MT HB915

Moves certain wind generation facilities from Class Fourteen (taxed at 3% of market value) to Class Thirteen (taxed at 6% of market value), effectively doubling the property tax rate for these facilities

Applies to wind generation facilities owned by centrally assessed electric power companies and those owned or operated by exempt wholesale generators certified under federal law (42 U.S.C. 16451)

Noncentrally assessed wind facilities and those owned by cooperative rural electric associations remain in Class Fourteen at the 3% tax rate

Effective immediately upon passage and applies retroactively to property tax years beginning after December 31, 2024

Amends sections 15-6-137, 15-6-156, and 15-6-157 of the Montana Code Annotated