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.
If a furry, playful, hugg-able, lovable kitten would be a great addition to your place, now’s the time to visit the Humane Society of Western Montana.
MEET BAKER AND BUSBOY
It was another Take Me Home Tuesday at the radio stations with the Humane Society. Katie brought in “Baker” (black kitty) and “Busboy” (gray kitty), who along with their two siblings “Chef” and “Cook” form a Fantastic Four of pure joy.
These two-month-old little ones were found in the Polson area and surrendered to the shelter. They just had their spay/neuter surgeries Monday (July 13) and they will be looking for their forever homes starting Wednesday (July 15).
Whether you are looking for one kitten or the whole “kitchen,” visit the shelter and fall in love with Baker, Busboy, Chef and Cook.
EVER CONSIDERED BEING A FOSTER HOME FOR SHELTER PETS?
It is kitten season at the Humane Society of Western Montana. The Humane Society is always looking for Fosters to take care of tiny kittens until they are old enough to be adopted. They currently have some that are with mom cats, and some that are bottle babies. And there is always a need for volunteers willing to nurture them until they are of adoption age.
And of course one of the perks of being a Foster is, if you fall in love with a kitten, you pretty much get first dibs.
READ MORE: Volunteers Hit ‘The Ridge’ To Improve Montana Elk Hunting Opportunities
So, whether you are looking to adopt or would like more information about being a foster home, be sure to visit the Humane Society of Western Montana soon. They are open from 1:00 – 6:00 pm Wednesdays through Sundays at 5930 Highway 93 South in Missoula. See more cats AND dogs waiting to be adopted on the shelter’s ADOPT webpage here.
LOOK: Can you tell the difference between these common pets?
Can you tell the difference between a hamster and a guinea pig? How about a betta and a guppy? Test your pet ID skills in our cute quiz.
Gallery Credit: Stephen Lenz
HEBGEN LAKE, Mont. — A man was rescued after nearly drowning while swimming in Rainbow Point, located 10 miles north of West Yellowstone.
The Gallatin County Sheriff’s Office, along with Hebgen Basin Rural EMS personnel and Montana Fish, Wildlife and Parks, responded to reports of a swimmer in distress.
Officials say bystanders saw a man become unresponsive while swimming roughly 100 yards off the shoreline.
They, along with a boating group, located the man, pulled him out of the water, and performed life-saving measures until first responders arrived.
The man was airlifted to Eastern Idaho Regional Medical Center. Officials say he is in critical condition.
The Gallatin County Sheriff’s Office released the following information:
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