A data center that qualifies as a critical infrastructure facility and is controlled in whole or in part by a critical artificial intelligence system must maintain the capability to disable the system and return control to humans within a reasonable time. The deployer must consider infrastructure disruptions before a full shutdown and implement, annually review, and test a risk-management policy with fallback, redundancy, and mitigation measures to maintain operations without the AI system. Federal compliance satisfies this requirement.

Limits state and local government actions that restrict the lawful private ownership or use of computational resources. This protection covers laws, ordinances, regulations, rules, policies, fees, conditions, tests, permits, and administrative practices, and requires restrictions that infringe property or free-expression rights to be demonstrably necessary and narrowly tailored to serve a compelling public-health or safety interest. The protection is limited by federal law and by recognized interests such as preventing physical data-center nuisances. Government actions that restrict the ability to privately own or make use of computational resources

Class 17 eligibility is limited to qualifying facilities on contiguous parcels under single ownership. The sources describe a 300,000-square-foot and $150 million cost test, and a separate test requiring at least 25,000 square feet of new or expanded area and $50 million invested over 48 months. The construction-start dates differ by test: the sources specify after June 30, 2017, for the former and after January 1, 2019, for the latter.

To receive Class 17 treatment during construction before the facility meets the requirements, the taxpayer must certify to the department before March 1 of the first tax year that the facility will qualify within two years.

Applicants seeking classification for the current tax year must submit a completed application and all required supporting documents by March 1.

Onsite electrical generation and storage systems generally must supply at least 80% of their electricity for onsite consumption annually, with annual certification and utility-grade metering at the generation point. The 80% requirement is waived during a governor-declared electrical-generation emergency for qualifying backup systems supplying the utility.

The Class 17 tax treatment for qualifying communications infrastructure and certain onsite generation systems is time-limited; after the term, the property is taxed as Class 13. The sources differ on the term, giving 10 years in one version and 15 years in another.

Class 17 property is taxed at 0.9% of market value; property in an urban renewal area or targeted economic development district is also subject to specified school and state equalization mills.

Qualifying data-center property is classified as Class 17 and taxed at 0.9% of market value. A facility may qualify with at least 300,000 square feet and $150 million in costs, with construction starting after June 30, 2017, or with at least 25,000 square feet of new or expanded area and $50 million invested within 48 months, with construction starting after January 1, 2019. Covered property includes land, improvements, equipment, and certain supplies and infrastructure, subject to exclusions.

Property at a data center under construction may receive Class 17 treatment before the facility qualifies if, before March 1 of the first tax year seeking the classification, the taxpayer certifies that the facility will meet the requirements within two years.

Qualifying dedicated interstate or intrastate communications infrastructure owned or leased by a data-center owner receives the Class 17 tax rate for a limited period, then is taxed as Class 13. The current codification specifies 10 years, with construction starting after June 30, 2017, and before July 1, 2037; an earlier version specifies 15 years and a July 1, 2027 cutoff.

Certain electrical generation and storage systems on the facility side of the utility meter receive the Class 17 tax rate for 10 years from the start of construction, then are taxed as Class 13. They must primarily serve the data center; ordinarily, at least 80% of annual electricity output must be consumed onsite, with utility-grade metering and annual certification. The 80% requirement does not apply during a declared electrical-generation emergency when qualifying backup generation is made available to the utility.

To qualify as a class seventeen data center, a facility must be on contiguous land under single ownership, including only a wholly owned subsidiary or a parent company with 100% ownership, and must meet either a 300,000-square-foot and $150 million investment threshold or a 25,000-square-foot new or expanded area and $50 million investment threshold within 48 months. The applicable construction start dates are after June 30, 2017, or after January 1, 2019, respectively. (qualified data center)

During construction, property that does not yet meet the qualification requirements may receive class seventeen treatment only if the taxpayer certifies to the Department of Revenue before March 1 of the first applicable tax year that the facility will satisfy those requirements within two years after certification. (within 2 years)

