# Mont. Code Ann. § 15-6-137: 15-6-137 Class seven property -- description -- taxable percentage

> Montana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-137

## Section

- **Citation:** Mont. Code Ann. § 15-6-137
- **Heading:** 15-6-137 Class seven property -- description -- taxable percentage
- **Jurisdiction:** Montana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MT Code / Title 15 / Chapter 6 / Part 1 / Section 15-6-137

## Text

15-6-137 . Class seven property -- description -- taxable percentage. (1) Except as provided in subsection (2), class seven property includes:

(a) all property owned by cooperative rural electrical associations that serve less than 95% of the electricity consumers within the incorporated limits of a city or town, except rural electric cooperative properties described in 15-6-141 (1)(c);

(b) electric transformers and meters; electric light and power substation machinery; natural gas measuring and regulating station equipment, meters, and compressor station machinery owned by noncentrally assessed public utilities; and tools used in the repair and maintenance of this property.

(2) Class seven property does not include wind generation facilities, biomass generation facilities, energy storage facilities classified under 15-6-157 , and property classified under 15-6-163 .

(3) Class seven property is taxed at 8% of its market value.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MT_T15_C6_P1_S15-6-137. Check the current official text before relying on it. Not legal advice.