Montana
Montana Renewables, Calumet have pending tax appeals before state board – The Electric
Montana Renewables filed an appeal over their tax classification.
The biodiesel production company with a Great Falls facility asked the Montana Department of Environmental Quality to certify the plant as a pollution control facility.
Under state law, air and water pollution and carbon capture equipment certified as such by DEQ is tax exempt.
In November 2021, Calumet Montana Refining spun off some assets to create Montana Renewables, which is a separate company and taxpaying entity.
Montana Renewables asked DEQ to certify the entire facility as an air and water pollution control facility, which would render the entire facility tax exempt, but DEQ certified only certain equipment, representing eight percent of the facility, according to the appeal filed in April with the Montana Tax Appeal Board.
County board upholds state’s revised tax valuation for Calumet
Montana Renewables argued in its appeal that DEQ has made a “mistake of fact and failed to recognize that the MRL facility is a fully-integrated facility which provides identifiable and substantial environmental benefits that can be achieved only by operation of the biomass conversion plant and all of its equipment together as one emissions-reducing unit.”
Montana Renewables argued that the state law changes over the last 30 years showed legislative intent to make refineries that added pollution control equipment eligible for certification, as well as biofuels operations.
Dave McAlpin, chair of the Montana Tax Appeal Board told The Electric that the board recently set a schedule for the appeal.
Unless the case is settled or a motion for summary judgment is filed by March 14, 2025, the board will heard the case May 6-9, 2025 in Helena, he said.
Calumet appeals county tax board denial to state [2023]
During an April hearing at the Cascade County Tax Appeal Board, Jennifer Sadler, sales and property tax manager for Calumet, said the company reported their property values to DOR in March 2022.
The company received and paid its assessments that summer.
DOR had initially valued Calumet at $165 million and Montana Renewables at $195 million, Sadler said.
Calumet has two pending tax appeal cases before the state board and during a hearing last fall, Calumet officials said they weren’t protesting the Montana Renewables valuation or taxes.
Calumet asked the county board in April to reject a reappraisal issued by the Department of Revenue last fall for the company’s 2022 taxes after discovering that $79 million of assets had been missed in the initial appraisal.
Calumet settles with EPA over 2019 violations [2023]
The board voted 2-1 to accept the DOR’s revised valuation.
Kim Beatty, a lawyer for Calumet, told the board that Calumet had paid their 2022 taxes without protest though the company didn’t fully agree with the assessment, but said it had been in range with the 2021 agreed upon value.
Phil Murphy for Calumet said that the company agreed to a $355 million valuation in May 2021 for the entire Great Falls facility.
That case has a scheduling conference set for July 2, McAlpine said.
County tax appeal board denies $189.5 million Calumet protest [2023]
Calumet also has a pending tax appeal before the Montana Tax Appeal Board, asking them to override the county tax appeal board’s denial and lower their taxable value for 2023 by about $189 million.
DOR valued Calumet’s land at $118,944; and the buildings, equipment and improvements at $299,428,094 for a total of $299,547,035.
During a November hearing, Calumet asked the Cascade County Tax Appeal Board to lower their valuation for the buildings, equipment and improvements to $109,881,000 for a total of $109,999,944.
That’s a reduction of $189.5 million.
City beginning budget process
The county board denied the request.
In mid-December, Calumet appealed the decision to the Montana Tax Appeal Board as they did in 2018.
McAlpin told The Electric that Calumet is scheduled to update the board by June 18 on this appeal.
The scheduling conference was vacated by stipulation and hasn’t yet been rescheduled since Calumet and DOR are discussing narrowing the issues, settling the case or consolidating the cases, McAlpin said.
County Commission adopts budget [2023}
According to the appeal filed with the state board in December, Calumet is asking for their total valuation to be lowered to $110,000,000.
In their appeal, Calumet states that the county board and the DOR used the incorrect methodology to determine their valuation and that they’d be prepared for a hearing by Sept. 30, 2024.
Until that appeal is finalized, Calumet’s property taxes are held and unusable for the county and city. For the current fiscal year, which ends June 30, city finance officials have said that amounts to roughly $1 million in tax revenue not available to the city for operations.
Local officials waiting for details of potential tax appeal [2023]
During their November hearing, Philip Murphy for Calumet, said that their taxes have quadrupled since the company purchased the refinery in 2012.
He said that in 2012, their taxes were $1.4 million. In 2021, Calumet paid $5.5 million and in 2022, $6.2 million in taxes.
Calumet protested their taxes in 2019, which was a continuation of the 2017-2018 protest case that was settled in 2020.
Dept. of Revenue files appeal over Calumet taxes [2018]
The Montana Department of Revenue set Calumet’s value at $538 million for 2017. In February 2018, the three-person county tax appeal board lowered the value to $312.5 million. Calumet had requested their value be lowered to $190.7 million.
Both Calumet and the DOR appealed that decision to the Montana Tax Appeal Board in 2018.