Dedicated interstate or intrastate communications infrastructure owned or leased by a qualified data center must begin construction after June 30, 2017, and before July 1, 2037, and must satisfy the data-center qualification criteria to receive class seventeen treatment. (before July 1, 2037)

Electrical generation and storage systems qualify for class seventeen treatment only if they are located on the facility side of the utility meter, are primarily used for onsite power, and commence operation after May 13, 2025. (primarily used by a qualified data center for onsite power)

Electrical generation and storage systems are considered primarily used onsite only when at least 80% of their annualized kilowatt-hour output is consumed onsite. The data center must certify this annually to the Department of Revenue and install utility-grade metering at the generation point. The 80% requirement is waived during a governor-declared electrical generation emergency when qualifying backup generation is made available to the utility to serve customers. (at least 80% for onsite consumption)

The special class seventeen tax treatment for dedicated communications infrastructure and qualifying electrical generation systems lasts only 10 years from the start of construction. Afterward, the property is taxed as class thirteen property. (taxed at the rate provided for in subsection (8) for a period of 10 years)

If a qualified data center sells electricity produced by an owned generator to a public utility or electric cooperative, the sale price may not exceed the generator's cost of production. The utility or cooperative may annually audit the generator's operating costs at its own expense. (the price may not exceed the cost of production)

For electricity sold under the act, allowable production costs exclude corporate administration, travel, and corporate legal services, which limits the costs that may be recovered through the sale price. (does not include)

Class seventeen property located in an urban renewal area or targeted economic development district remains subject to the elementary, high school, and state equalization mills, creating a tax cost even when the property receives the class seventeen rate. (is subject to the elementary, high school, and state equalization mills)

Qualified data centers receive Class 17 property-tax treatment: qualifying land, improvements, furniture, fixtures, equipment, tools, and supplies are taxed at 0.9% of market value. Eligibility generally requires either a 300,000-square-foot facility costing at least $150 million or a 25,000-square-foot new or expanded area involving at least $50 million invested over 48 months. (https://mca.legmt.gov/bills/MCA/title_0150/chapter_0060/part_0010/section_0620/0150-0060-0010-0620.html#:~:text=Property%20identified%20as%20class%20seventeen%20property)

The ownership requirement is broadened so that a single ownership entity may include a wholly owned subsidiary or a parent company with a 100% ownership interest, making it easier to structure qualifying projects. (https://mca.legmt.gov/bills/MCA/title_0150/chapter_0060/part_0010/section_0620/0150-0060-0010-0620.html#:~:text=provided%20that%20a%20single%20ownership%20entity%20includes)

Property at a data center under construction may receive Class 17 treatment before it meets the qualification thresholds if, before March 1 of the first applicable tax year, the taxpayer certifies that the facility will meet those requirements within two years. (https://mca.legmt.gov/bills/MCA/title_0150/chapter_0060/part_0010/section_0620/0150-0060-0010-0620.html#:~:text=During%20construction%2C%20property%20not%20meeting%20the%20requirements)

Class 17 treatment includes onsite electrical generation and storage systems that begin operating after May 13, 2025, are on the facility side of the utility meter, and are primarily used by the data center for onsite power. Those systems receive the 0.9% rate for 10 years from the start of construction, then are taxed as Class 13 property. (https://mca.legmt.gov/bills/MCA/title_0150/chapter_0060/part_0010/section_0620/0150-0060-0010-0620.html#:~:text=electrical%20generation%20and%20storage%20systems%20that%20commence%20operation)

A data center's dedicated interstate or intrastate communications infrastructure, including qualifying telecommunications or data lines and related equipment, may receive Class 17 treatment if construction begins after June 30, 2017, and before July 1, 2037. It receives the 0.9% rate for 10 years from construction commencement before shifting to Class 13 taxation. (https://mca.legmt.gov/bills/MCA/title_0150/chapter_0060/part_0010/section_0620/0150-0060-0010-0620.html#:~:text=construction%20of%20the%20owned%20or%20leased%20interstate%20or%20intrastate%20communications%20infrastructure)

