Commissioners approve 80% tax abatements for CHS, Phillips 66 and Coca‑Cola; set Rocky Vista hearing

Billings — The Yellowstone County Board of County Commissioners voted to grant three manufacturers 80% tax abatements on newly purchased Class 8 equipment and set a public hearing of intent for a fourth applicant.

The board passed Resolution 25‑45 granting CHS Inc. an 80% abatement on roughly $10,500,000 in manufacturing equipment; Resolution 25‑46 granting Phillips 66 an 80% abatement on roughly $11,600,000 in equipment; and Resolution 25‑47 granting Coca‑Cola Bottling Co., doing business as High Country, an 80% abatement on roughly $21,000,000 in equipment. The commission also approved Resolution 25‑48 of intent to grant a tax abatement to Rocky Vista University LLC and scheduled a public hearing on that application for April 15, 2025, at 9 a.m. in Room 3108.

Why it matters: The abatements apply to Class 8 property as referenced in the meeting (MCA fifteen‑six‑one 138, cited by staff), a statutory category the board said was created in the last legislative session to allow manufacturing equipment to receive tax abatements. County officials said the incentives support local capital investment and jobs.

CHS asked the board for the abatement to support upgrades “to our…