This post is from WTF406.com’s archives. You can see other archived posts by searching on a name or topic on WTF406.com’s landing page. Please hit the subscribe button if you are not already a subscriber. This post ran on April 1, 2025.
Like most large corporations, Calumet/Montana Renewables hires law firms with well-connected lawyers. Here in Montana, it is Browning, Kaleczyc, Berry and Hoven (BKBH), a Helena-based “silk stocking” law firm. Their attorneys use law and politics to help the corporation comply with the law, maximize profits, and avoid paying taxes.
Calumet Gets Property Tax Breaks Every Year
A prime example is Calumet/Montana Renewables’ repeated appeals of their property tax valuations. They have appealed their property valuations every single year since 2017. These appeals have resulted in significant reductions to their valuations resulting in lower property taxes in every case. In five separate appeals between 2017 and 2021, the average valuation reduction Calumet/Montana Renewables received each year was $107,123,622. There are currently appeals still pending for the last three years.
When a large business like Calumet/Montana Renewables, the largest property taxpayer in Cascade County, files a property tax appeal, local governments are forced to delay adopting budgets. They cannot be sure how much revenue will come in based on new valuations. But when an appeal is settled through negotiation, as these have been, there is no complete record of findings. The parties (Department of Revenue and Calumet/Montana Renewables) simply agree on a number.
Fitzpatrick’s Special Tax Legislation
More concerning is the activity of a BKBH attorney and Republican state Senator representing Great Falls, Steve Fitzpatrick. To our knowledge, Fitzpatrick is not directly employed by Calumet. But he is a “shareholder ” in the firm, which derives significant revenue from Calumet.
In the 2023 legislative session, Fitzpatrick introduced Senate Bill 510, titled “Provide Property tax incentives for alternative fuel production.” This new law changed the process for receiving tax “abatement” for Calumet/Montana Renewables. Now only the county has the authority to approve forgiving property taxes. But requests for abatement cannot be denied by the county commissioners. The county can only decide to give up 80%, 90% or 100%. In March, the county commission voted to give Calumet/Montana Renewables the minimum, 80%. The abatement phases out after five years.
This year’s action comes on top of a 50% abatement Montana Renewables is already receiving. The city estimates that the previous abatement cost the city $2.77 million in lost revenue. No figures were available from the county for the same period.
The Whole Plant is Air Pollution Control Equipment?
Fitzpatrick’s bill also added language which defined virtually all of Montana Renewables’ plant as tax-exempt “air pollution control equipment.” Naturally, Montana Renewables then applied to the Department of Environmental Quality (DEQ) for the exemption of the $430 million plant. DEQ denied the application, approving only 8% of their request. Calumet/Montana Renewables appealed DEQ’s decision to the Montana Tax Appeals Board. A decision is pending.
These Special Breaks Cost The Rest Of US
The stakes in this game are very high. A full tax exemption for Montana Renewables could erase more than $1.5 million in proceeds to schools, $1.8 million for the City of Great Falls, and $1.1 million for Cascade County. If this case is resolved by “negotiated settlement,” we may never know what justifies this huge tax give away.
As mentioned before, Fitzpatrick is a “shareholder” in (BKBH). Many of the principals in this firm are well established figures in the legal community with numerous connections in both political parties. BKBH provides lobbying services to clients as well as legal representation.
One of Calumet’s attorneys at BKBH is Kimberly Beatty, the wife of the current director of the Montana Department of Revenue, Brendan Beatty. The Department of Revenue website says he operates the family ranch as well. Brendan Beatty filed a potential conflict of interest disclosure with the Montana Commissioner of Political Practices as required by administrative rules.
It Should Make You Go, “Hmmm”
Beatty certainly is paid for her work for Calumet/Montana Renewables. We can’t say if Fitzpatrick has ever received direct payment from Calumet/Montana Renewables. Even if he did, it likely would not be illegal. Fitzpatrick and Beatty are “shareholders” in BKBH. In theory both benefit from the firm’s work for Calumet/Montana Renewables. In these times of political influence peddling and big corporations dodging taxes, it’s just one of those things that makes you go hmmm. . . .
This post is from WTF406.com’s archives. You can see other archived posts by searching on a name or topic on WTF406.com’s landing page. Please hit the subscribe button if you are not already a subscriber. This post ran on January 23, 2026.
Former legislator Steven Galloway has filed to run in senate district 11 in Cascade County. This video of Galloway at some Trump event says it all. If this offends you, consider running yourself. The deadline for filing is March 4th.
Fresh off his resounding defeat of famous “RINO hunter” Randy Pinocci with 68% of the Republican Primary vote in Senate District 12, George Nikolakakos is now setting his sights on Montana GOP Chairman, Art Wittich.
“What he has done is divided the party, created a war, and now we are basically in shambles, putting Humpty Dumpty back together again.” Nikolakakos said in an interview with The Daily Montanan. He went on to say that Wittich should resign.
Republican Primaries. . .A Shit Show
Nikolakakos’ comments come on the heels of the most contentious and expensive Republican legislative primaries in anyone’s memory. But, in fairness to poor old Art Whittick, his autocratic reign of the Montana Republican party is only the most recent battle in the war that has been raging between old style Republicans like Llew Jones, and Nikolakakos and the Spanish Inquisition style Republicans known as the Montana Freedom Caucus.
