Why do these tax abatements exist now?

    The 2023 legislature established this law as a part of MCA 15-6-138.

    How can a company qualify for these abatements?

    Verify that the taxed equipment is class eight property and submit an abatement application to the Department of Revenue and the Missoula Clerk and Treasurer’s Office either prior to beginning construction or by March 1 of the year the property is first taxable.

    Can the commissioners decide not to allow any abatements?

    The commissioners are required to grant applicants who own qualifying equipment and submit a complete application on time a tax reduction of at least 80%

    Will I have opportunity to comment on a proposed equipment tax reduction?

    Yes! There will be an opportunity for public comment at a public hearing, or you can provide your comments on each application on this page. Information on attending the public hearing where the Missoula County commissioners decide the impact a reduction would have on County services and the amount of the reduction will be posted on this site and in a local newspaper.