In 2020, the parties settled and according to DoR, of the roughly $17 million paid by Calumet under protest for tax years 2017-2019, about $9.5 million was released to the local jurisdictions and $1.5 million to the state.
Calumet protests taxes, county tax appeal board lowers taxable value by more than $200 million [2018]
Once the protest was settled, the county issued a refund of $4.7 million to Calumet and milled a special levy to recoup $1.2 million of funds the school district had to pay back to Calumet since they accessed their portion of protested taxes.
Montana
Real-Time Updates: Severe weather slams Western Montana Wednesday, Dec. 17
(Update 11:00 a.m.)
- All lanes closed on US-93 near Evaro due to fallen trees.
- All lanes closed on MT-200 east of Bonner due to fallen trees.
(Update 10:40 a.m.) The Ravalli County Sheriff’s Office has issued an emergency wind and travel warning for the Bitterroot.
The warning states that “due to extreme winds, which are causing trees to fall into roadways and taking down power lines, as well as creating very dangerous driving conditions, the RCSO is advising that people not travel until the wind event decreases.”
High-profile vehicles should not travel in Ravalli County at this time.
Ravalli County 911 is also currently being overwhelmed with calls. Residents are asked to only report immediate emergencies to 911.
The Ravalli County Emergency Operations Center is open. To report non-emergent storm-related events in the Bitterroot, you’re asked to call the EOC at 406-375-6650.
(Update 10:15 a.m.) The reports of damage around Western Montana are rolling in Wednesday morning as thousands remain without power, especially in the northwestern corner.
As trees topple across the area, officials are urging travelers to use caution.
Trees have blocked access to several roads in the region. Here’s the road report as of 10 a.m.:
- MT-35 is CLOSED from milepost 2.8 to 6
- Southbound lanes are blocked on US-93 north of Somers due to a semi blow over
- Tree down and blocking southbound lanes on US-93 near Ronan
- Tree blocking all lanes on MT-35 east of Polson.
- Power lines down blocking on lanes on US-2 west of Marion.
- Severe driving conditions on US-12 from Lolo to Lolo Pass due to downed trees
The Lincoln County Sheriff’s Office issued a notice at 9:40 a.m. that the county is under emergency travel only.
To the south, the Missoula Police Department requested necessary travel only in the city.
The Frenchtown Rural Fire District put out a public service announcement asking people to stay home and off the roads.
Power outages are still impacting several areas of Western Montana too.
NorthWestern Energy’s outage map at 10:10 a.m. showed hundreds of customers were in the dark in Missoula, Mineral, and Sanders counties. Flathead Electric shows thousands of people without power in Flathead and Lincoln counties.
Traffic signals are out in the City of Kalispell. All intersections with dark stoplights must be treated as a 4-way stop.
- Come to a complete stop
- Take turns — first to stop goes first
- Yield to pedestrians
- Proceed slowly and cautiously
Kalispell’s popular Woodland Park is closed due to heavy winds and hazardous conditions.
The weather has closed the following schools for Wednesday (this list will be updated):
- Clinton
- Frenchtown
- Libby
- Marion
- Noxon
- Pleasant Valley
- St. Regis
- Superior
- Troy
- West Glacier
High winds tore off the roof of Jefferson School in Missoula. The school is not currently serving students.
Micah Hill / MCPS Superintendent
This article will be updated throughout the day. Please follow KPAX’s Facebook page for the latest information too.
(Update 9:45 a.m.)
- MT-35 is CLOSED from milepost 2.8 to 6.
- Southbound lanes are blocked on US-93 north of Somers due to a semi blow over.
(Update 9:15 a.m.) Montana Department of Transportation reporting several new incidents.
- Tree down and blocking southbound lanes on US-93 near Ronan
- Tree blocking all lanes on MT-35 east of Polson.
- Power lines down blocking on lanes on US-2 west of Marion.
- Severe driving conditions on US-12 from Lolo to Lolo Pass due to downed trees.
(Update 9:08 a.m.) Hazardous conditions are wreaking havoc across the City of Missoula causing the Missoula Police Department to ask the community to only travel if absolutely necessary.
In a press release at 9:10 a.m., MPD stated that high winds have created dangerous conditions, including reduced vehicle control, blowing debris, and the potential for downed trees and power lines.
If you cannot avoid traveling right now, you’re asked to:
- Reduce speed
- Be alert for debris in roadways
- Watch for downed trees, power lines, and damaged traffic signals
- Avoid parking near trees or unstable structures
Do not touch anything, including a tree, that may be in contact with power lines. If you see a downed power line, you’re asked to call NorthWestern Energy at 888-467-2669.
For emergencies, call 911. For non-emergency assistance, contact the Missoula Police Department at 406-552-6300.
(Update 9:03 a.m.) A MEANS alert for Missoula County for drivers to be cautious driving due to high winds, several hazards and extreme conditions.
