Commissioners approve two five-year tax abatements for downtown Billings businesses despite one dissent

The Yellowstone County Board of County Commissioners on May 16 approved two separate five-year tax-abatement resolutions for downtown Billings businesses, authorizing local property-tax relief tied to renovation investments.

Diane Lehi of Big Sky Economic Development said WP East 80 LLC — doing business as Bottles and Shots at 3925 Grand Avenue — plans an $800,000 renovation and qualifies under Montana law and local policies that allow abatements for reconstruction and expansion when investment exceeds $500,000 and raises taxable value by at least 2.5 percent. Lehi said the project would be completed later in the year, use local architects and contractors, and apply abatement only to the new incremental taxable value of the $800,000 investment. She said WP East 80 currently employed eight full-time and 12 part-time workers and expects to add at least three employees within six months.

Owner Pam Ask told commissioners she had already hired the three additional employees referenced in the application and described operational changes, including increasing checkout stands from two to four and ultimately adding several more staff across two locations.

Commissioner motioned and the board approved resolution 23-64. One commissioner (identified in the transcript as speaker 5) said the kinds of jobs created by prior abatements had been higher-paying and said he would vote no, citing the industry of this business. The board passed the resolution on a 2–1 vote.

The board then considered a separate request for the Players Club at 247 Main Street. Lehi said that business proposes a $1.4 million renovation, with the existing structure valued at $340,000; the application again seeks abatement only on the new investment. Lehi said the Players Club currently employs eight full-time and 12 part-time workers and will retain about 20 positions at the location.

Pam Ask described proposed exterior improvements and said the work was intended to ‘beautify the gateway to the heights.’ After a brief public hearing with no speakers, the commission voted to approve resolution 23-65. The same commissioner again recorded opposition, saying the program should favor projects that create higher-paying jobs; the motion carried by voice vote.

The decisions were procedural approvals of abatement eligibility and do not themselves change employment conditions or building permits; both projects will also appear before the Billings City Council as part of local permitting and abatement steps.

Votes at a glance: Resolution 23-64 (WP East 80 LLC) — passed (2–1 vote recorded in transcript). Resolution 23-65 (Players Club Inc.) — passed (one opposition recorded; transcript does not provide full tally).