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Commissioners approve 80% tax abatements for CHS, Phillips 66 and Coca‑Cola; set Rocky Vista hearing
Summary
Yellowstone County commissioners approved three 80% tax abatements for manufacturing equipment — CHS Inc., Phillips 66 and Coca‑Cola Bottling Co. (High Country) — and set a public hearing of intent for Rocky Vista University LLC. The board approved the measures by voice vote after brief presentations from company representatives.
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 tanks, growth of our tanks, improvement of our tanks, asphalt loading, and misleading upgrades to our equipment out in the plant,” Julie Peterson, senior financial analyst for CHS, said. “We appreciate this incentive for us to keep on expanding and growing our refinery, thus guaranteeing jobs that are high paying for the county.” Ken Paulson, described at the hearing as head of capital for CHS, attended the presentation with Peterson.
Phillips 66 representatives said their request covered a range of end‑of‑life equipment replacements and quality‑improvement projects. “We’ve got about 11,600,000.0 of investment we made in 2024,” said Andy Holman, senior process engineer at the Phillips 66 Billings refinery, who described replacement of conveyors and treating equipment and installation of coalescing equipment to remove water from product streams. Paul Felix participated virtually for Phillips 66 and spoke briefly after Holman.
Carrie Griswold, chief financial officer for Coca‑Cola Bottling Co. (High Country), said the company’s request continues a multi‑year buildout. “We built a facility over off of Zoo Drive. It’s about a $100,000,000 campus, we call it,” Griswold said, adding that the current abatement request is a continuation of prior filings from 2023 and covers roughly $21,000,000 in new manufacturing equipment.
County staff opened each public hearing and asked if there were members of the public wishing to testify; no outside testimony was recorded for the three applications. After each presentation the board conducted a voice vote and commissioners said “aye.” No opposing votes were recorded in the public transcript.
Votes at a glance
- Resolution 25‑45 (CHS Inc.): Approved. Motion to approve carried by voice vote; no opposing votes recorded. CHS requested abatement on approximately $10,500,000 of Class 8 manufacturing equipment.
- Resolution 25‑46 (Phillips 66): Approved. Motion to approve carried by voice vote; no opposing votes recorded. Phillips 66 requested abatement on approximately $11,600,000 of Class 8 manufacturing equipment.
- Resolution 25‑47 (Coca‑Cola Bottling Co., d/b/a High Country): Approved. Motion to approve carried by voice vote; no opposing votes recorded. Company requested abatement on approximately $21,000,000 of Class 8 manufacturing equipment; company stated the project is part of a roughly $100,000,000 campus.
- Resolution 25‑48 (Rocky Vista University LLC): Approved (resolution of intent). The board set a public hearing on April 15, 2025, at 9 a.m. in Room 3108 to consider the tax‑abatement application.
What commissioners and staff said: County staff explained that the statute cited during the hearing (referred to in the meeting as “MCA fifteen‑six‑one 138”) authorizes abatement consideration for Class 8 property, which was described in the hearing as manufacturing and processing equipment categories. Commissioners expressed support for the companies’ investments; no commissioner comments opposing the abatements were recorded in the transcript.
Context and next steps: The board’s actions apply to the tax‑abatement percentage on newly purchased equipment; the transcript does not record further administrative conditions, timelines for implementation, or estimated tax revenue impacts. Rocky Vista’s abatement request remains subject to the public hearing set for April 15, 2025.
Acknowledgment: Presentations and testimony cited in this report were given by company representatives and county staff during the Board of County Commissioners public meeting recorded in the meeting transcript.
