Qualified Data Center Application

Tax Rate

Qualified data centers are classified as Class 17 property with a taxable valuation rate of 0.9% of market value.

Definition

The term "Qualified data center" means the land, improvements, and personal property of a facility composed of one or more buildings under single ownership on contiguous parcels of land that is designed or modified to house networked computers or equipment supporting computing, networking, or data storage and meets the requirements of 15-6-162, MCA.

Facility Requirements

Facilities must consist of at least 25,000 square feet of new or expanded area, where the total cost of the land, improvements, personal property, and software will have at least $50 million invested during a 48-month period with construction commencing after January 1, 2019.

How to Apply

Apply for Class 17 status using the Qualified Data Center Application.