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Montana Renewables, Calumet have pending tax appeals before state board – The Electric

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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.

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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]

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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.





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Proposed Bridger pipeline would bring crude from Canada through Montana to Wyoming

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Proposed Bridger pipeline would bring crude from Canada through Montana to Wyoming


The Bridger project is a massive oil pipeline project that would come in from Alberta, Canada, into Montana at Phillips County, then go through nine counties before getting to Wyoming.

The Bureau of Land Management (BLM) and the Montana Department of Environmental Quality (DEQ) are reviewing the project, and it could cut across private, state, and federal land.

Watch Bridger pipeline story here:

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Proposed Bridger pipeline would bring crude from Canada through Montana to Wyoming

The 647-mile-long Bridger pipeline would move up to 550,000 barrels of crude oil a day.

“It’s a win for Montana. It’s a win for America,” said Yellowstone County Commissioner Mark Morse.

Morse and the Yellowstone County commissioners are among the many Montana leaders supporting the project.

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Just this week, they drafted a letter to the Bureau of Land Management expressing that support.

“The energy security is again, it’s going to be on the North American continent and transporting oil via a pipeline is safer than rail or truck,” Morse said.

Commissioners also say the pipeline would be an economic boost for Yellowstone County, bringing construction jobs, supply contracts, and local spending.

“We’ll be a hub for their construction activities,” Morse said. “Supplying parts and pieces, labor.”

But there are plenty of opponents.

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They say the risks are simply too high, pointing to past oil spills, including the 2015 Poplar pipeline rupture that sent 30,000 gallons of crude oil into the Yellowstone River near Glendive and a diesel spill of 45,000 gallons near Sussex, Wyoming.

“If that crossing has spilled into the Missouri River, it eventually would make it to that intake,” said Lance Fourstar, co-director of the American Indian Movement Montana. “Highly carcinogenic tar sand bitumen, so we already know it’s highly carcinogenic.”

Fourstar also has concerns about sacred tribal lands.

“The key point of concern is the sovereignty and treaty rights,” Fourstar said. “This project crosses lands, that with treaty reserved rights, hunting, fishing, and gathering.”

The Montana Environmental Information Center (MEIC) says the pipeline would originate in Alberta with what it calls environmentally destructive fuel sources.

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“It’s an environmental disaster waiting to happen in a state that gets a lot of revenue from fishing and agriculture. A majority of the route crosses through Montana, putting land and water at risk,” MEIC spokesperson Shannon James said in a telephone interview with MTN News.

But for Yellowstone County leaders like Morse, it’s a win-win, not just for Yellowstone County, but also the country.

“I just see energy independence for America,” Morse said.

MTN News contacted True Companies in Casper, which proposed the Bridger pipeline.

True and BLM were not available for interviews.

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Walker Hayes to headline 2026 Northwest Montana Fair

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Walker Hayes to headline 2026 Northwest Montana Fair


Country music star Walker Hayes will headline the 2026 Northwest Montana Fair concert, opening the Northwest Montana Fair & Rodeo in Kalispell.

Hayes is scheduled to perform Wednesday, Aug. 12, 2026, at the Flathead County Fairgrounds. The 2026 Northwest Montana Fair & Rodeo runs Aug. 12-16.

Hayes is known for hit songs including “Fancy Like,” “AA,” and “You Broke Up With Me.”

“We are thrilled to bring Walker Hayes to the Northwest Montana Fair,” said Sam Nunnally, Manager of the NW Montana Fair & Rodeo. “Our goal each year is to create unforgettable experiences for our community and visitors, and this concert will be a highlight of the 2026 Fair.”

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Tickets for the Walker Hayes concert will be available through the Northwest Montana Fair website at nwmtfair.com.

The Northwest Montana Fair & Rodeo welcomes more than 80,000 guests annually and is one of the largest summer events in the region, featuring concerts, PRCA ProRodeo action, carnival rides, exhibits, food vendors, and family entertainment.



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GOP congressional candidates Aaron Flint and Al Olszewski face off in Bozeman

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GOP congressional candidates Aaron Flint and Al Olszewski face off in Bozeman


BOZEMAN — Aaron Flint and Al Olszewski, Republican candidates for Montana’s Western District U.S. House race, squared off Tuesday in their party’s only scheduled debate before the party primary.

The two debated for about 90 minutes at Bozeman’s Calvary Chapel before an audience of about 120 people. Bozeman anchors Gallatin County, which is second in Republican votes only to Flathead County within the 18-county district.

Natural resource jobs, affordable housing and U.S. military attacks on Iran dominated the discussion. Each question drew 12 minutes of response. Both men called for an end to stock trading by members of Congress, and for federal budgets to be passed on time through regular procedures. 

The Montana GOP sponsored the debate. Candidate Christi Jacobsen, Montana’s secretary of state, was unable to attend, according to state Republican Party Chair Art Wittich. State Senate President Matt Regier moderated.

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Among the highlights: Flint mentioned no fewer than eight times that he is endorsed by President Donald Trump. Olszewski mentioned Trump by name only a couple of times. 

Never too far from Flint’s talking points were “far-left socialists,” whom he credited for “gerrymandering” the Western House District (which has delivered comfortable wins for Republicans since first appearing on the ballot in 2022). The 2026 election cycle was the target of Democrats on the state’s districting commission, Flint said. (Both Democrats on the commission that drew the district in 2021 voted against its current configuration.) 

