Six businesses in Yellowstone County received two different forms of tax abatement on new investments from Yellowstone County Commissioners.

Total investments made in the county’s economy by the six companies totaled $175,702,197.

Applying for the tax rebates to cover recent new investment in their businesses are Phillips 66, CHS, Inc., and Coca-Cola Bottling Company High Country. Par Montana received abatement on equipment.

The County Commissioners cannot deny these requests but they are allowed by state law to determine the amount of rebate at 80, 90 or 100 percent for an initial 5-year period. After the initial abatement, the tax is increased incrementally over the next four years until the property is fully taxed.

County commissioners granted a rebate of 80 percent for these applicants:

—Phillips 66 invested $11,591,018.

—CHS, the refinery in Laurel, has invested $10,501,546.

—Coca-Cola Bottling Company High Country invested $21 million.

—Par Montana has purchased $10,909,633.19 in equipment.

County Commissioners are allowed to accept or reject two other requests, as well as determine whether to abate at 80, 90 or 100 percent They approved, also at 80 percent, abatement for:

—Town and Country Supply Association, 3833 Coulson Road, Billings, which has invested $6,400,000;

—Rocky Vista University, Billings, completed construction in March 2026, on medical facilities and veterinary school, with an investment of $115.3 million.