---
type: "Bill"
title: "Exempting certain fiber optic, coaxial cable from property taxation"
description: "Exempting certain fiber optic, coaxial cable from property taxation"
jurisdiction: "us/states/mt"
legislature: "Montana Legislature"
session: "2021"
identifier: "SB 51"
citation: "Montana SB 51 (2021)"
classification: ["bill"]
subjects: ["Revenue", "Local", "Revenue", "State", "Taxation (Generally)", "Taxation--Property"]
status: "enacted"
primary_sponsors: ["Jason W Ellsworth"]
version_count: 6
action_count: 79
vote_count: 12
first_action: "2020-07-02"
last_action: "2021-05-12"
source: "openstates"
source_identifier: "ocd-bill/74db5b39-2cb0-45f1-9aaf-a41bb02c38cd"
source_url: "http://laws.leg.mt.gov/legprd/LAW0210W$BSIV.ActionQuery?P_BILL_NO1=51&P_BLTP_BILL_TYP_CD=SB&Z_ACTION=Find&P_SESS=20211"
source_hash: "5fdaa6fc09556f4233e692fbf1708875418a1f3ca87828c33935fe14b3e565e7"
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 51 (2021) — Exempting certain fiber optic, coaxial cable from property taxation

## Version chain

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

1. **SB0051_1.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0099//SB0051_1.pdf)
2. **SB0051_2.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0099//SB0051_2.pdf)
3. **SB0051_3.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0099//SB0051_3.pdf)
4. **SB0051_4.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0099//SB0051_4.pdf)
5. **SB0051_X.pdf** (committee substitute) — [source](https://leg.mt.gov/bills/2021/SB0099//SB0051_X.pdf)
6. **Enrolled** (enrolled) — [source](https://leg.mt.gov/bills/2021/billpdf/SB0051.pdf)

## Votes

- BE CONCURRED IN — **12–6** (pass) · lower
- Do Not Concur — **34–16** (pass) · upper
- Do Pass — **31–18** (pass) · upper
- Do Concur — **30–19** (pass) · upper
- Do Concur — **68–31** (pass) · lower
- Do Concur — **69–30** (pass) · lower
- BE CONCURRED IN AS AMENDED — **16–8** (pass) · lower
- DO PASS AS AMENDED — **16–3** (pass) · upper
- Do Concur — **65–35** (pass) · lower
- Do Pass — **31–19** (pass) · upper
- Do Pass — **35–15** (pass) · upper
- Do Pass — **34–16** (pass) · upper

## Sponsors

- Jason W Ellsworth — primary (person)

## Timeline

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

- **2020-07-02** Draft Request Received
- **2020-10-01** Draft to Requester for Review
- **2020-10-01** Draft in Legal Review
- **2020-10-01** Draft to Requester for Review
- **2020-10-27** Draft in Edit
- **2020-11-18** Draft to Drafter - Edit Review
- **2020-12-02** Draft in Input/Proofing
- **2020-12-03** Draft in Final Drafter Review
- **2020-12-03** Bill Draft Text Available Electronically
- **2020-12-07** Executive Director Review
- **2020-12-07** Draft in Assembly
- **2020-12-15** Introduced Bill Text Available Electronically
- **2020-12-15** Introduced `introduction`
- **2021-01-04** Fiscal Note Requested
- **2021-01-04** First Reading `reading-1`
- **2021-01-05** Referred to Committee - (S) Taxation `referral-committee`
- **2021-01-13** Fiscal Note Received
- **2021-01-18** Fiscal Note Printed
- **2021-01-19** Hearing - (S) Taxation
- **2021-01-28** Amendments Available
- **2021-01-29** Committee Executive Action--Bill Passed as Amended - (S) Taxation `committee-passage`
- **2021-02-01** Committee Report--Bill Passed as Amended - (S) Taxation `committee-passage`
- **2021-02-02** Revised Fiscal Note Requested
- **2021-02-04** Revised Fiscal Note Received
- **2021-02-05** Revised Fiscal Note Signed
- **2021-02-05** Revised Fiscal Note Printed
- **2021-02-08** Scheduled for 2nd Reading
- **2021-02-08** 2nd Reading Passed `reading-2`
- **2021-02-08** Rereferred to Committee - (S) Finance and Claims `referral-committee`
- **2021-02-11** Hearing - (S) Finance and Claims
- **2021-02-18** Committee Executive Action--Bill Passed as Amended - (S) Finance and Claims `committee-passage`
- **2021-02-19** Committee Report--Bill Passed as Amended - (S) Finance and Claims `committee-passage`
- **2021-02-19** Printed - New Version Available
- **2021-02-22** Revised Fiscal Note Requested
- **2021-02-24** Scheduled for 2nd Reading
- **2021-02-24** 2nd Reading Passed `reading-2`
- **2021-02-25** Revised Fiscal Note Received
- **2021-02-25** Scheduled for 3rd Reading
- **2021-02-25** 3rd Reading Passed `passage, reading-3`
- **2021-02-25** Transmitted to House
- **2021-02-27** Referred to Committee - (H) Taxation `referral-committee`
- **2021-02-27** First Reading `reading-1`
- **2021-02-28** Revised Fiscal Note Printed
- **2021-03-09** Hearing - (H) Taxation
- **2021-03-11** Committee Executive Action--Bill Concurred - (H) Taxation
- **2021-03-11** Committee Report--Bill Concurred - (H) Taxation
- **2021-03-16** Scheduled for 2nd Reading
- **2021-03-16** 2nd Reading Concurred `reading-2`
- **2021-03-16** Rereferred to Committee - (H) Appropriations `referral-committee`
- **2021-03-17** Hearing - (H) Appropriations
- **2021-04-15** Committee Executive Action--Bill Concurred as Amended - (H) Appropriations
- **2021-04-20** Printed - New Version Available
- **2021-04-20** Committee Report--Bill Concurred as Amended - (H) Appropriations
- **2021-04-21** Revised Fiscal Note Requested
- **2021-04-22** Scheduled for 2nd Reading
- **2021-04-22** 2nd Reading Concurred `reading-2`
- **2021-04-22** Revised Fiscal Note Received
- **2021-04-22** Revised Fiscal Note Signed
- **2021-04-22** Revised Fiscal Note Printed
- **2021-04-23** Scheduled for 3rd Reading
- **2021-04-23** 3rd Reading Concurred `passage, reading-3`
- **2021-04-23** Returned to Senate with Amendments
- **2021-04-26** Scheduled for 2nd Reading
- **2021-04-26** 2nd Reading House Amendments Not Concurred `amendment-failure`
- **2021-04-26** Free Conference Committee Appointed - (S) Free Conference
- **2021-04-26** Free Conference Committee Appointed - (S) Free Conference
- **2021-04-27** Motion Carried
- **2021-04-27** Free Conference Committee Dissolved - (S) Free Conference
- **2021-04-27** Scheduled for 2nd Reading
- **2021-04-27** 2nd Reading House Amendments Concurred `amendment-amendment, amendment-passage, reading-2`
- **2021-04-27** 3rd Reading Passed as Amended by House `passage, reading-3`
- **2021-04-27** Sent to Enrolling
- **2021-05-03** Returned from Enrolling
- **2021-05-03** Printed - Enrolled Version Available
- **2021-05-04** Signed by President
- **2021-05-04** Signed by Speaker
- **2021-05-04** Transmitted to Governor `executive-receipt`
- **2021-05-12** Signed by Governor `executive-signature`
- **2021-05-12** 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/74db5b39-2cb0-45f1-9aaf-a41bb02c38cd`. Confidence: reported (aggregated from official Montana legislature records).