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Now comes Al Olszewski, aka “Dr. Al,” to perform his role in the rotation of special guests at Republican dinners, where references to Donald Trump are like table salt — never on the menu, but always included. Unless, that is, there’s another candidate in the race boasting of Trump’s endorsement, as there is in Olszewski’s…


Why Aaron Flint says Congress should be more like talk radio

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Why Aaron Flint says Congress should be more like talk radio

Aaron Flint — grandson of Glasgow newspaper publishers, 25-year veteran of local TV and radio journalism and first-time political candidate — touts “deep relationships” with his talk show listeners. Will that audience translate into enough votes to overcome a crowded Republican primary?


The near faux pas of the night came during Olszewski’s discussion of good-paying jobs in trades and natural resources: “Trades jobs, natural resource jobs, you know, high-dollar, white-collar jobs, our remote workers who have moved into Montana, and we’ve adapted an economy around them. You know, these are the people, and those are the jobs that will bring our kids home, those high-paying white-collar jobs, or a good natural resource job in western Montana, in one of those mines, or, you know, you know, a sawyer or a hooker” — big pause — “as in timber, not the other way around.”

The line that didn’t land: Flint tried and failed to get audience applause for the 2024 defeat of Democratic U.S. Sen. Jon Tester by Republican Sen. Tim Sheehy — an unseating Flint campaigned for. 

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“How many of you out there are so glad that we finally got rid of the flip-flop, flat-top liberal senator, Jon Tester? How many of you are so glad we finally did that?”

After a silence, Flint explained to people watching the debate on Facebook that the audience was just being polite. 

“They’re waving because we can’t have disruptions. See, they’re good rule followers here in the Republican Party,” Flint said.

Asked how to alleviate Montana’s  housing affordability crisis: 

Olszewski: “The only way you can afford an expensive house is you’ve got to have a job that pays good money. Tourist jobs provide rent and roommates. Trades jobs, natural resource jobs, high‑dollar white‑collar jobs … those are the jobs that will bring our kids home.” Dr. Al, as Olszewski is widely known, said Wall Street investment buyers are distorting housing prices and the federal government has weakened the dollar.

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Flint: “Thirty percent of the cost of a home is all due to red tape and regulations … It costs $100,000 to build a home before you even put a hole in the ground.”

Lauren Miller, Montana Free Press, CatchLight Local/Report for America
Al Olszewski, a Republican candidate for Congress in Montana’s Western District, responds to a question during the Republican primary debate at Calvary Church in Bozeman on April 21, 2026. Credit: Lauren Miller, Montana Free Press, CatchLight Local/Report for America

Flint said reviving Montana’s timber industry would lower home values and added, “I support President Trump’s ban on these big Wall Street firms buying single-family homes. I think that’s something that we’ve got to get across the finish line.”

“We can deliver when it comes to making the Montana dream affordable again by delivering affordable housing. But another piece is promoting trades and trades education to build up our workforce.”

Asked how Congress should respond to the Iran conflict:

Olszewski: “I supported our president with what happened in Venezuela. There’s a $25 million bounty on basically someone that was killing our people through drugs, right? I’m not so happy with what’s going on in the Iran war. I’m not a warrior. I’m a physician from the military that fixed military people … What my perspective is, is that countries can win wars, but people do not. They don’t come back.” Olszewski said Congress will have to decide whether to authorize further use of military force and set terms in about 10 days. 

Flint: “Let me just say this. We are sick and tired of these forever wars, and we do not want to see a long-term boots-on-the-ground Iraq-style nation-building exercise, and I think President Trump shares that mission as well. Let me also say this about Iran. First off, [former Venezuelan President Nicolás] Maduro is behind bars. [Iran’s Supreme Leader Ayatollah Ali] Khamenei is dead, but the far-left socialists are on the march in Montana.”

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Lauren Miller, Montana Free Press, CatchLight Local/Report for America
Aaron Flint, a Republican running for Congress in Montana’s Western District, talks about his experience as a talk radio host during the GOP primary debate at Calvary Church in Bozeman on April 21, 2026. Credit: Lauren Miller, Montana Free Press, CatchLight Local/Report for America

Asked about reforming Congress: 

Olszewski: “What our congressmen and congresswomen have to understand is that if you’re in the House, the House belongs to the people, and they need to, first and foremost, represent you, not themselves, not special interests. It’s not about sound-bites. It’s about actually getting work done and governing.” Olszewski said the House needs to pass a budget based on 12 agency appropriations bills before the end of each federal fiscal year, a process known as “regular order.” 

Flint: “We need to return to regular order and get single-subject bills and get these appropriations bills done one by one. If they can’t get a budget done, they shouldn’t get paid. And we need a ban on congressional stock trading. Because I think part of the reason why the American people are so frustrated with Congress right now is because … they believe that Congress is so useless, because we’ve got some of these politicians back there that are getting rich off the backs of taxpayers.”

Neither candidate offered a plan for cutting taxes, once a staple of Republican platforms. Both supported reductions in federal spending without identifying particular cuts.

Voting in Montana’s 2026 primary election begins May 4 and ends June 2.



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