Cascade | NA | 12/1/2020 | 7/31/2023 | $1,500,000 | 2/20/2024 | None |
| NA | Bozeman Fiber DBA Yellowstone Fiber | Fiber optic cable placement aerially and underground in most areas of Bozeman Montana. Includes "Huts" for electronics. This is state of the art Ethernet type connections to supply up to 10Gig per home at prices everyone can afford. Will enhance work from home, student studies, gaming, security, business operations and any other use requiring highly reliable and fast internet services. This is a street-by-street project, with Constuction starting in 2022 and ending (other than street to home) in late 2025 (weather is a factor in timing). | 3/13/2024 | Gallatin | Bozeman | 1/1/2022 | 12/31/2025 | $49,500,000 | 4/1/2024 | None |
| 503 | Interbel Telephone Coop | FTTP construction as a result of line extension request for both single use and subdivision developments. | 3/13/2024 | Flathead | NA | 1/1/2023 | 12/31/2023 | $639,126 | 4/2/2024 | None |
| 503 | Interbel Telephone Coop | FTTP construction as a result of line extension request for both single use and subdivision developments. | 3/13/2024 | Lincoln | NA | 1/1/2023 | 12/31/2023 | $1,399,065 | 4/2/2024 | None |
| 515 | Northern Telephone Coop | Fiber Optic Installations | 3/27/2024 | Toole, Liberty, and Glacier | NA | 5/1/2022 | 12/31/2023 | $113,535 | 4/2/2024 | None |
| 520 | Range Telephone Coop | NORTH BROADUS FTTH (10ONB2001) and N BROADUS PH 4&5 FTTH | 4/2/2024 | Custer and Powder River | NA | 4/1/2022 | 12/31/2023 | $5,991,782 | 4/9/2024 | None |
| 330 | Grizzly Broadband, LLC | Install buried fiber optic cabling in Ravalli County, Montana. Rural Montana is going to receive high-speed internet to assist local residents and expand opportunities for current and future businesses. The project began late 2022 and was finished by the end of 2023 for this phase. | 4/10/2024 | Ravalli | NA | 1/1/2023 | 12/31/2023 | $3,288,057 | 4/16/2024 | See Attachment |
| 340 | SOUTHERN MONTANA TELEPHONE | Install buried fiber optic cabling in Jackson, and Grant Montana. Rural Montana is going to receive high-speed internet to assist local ranchers, expand opportunities for current and future businesses, help students find solutions to their homework assignments, and allow consumers to purchase necessities. The majority of the project was operating in December, 2021, but the final project will not be complete until December 2022. | 6/28/2022 | BEAVERHEAD | JACKSON AND GRANT | 3/3/2020 | 12/1/2022 | $1,366,864 | July 27-29, 2022 | No comments received to date. |
| 322 | TRI COUNTY TELEPHONE | Warren to Billings Fiber | 3/10/2022 | BIG HORN | 1/1/2018 | 12/31/2022 | $4,900,000 | July 27-29, 2022 | No comments received to date. | |
| 322 | TRI COUNTY TELEPHONE | Warren to Billings Fiber | 3/10/2022 | CARBON | 1/1/2018 | 12/31/2022 | $4,900,000 | July 27-29, 2022 | No comments received to date. | |
| JOSEPH'S HANDYMAN SERVICE | Running fiber from closet node to business for internet Access | 4/3/2022 | CASCADE | GREAT FALLS | 5/1/2022 | 6/1/2022 | $2,000 | July 27-29, 2022 | No comments received to date. | |
| 503 | INTERBEL TELEPHONE COOP | Olney to Kalispell Transport | 3/21/2022 | FLATHEAD | OLNEY AND KALISPELL | 7/1/2021 | 3/31/2022 | $2,258,425 | July 27-29, 2022 | No comments received to date. |
| 503 | INTERBEL TELEPHONE COOP | InterBel Telephone Cooperative 2021 FTTH Modernization - USDA RUS Loan project InterBel Telephone Cooperative, Inc. 2021 Fiber to the Premise | 3/23/2022 | LINCOLN | EUREKA | 7/1/2021 | 12/31/2021 | $1,188,201 $855,957 | July 27-29, 2022 | No comments received to date. |
| 306 | NORTHWEST FIBER LLC DBA ZIPLY | NW Fiber purchased Frontier and is laying new fiber in Lincoln County. | 6/21/2022 | LINCOLN | 7/31/2021 | 12/31/2022 | $13,206,000 | July 27-29, 2022 | No comments received to date | |
| 341 | BLACKFOOT COMMUNICATIONS | Fiber Optic Cable Installation | 6/16/2022 | GALLATIN, MISSOULA | 7/1/2021 | 12/31/2021 | $835,958 | July 27-29, 2022 | No comments received to date. | |
| 500 | BLACKFOOT TELEPHONE COOP | Fiber Optic Cable Installation | 6/16/2022 | MISSOULA, LAKE, POWELL, SANDERS | 7/1/2021 | 12/31/2021 | $9,010,284 | July 27-29, 2022 | No comments received to date. | |
| 346 | CHARTER COMMUNICATIONS | Fiber and Coaxial Cable Expansion | 3/30/2022 | BEAVERHEAD, BROADWATER, CARBON, DEER LODGE, HILL, FLATHEAD, GALLATIN, JEFFERSON,LAKE, LEWIS & CLARK, MISSOULA, PARK, PHILLIPS, RAVALLI, SILVER BOW, STILLWATER, YELLOWSTONE | 7/1/2021 | 12/31/2021 | $8,368,323 | July 27-29, 2022 | No comments received to date. | |
| 505 | MID RIVERS TELEPHONE COOP | Fiber Optic Installation to Customers | 4/1/2022 | BIG HORN, CARTER, CUSTER, DAWSON, FALLON, FERGUS, GARFIELD, GOLDEN VALLEY, MCCONE, MUSSELLSHELL, PETROLEUM, RICHLAND, ROSEBUD, WHEATLAND, WIBAUX, YELLOWSTONE | 7/1/2021 | 12/1/2022 | $23,745,493 | July 27-29, 2022 | No comments received to date. | |
| 515 | NORTHERN TELEPHONE COOP | Northern Telephone Cooperative, Inc. is working to upgrade its facilities from copper to fiber to each of its members. Fiber to the home (FTTH) has been our focus for the last several years; the 2021 construction season included work in the Town of Kevin and several smaller projects in our rural service area. Work will continue in the Town of Kevin and then move to the Town of Sunburst, while also working on smaller construction requests as these come in from members. | 4/1/2022 | TOOLE | KEVIN AND SUNBURST | 1/1/2022 | 7/1/2023 | 2.5-3 MILLION | July 27-29, 2022 | No comments received to date. |
| 322 | TRI COUNTY TELEPHONE | Warren to Billings Fiber | 3/10/2022 | YELLOWSTONE | 1/1/2018 | 12/31/2022 | $4,900,000 | July 27-29, 2022 | No comments received to date. |