Yellowstone County approves 10-year, 50% tax abatement for Town and Country Supply expansion

The Yellowstone County Board of Commissioners on May 6 approved Resolution 25-64, granting Town and Country Supply a 10-year tax abatement at a 50% rate for a $6.4 million expansion at 3737 Colson Road in Lockwood.

County staff said the request was filed under Montana Code Annotated 15-24-14(1) and 15-24-14(2) and reviewed under the county—s existing process for tax abatements. "The 10 year can be at 50 or 75%," said Diane, a county staff member, describing the program options and the phased increase in taxable value over the second five years of the abatement.

Josh Star, the project manager for Town and Country Supply, told commissioners the expansion increases on-site storage and rail capability to serve a short seasonal window for fertilizer and crop inputs. "We can hold about a little less than 400 railcars of product at the facility," Star said, describing the facility as a 38,000-ton storage site with additional mega-base tanks and expanded rail spurs. He said the site employs roughly 18 seasonal workers during peak periods and about eight full-time, year-round employees.

Star said the expansion lets the company act as a regional distribution hub, moving product as far as Idaho and northern Wyoming. He also described investments in security and road improvements at the site.

No members of the public spoke in opposition during the hearing. After the public comment period closed, a commissioner moved and the board approved Resolution 25-64 at the 50% rate. The approval was taken by voice vote; a roll-call tally was not specified in the meeting record.

The county will apply the abatement to the new taxable value generated by the expansion in line with the 10-year schedule discussed by staff.