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
Montana 250th Commission awards $100,000 to fund 40 events for America’s 250th in 2026
MISSOULA, Mont. — Montana organizations are getting a financial boost to help communities mark America’s 250th anniversary in 2026.
The Montana 250th Commission announced the recipients of its Event Sponsorship Program, awarding $100,000 to 40 organizations across the state.
The funding is intended to support community celebrations recognizing the Semiquincentennial.
The commission said the sponsorships will fund events, activities and programs that honor the anniversary while engaging communities throughout Montana.
“From parades and fairs to concerts and historical reenactments, these events will bring Montanans together to celebrate our shared heritage and the freedoms we cherish,” said Commission Chair Chris Averill. “We’re thrilled to support community organizations across the state as they create memorable experiences that connect Montana’s story to America’s 250-year journey, on July 4th and beyond.”
“The Commission is grateful to the Legislature for the funding, and to Governor Gianforte for signing HB 2 into law,” said Averill. “We continue to ensure that taxpayer dollars are spent wisely on activities that recognize the tremendous history of America, Montana, and our Tribal Nations; that bring Montanans together in celebration of America’s founding; and that educate Montana students and the general public on U.S., Montana, and Tribal history and government and our shared civic responsibility.”
Event Sponsorship Recipients:
- Cascade County Historical Society (Great Falls) – Cottonwood Festival – $5,000
- Belt Performing Arts Center (Belt) – The Belt Performing Arts Center Presents Oh, That Dreadful Tea! A Musical about the Boston Tea Party: A Community Celebration for the 250th Anniversary of the United States – $5,000
- Livingston Area Chamber (Livingston) – Historic Livingston Roundup Parade – $5,000
- Blaine County (Chinook) – Blaine County Fair – Veterans and Elders Tribute Exhibit – $5,000
- Helena Symphony (Helena) – Helena Symphony Season 72 Opening Night ~ America 250 – $5,000
- Flathead County Fairgrounds (Kalispell) – Honoring Veterans at Rodeo – $5,000
- Town of Denton (Denton) – Pies, Parades & Pyrotechnics – $5,000
- American Legion Auxiliary Border Unit 73 (Kevin) – North Toole County 250 Celebration Mural Project – $5,000
- Town of Plentywood (Plentywood) – Various July 4 community programs and activities for America 250 — $5,000
- Friends of the Historical Museum at Fort Missoula (Missoula) – 1776 Speaker Series AND 4th at the Fort on 4th of July – $4,000
- Special Olympics Montana (Great Falls) – Special Olympics Montana’s Celebration of America’s 250th Anniversary! – $4,375
- Department of Montana Veterans of Foreign Wars Post 4042 (Bigfork) – Celebration of Independence 1776-2026 – 250 Years of Military Service and Freedom – $3,608.93
- The Judith Mountain Players (Lewistown) – The History of the Declaration of Independence – $3,500
- Southeast Montana Area Revitalization Team (Baker) – Fallon County’s Fourth of July Celebrations – $3,500
- Townsend American Legion Post 42 (Townsend) – American Legion Semiquincentennial Flag/Banner and Independence Day Event – $3,000
- Fergus County Fairgrounds (Lewistown) – Central Montana Fair – $3,109.07
- Miracle of America Museum (Polson) – From Minutemen to Desert Sands, 250 Years of Heroes – $2,950
- Montana Veterans Memorial Association (Great Falls) – Memorial Day Ceremony – $2,500
- Powder River Historical Society (Broadus) – Battle of Powder River Commemoration – $2,500
- Augusta Area Historical Society (Augusta) – South Fork Roundup of Cowboy Poetry and Music – $2,400
- Museums Association of Montana (Great Falls) – Montana’s Museums: Revolutionary New Beginnings Conference – $2,300
- Quality of Life Corporation (Colstrip) – Colstrip Days – $2,000
- Mission Valley Choral Society (Polson) – Mission Valley Choral Society’s Spring Concert Weekend – Theme: “Let Freedom Sing” – $1,500
- Mineral County Fair (Superior) – Mineral County Fair – $1,500
- Virginia City Preservation Alliance (Virginia City) – Forgotten Heroes – $1,500
- Town of Plains (Plains) – Fire Hydrant Painting – $1,300
- Old Glory Landmark Committee (Helena) – Children’s Activities – $1,000
- City of Boulder (Boulder) – Fourth of July Celebration in Veterans’ Park – $1,000
- Crazy Peak Cattle Women Inc. (Big Timber) – Big Timber 250 Celebration – $1,000
- Shields Valley Schools (Wilsall) – Red, White, & BBQ: Celebrate the 250th Independence Day in Shields Valley – $1,000
- Western Legacy Center, Incorporated (Whitehall) – 250 Year Birthday Celebration – $1,000
- City of Three Forks (Three Forks) – Community Cookout and Flag Giveaway – $1,000
- The Extreme History Project (Bozeman) – A Commonplace for Independence: Making Meaning at America’s 250th – $800
- Lewis & Clark Lodge Post No 3831 Veterans of Foreign Wars (Pony) – VFW Community Picnic – $750
- Kalispell Lions Club (Kalispell) – Distribute Miniature US Flags to Kalispell Area First Graders “Flags for First Graders” – $700
- Butte Silver Bow Quilt Guild (Butte) – Butte Silver Bow Quilt Guild Biennial Quilt Show “Quilting through Time 1776-2026” – $700
- Wheatland County (Harlowton) – “Happy Birthday, America!” 4th of July Parade – $507
Montana
Lawsuit seeks to “cement legality” of corner crossing in Montana
HELENA — A group of conservation advocacy organizations are suing the State of Montana to “cement the legality of corner crossing” in Montana.