After the 10-year Class 17 period, qualifying dedicated communications infrastructure and onsite electrical generation systems receive half of the normal Class 13 taxable rate for an additional 10 years. (https://archive.legmt.gov/content/Sessions/69th/Contractor_index/CH0678.pdf#:~:text=Property%20described%20in%20subsection%20(1)(e)%20is%20taxed%20at%20half%20the%20rate)

A qualified data center may sell electricity generated by its own generator to a public utility or electric cooperative at a price no higher than the generator's cost of production. Eligible costs include construction capital, depreciation, operating personnel, fuel, supplies, utilities, and necessary contracted services; the buyer may audit operating costs annually at its own expense. (https://archive.legmt.gov/content/Sessions/69th/Contractor_index/CH0678.pdf#:~:text=If%20electrical%20power%20produced%20by%20a%20generator%20owned%20by%20a%20qualified%20data%20center%20is%20sold)

The 80% onsite-consumption requirement for Class 17 electrical generation and storage systems does not apply during a governor-declared electrical generation emergency when the data center makes facility-side electricity available to the utility to help serve residential and business customers. (https://mca.legmt.gov/bills/MCA/title_0150/chapter_0060/part_0010/section_0620/0150-0060-0010-0620.html#:~:text=If%20the%20governor%20declares%20an%20electrical%20generation%20emergency)

Class 17 tax status is limited to facilities under single ownership on contiguous parcels that meet one of two size-and-investment tests: at least 300,000 square feet and $150 million in total costs, with construction starting after June 30, 2017; or at least 25,000 square feet of new or expanded area and $50 million invested within 48 months, with construction starting after January 1, 2019.

A facility seeking Class 17 status must submit a Qualified Data Center Application.

A facility still under construction that has not yet met the qualification requirements receives Class 17 treatment only if the taxpayer certifies to the department before March 1 of the first tax year the classification applies that the facility will qualify within two years of certification.

Electrical generation and storage systems seeking Class 17 treatment generally must have at least 80% of annual output consumed onsite, with annual taxpayer certification and utility-grade metering at the generation point. The 80% requirement does not apply during a governor-declared electrical generation emergency when qualifying backup systems supply electricity to the utility for residential and business customers.

Class 17 property in an urban renewal area or targeted economic development district is subject to specified elementary, high school, and state equalization mills.

Qualified data-center land, improvements, furniture, fixtures, equipment, tools, and supplies not otherwise in Class 5 receive Class 17 tax treatment at 0.9% of market value. A facility must meet one of the specified size, investment, and construction-date tests: at least 300,000 square feet and $150 million in cost, or at least 25,000 square feet of new or expanded area and $50 million invested over 48 months.

Property at a data center under construction may receive Class 17 treatment before the facility meets the qualification requirements if the taxpayer certifies before March 1 of the first tax year that the facility will meet them within two years.

Qualifying dedicated communications infrastructure owned or leased by a qualified data center receives Class 17 treatment for 15 years from the start of construction, subject to the section’s criteria and construction-date limits; afterward it is taxed as Class 13 property. Another supplied version states a 10-year term and different construction-date limits.

Government may restrict computational-resource use to prevent or abate common-law nuisances caused by physical data-center infrastructure, provided the restriction is demonstrably necessary and narrowly tailored to that compelling interest (“prevent or abate common law nuisances”).

The Right to Compute Act limits government actions that restrict private ownership or lawful use of computational resources when those actions infringe property or free-expression rights: restrictions must be demonstrably necessary and narrowly tailored to serve a compelling government interest. This protection is not absolute and does not bar restrictions meeting that standard. “must be limited to those demonstrably necessary”

If a critical infrastructure facility is controlled in whole or in part by a critical AI system, its deployer must develop a reasonable risk-management policy after deployment. A plan prepared under federal requirements counts as compliance with this state requirement, avoiding a separate state plan when that condition is met. “A plan prepared under federal requirements constitutes compliance”