---
type: "Bill"
title: "Revise property exemption for agricultural processing facilities"
description: "Revise property exemption for agricultural processing facilities"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2021"
identifier: "SB 288"
citation: "Montana SB 288 (2021)"
classification: ["bill"]
subjects: ["Agriculture (see also: Livestock; Taxation--Agriculture/Livestock)", "Revenue", "Local", "Revenue", "State", "Taxation (Generally)", "Taxation--Property"]
status: "enacted"
primary_sponsors: ["Walt Sales"]
version_count: 3
action_count: 53
vote_count: 6
first_action: "2020-12-13"
last_action: "2021-05-07"
source: "openstates"
source_identifier: "ocd-bill/e43e1b85-8785-4493-af95-c914300f868f"
source_url: "http://laws.leg.mt.gov/legprd/LAW0210W$BSIV.ActionQuery?P_BILL_NO1=288&P_BLTP_BILL_TYP_CD=SB&Z_ACTION=Find&P_SESS=20211"
source_hash: "6d509c2be56496192e02a19817bb7de9db262c08685d505fca1bb72dbaecfd28"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mt"]
---

# Montana SB 288 (2021) — Revise property exemption for agricultural processing facilities

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **SB0288_1.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0299//SB0288_1.pdf)
2. **SB0288_X.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0299//SB0288_X.pdf)
3. **Enrolled** (enrolled) — [source](https://leg.mt.gov/bills/2021/billpdf/SB0288.pdf)

## Votes

- BE CONCURRED IN — **17–1** (pass) · lower
- Do Pass — **50–0** (pass) · upper
- DO PASS — **11–0** (pass) · upper
- Do Concur — **92–8** (pass) · lower
- Do Pass — **49–0** (pass) · upper
- Do Concur — **89–9** (pass) · lower

## Sponsors

- Walt Sales — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2020-12-13** Draft Request Received
- **2021-01-18** Draft to Requester for Review
- **2021-01-21** Draft On Hold
- **2021-02-09** Draft Taken Off Hold
- **2021-02-09** Draft Back for Requester Changes
- **2021-02-09** Draft to Requester for Review
- **2021-02-09** Draft to Requester for Review
- **2021-02-11** Draft in Legal Review
- **2021-02-11** Draft in Edit
- **2021-02-12** Draft to Drafter - Edit Review
- **2021-02-14** Draft in Input/Proofing
- **2021-02-16** Draft in Final Drafter Review
- **2021-02-16** Bill Draft Text Available Electronically
- **2021-02-16** Executive Director Review
- **2021-02-16** Draft in Assembly
- **2021-02-16** Draft Ready for Delivery
- **2021-02-16** Executive Director Final Review
- **2021-02-16** Draft Ready for Delivery
- **2021-02-17** Draft Delivered to Requester
- **2021-02-18** Introduced `introduction`
- **2021-02-18** Fiscal Note Requested
- **2021-02-18** Introduced Bill Text Available Electronically
- **2021-02-18** First Reading `reading-1`
- **2021-02-18** Referred to Committee - (S) Taxation `referral-committee`
- **2021-02-24** Hearing - (S) Taxation
- **2021-02-24** Fiscal Note Received
- **2021-02-24** Fiscal Note Printed
- **2021-02-26** Committee Executive Action--Bill Passed - (S) Taxation `committee-passage`
- **2021-02-26** Committee Report--Bill Passed - (S) Taxation `committee-passage`
- **2021-03-10** Scheduled for 2nd Reading
- **2021-03-10** 2nd Reading Passed `reading-2`
- **2021-03-11** Scheduled for 3rd Reading
- **2021-03-11** 3rd Reading Passed `passage, reading-3`
- **2021-03-11** Transmitted to House
- **2021-03-15** Referred to Committee - (H) Taxation `referral-committee`
- **2021-03-15** First Reading `reading-1`
- **2021-03-24** Hearing - (H) Taxation
- **2021-03-24** Committee Executive Action--Bill Concurred - (H) Taxation
- **2021-03-24** Committee Report--Bill Concurred - (H) Taxation
- **2021-04-20** Scheduled for 2nd Reading
- **2021-04-20** 2nd Reading Concurred `reading-2`
- **2021-04-21** Scheduled for 3rd Reading
- **2021-04-21** 3rd Reading Concurred `passage, reading-3`
- **2021-04-21** Returned to Senate
- **2021-04-22** Sent to Enrolling
- **2021-04-22** Sent to Enrolling
- **2021-04-27** Returned from Enrolling
- **2021-04-27** Printed - Enrolled Version Available
- **2021-04-30** Signed by President
- **2021-05-04** Signed by Speaker
- **2021-05-04** Transmitted to Governor `executive-receipt`
- **2021-05-07** Signed by Governor `executive-signature`
- **2021-05-07** Chapter Number Assigned `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e43e1b85-8785-4493-af95-c914300f868f`. Confidence: reported (aggregated from official Montana legislature records).