On Thursday, Backcountry Hunters and Anglers and the Public Land and Water Access Association filed a lawsuit against Montana Fish, Wildlife and Parks in Lewis and Clark County District Court.
The legal action comes one day after Lt. Gov. Kristen Juras, a Republican, addressed the Montana Environmental Quality Council about corner crossing.
(WATCH: Lt. Gov. Juras discusses corner crossing with Montana lawmakers)
Montana elected leaders discuss “corner crossing”
Corner crossing is the act of stepping from adjoining corners of public land without stepping on the adjacent private land.
While there is no state law or case law directly addressing corner crossing in Montana, FWP, under the Gianforte administration, has stated that corner crossing remains unlawful in Montana, and people should obtain permission from the adjoining landowners before crossing corners. Wardens have been instructed to use their discretion to cite individuals for trespassing if caught corner crossing.
The new lawsuit argues that FWP policy on corner crossing is “incorrect and unlawful.”
“Though not an attack on the agency overall, as both BHA and PLWA are currently defending FWP as intervenors in separate litigation, we fundamentally disagree with the Department on this issue and believe this must now be decided before a neutral court,” said Jake Schwaller, Chair of the Montana Chapter of BHA, in a press release. “There comes a time when we simply need to stand up for our public land, and this is our time.”
MTN News
The plaintiffs in the case say they had met with FWP several times about corner crossing, but believe the lawsuit is their path forward to resolving the debate.
“Montanans deserve clear, consistent guidance on how they can access their public lands,” said Alex Leone, Executive Director for PLWA, in the press release. “There is a commonsense path that respects private property while ensuring public lands aren’t effectively blocked. We’ve worked in good faith to find that solution and remain ready to do so.”
CLICK HERE TO READ THE FULL COMPLAINT
According to data from onX, there are around 1.5 million acres of public lands locked behind private property in the Treasure State. About 871,000 acres of public land in Montana is “corner locked.”
Much of the recent debate on corner crossing has followed developments last year in a Wyoming corner crossing case.
(WATCH: Corner Crossing in Montana explained)
Corner crossing in Montana explained
In October, the U.S. Supreme Court declined to hear an appeal from the 10th District Court of Appeals on Iron Bar Holdings v. Cape. The case stems from a land access dispute in Wyoming. In 2022, the ranch, owned by pharmaceutical executive Fred Eshelman, sued a group of hunters who used a ladder to corner cross onto public land that was locked in by Eshelman’s property. The suit alleged that the hunters trespassed when they passed through the airspace over the private property.
A federal district judge agreed with the hunters, stating that nothing they did violated federal law. When the 10th District Court of Appeals took up the case, it ruled a property owner could not create an obstacle that would limit free passage over public lands.
Since the Supreme Court did not take the case up, the ruling effectively became case law. However, that ruling only impacts states in the 10th Circuit; Montana is in the 9th Circuit.
MTN has spoken with several lawyers, including a prosecutor, about the issue of corner crossing. They agreed to provide background as long as it was off-camera due to the clients they represent. The consensus from the lawyers was that most county attorneys don’t pursue corner crossing trespassing cases.
Juras also testified before the EQC that she was not aware of a true corner crossing trespass case that had gone to trial.
Montana
Emergency travel only in northeast Montana (video)
GREAT FALLS — Blowing dust is becoming a major issue again on the Hi-Line as winds gust to 60–70+ mph, especially from Phillips County eastward.
Visibility has dropped to very low to near zero at times, and there have already been several crashes east of Glasgow near Nashua and Frazer. People are urged to avoid unnecessary travel in these areas if possible.
This is a very dangerous situation for travelers across northeast Montana. Blowing dust is causing near-zero visibility in many locations.
WATCH:
Hazardous driving along the Hi-Line
Highway 2 from Dodson to Wolf Point is closed until further notice, with only emergency travel allowed in these areas.
All red- and black-shaded roads and highways are experiencing severe driving conditions because of the low visibility.
MDT
Click here to visit the MDT 511 site.
(WEDNESDAY, MAY 13) A fast-moving front rolled through north-central Montana on Wednesday, May 13, 2026. The powerful winds gusted to more than 80 miles per hour in some areas.
Shaylan Verploegen shared video from north of Havre, showing a huge “wall” of dirt and dust in a unique weather phenomenon known as a haboob; watch the video and see other viewer photos here:
Fast-moving front kicks up walls of dust
The strong winds caused some damage. There were trees blown over in Havre, Great Falls, and Helena. Part of a roof was blown off in Box Elder, and there were several carports that were destroyed in Havre. There were also numerous power outages reported across the area, some of which lasted for several hours.
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