(UPDATE 8:55 a.m.)
Frenchtown School District has cancelled school. Parents should pick up their student from the school to ensure they are supervised and safe as they transition back home. If parents are unable to pick students up, buses will run at 10:00 to return students home. Phones are also out at the South Campus.
(UPDATE: 8:28 a.m.) The storm is hitting Sanders County hard.
Just after 8 a.m., the Community Ambulance Service of W. Sanders Co. posted that power is out in parts of the area and that strong winds are creating extremely dangerous conditions.
Live power lines are across roads, there are reports of falling trees and debris, and some travel routes have become impassable.
Officials are telling people to not travel unless it’s absolutely necessary. School in Noxon has been canceled.
Meanwhile in Mineral County, St. Regis Schools and the Superior School District have also canceled classes.
Due to fallen power lines, Superior Schools will not send the buses back out.
School officials are asking families to pick up their students Wednesday morning. If you’re unable to do so, you’re asked to call Logan Labbe 406-822-2285 to make accommodations.
(1st Report – 8:20 a.m.) The strong Pacific cold front that is moving through Washington has now arrived in Western Montana Wednesday morning.
Power outages have already been reported all across Western Montana including the Interstate 90 corridor from Lookout Pass to Alberton and in Northwest Montana, thousands of residents are without power in the Libby and surrounding areas. For updates on outages check Northwestern Energy Outage map and Flathead Electric Co-Op outage viewers.
Northwestern Energy
There is also reports of road hazards. According to the Montana Department of Transportation a powerline is down on Highway 56 near Noxon. Several trees are also down across Highway 56 between Troy and Noxon.
Interstate 90 westbound lanes at mm 15, west of Superior, are blocked due to downed trees.
MDT
Click here for live map of road closures.
Stay with KPAX for updates on this storm throughout the day.
Montana
Strong wind in the forecast statewide
Nick Vertz suspected calm weather wouldn’t soon return after last week’s high-speed wind event that recorded 101-mph winds in Glacier County. The Billings-based National Weather Service forecaster said Montanans should expect exceptionally strong gusts Tuesday night and Wednesday.
“I joke that the weather’s just playing catch up with how mild of a fall and start to the winter we had,” Vertz told Montana Free Press on Tuesday.
Nearly the entire state is under an official high-wind warning, meaning the weather service expects wind speeds of 58 mph or greater. While the official warning status may vary by region, the weather service anticipates the strong winds will move west to east through late Wednesday evening.
Winds aloft, higher altitude gusts that generally exceed wind speeds on the surface, are both unusually powerful and relatively low in altitude. Vertz says high-speed winds aloft blowing downward is the result of warm weather.
“You can think of it as pushing those strong winds aloft down to reach the surface,” Vertz said.
Though much of Montana experienced a similar strong-wind pattern last week, Vertz said this system is a statewide event and that the weather service has “more confidence in those stronger winds to occur just all across the board.”
With gusts coming out of the northwest, Vertz advised caution for drivers headed north or south, who would likely experience the “full brunt of those crosswinds.”
Montana’s most recent experience with a major wind event on a similar scale occurred in January 2021, according to Vertz.
Ongoing flooding in northwest Montana makes the area particularly vulnerable to high-wind hazards, like saturated soil around tree roots, according to Bryan Conlan, a weather service meteorologist based out of Missoula.
“Anywhere within western Montana at this point, with these strong to damaging winds, trees could blow over,” Conlan said.
Gov. Greg Gianforte on Wednesday requested President Donald Trump issue a presidential disaster declaration in response to the flooding in the northwest part of the state.
As even more ocean moisture makes its way from the Pacific Northwest into Montana via “atmospheric rivers,” precipitation is likely to continue in western Montana.
“One of the differences between this and the prior system is there will be a very strong cold front that’ll be coming along,” Conlan said.
A cold front on Wednesday will mix with moisture from the atmospheric river, producing a combination of rain and snow. Cold air also leads to winds aloft descending, resulting in strong wind across high elevations in western Montana. On Monday night, winds in Glacier National Park reached almost 100 mph.
“This is going to be a fairly strong event,” Conlan said.
Nora Mabie contributed to this reporting.
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Montana
Montana Morning Headlines: Tuesday, December 16, 2025
WESTERN MONTANA — Here’s a look at Western Montana’s top news stories for Tuesday.
The Flathead County Sheriff’s Office reports the suspect in last Thursday’s attempted kidnapping at a Kalispell gas station has been identified and arrested. The incident occurred at Woody’s gas station at Highways 35 and 206, where a man allegedly attempted to rob and kidnap a woman sitting in her car. (Read the full story)
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The Bureau of Land Management is offering $1 permits for people to cut their own Christmas trees on public land, with options including Douglas fir, lodgepole pine and western larch. Harvesters must stay at least a quarter-mile from roads and rivers, with BLM encouraging people to target overcrowded areas where thinning would benefit forest management. (Read the full story)
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