Wittick pointed out that many of the Republicans the state party targeted for consorting with Democrats during the last legislative session benefited from help in the Republican Primary from Democratic consultants. Nikolakakos and other republicans received support from Fireweed, a Missoula based consultant group staffed by former labor and Democratic Party employees with connections to deep pocket contributors.
Wittick Not Backing Down. Neither is George
Not one for backing down from a fight, Wittick said, “If anything, I’m going to accelerate this process of looking at legislators’ votes and making sure they account when they are voting to weaken Republican leadership, voting to weaken Republican policies, and voting to weaken the Republican party,”
Of course, Nikolakakos is not one for backing down either. “With my first speech on the Senate floor, I’m gonna call him (Wittich) out and remind him I do not work for him, that I work for the people of my district,” Nikolalakos concluded “The more people fought, the better they did,” Of course, fighting is a lot easier in local politics when you can put about $100,000 of your own money into your campaign. (see our post on local legislative races and money https://wtf406.com/2026/04/tired-of-money-in-politics-buckle-up-for-2026/ )
Thank you to the Daily Montanan for it’s reporting on this story
On Wednesday May 28th, a group of local organizers, Citizens 4 Government Transparency, hosted a Town Hall with the 2025 Cascade County State Legislators. The legislators present were Jane Weber (D-HD-19), Jeremy Trebas (R-SD-10), Wendy McKamey (R-SD-12), Steve Fitzpatrick (R-HD-24), and Eric Tilleman (R-HD-23). Before I start joking around, I’d like to mention that I do give these legislators credit for being willing to hear from the public. It seems so many legislators, in particular Republicans, avoid their constituents and refuse to face any public backlash. So tip of the hat to these legislators for showing up.
Is Global Warming Real?
About 100 people were present in the audience, and a steady stream of questions were presented to the legislators from the crowd. The highlight of the night was when an audience member asked the legislators if they believe in global warming. Jane Weber quickly raised her hand and said, “I do!” Then hilariously the entire Republican contingent asserted that they didn’t. Seriously in 2025. Truly stupid, bury your head in the sand denialism. But we have people out here not willing to vaccinate their dogs against rabies, so the bar is truly in hell with anti-science beliefs.
So check, climate change isn’t real for Republicans. Hope that works out for them since we’re on a warming planet together. At least the crowd scoffed with me!
Let’s Make Income Inequality Worse
A question I raised during the town hall was about HB 337. As reported by the Montana Free Press: “House Bill 337 reduces the state’s top-bracket tax rate down from 5.9% to 5.4% over the next two years. It also raises the maximum threshold for the state’s lower tax bracket, where income is taxed at a lower 4.7% rate, and expands a tax credit available to lower-income working families.” All of the Republicans present voted for it, and the governor signed it into law in April.
I asked, if we have to make cuts to essential services in the future, would the Republican delegation be willing to reverse the income tax cuts they had made? Of course, not a single one of them answered that question, they just talked around it.
Then Representative Steve Fitzpatrick started talking about how making $41,000 a year isn’t rich, so people making that wage should get a tax cut. Cool, cool. Quick question, why are people making $41,000 annually lumped in with people making $250,000+ annually? As you can see in the table below, in Montana, all income from $41,000+ is taxed exactly the same.
Crazy idea, but we could and should focus on distinguishing between people making only $41,000 a year from millionaires so that the tax rates can be cut for the middle and lower class income earners and NOT CUT FOR THE ULTRA RICH. Instead, Gianforte is aiming for a flat tax rate to help the rich get even richer. (A flat income tax applies the same rate to all taxpayers, regardless of their income). How much more can you squeeze out of people below the poverty line, you damn ghouls?!
And on that note, let’s focus on electing representatives that want a fair tax system and legislation to actually help address the inevitable effects of global warming. A girl can dream.
Republican Wendy McKamey represents Senate District 12 in Cascade County. This editorial ran in the May 15, 2025 edition of the Cascade Courier. On May 16 Governor Greg Gianforte signed the bills discussed above into law.
OP-ED — Montanans are being crushed under the weight of skyrocketing property taxes. Longtime residents are watching their tax bill soar as wealthy out-of-staters scoop up land and inflate home values across Montana. Families, seniors, and working people across the state are pleading for relief.
This session a group of Montanans – Republicans and Democrats, conservatives and liberals – came together to deliver meaningful property tax relief. Unfortunately, a group of Montana lawmakers stood in the way and are now actively campaigning to get Governor Gianforte to veto meaningful property tax reform for you. That group is the Montana “Freedom Caucus.”
You deserve to know their names. Barry Usher, Nelly Nicol, Jerry Schillinger, Theresa Manzella, Carl Glimm, and Bob Phalen all fought to prevent you from receiving a property tax cut. These legislators – all members of the “Freedom Caucus” – voted against cutting your property taxes from 1.35% to 0.76% on your primary residence. Instead, they wanted to offer you a token $240 rebate and call it good enough.
It’s not just them. Jeremy Trebas, Daniel Emrich, Ken Bogner, and Daniel Zolnikov all seem to want you to pay high property taxes. Jeremy Trebas wants to serve on the PSC. If he won’t protect you from high property taxes today, how can you expect him to protect you from high utility costs tomorrow?
Instead of fighting for Montana residents, these lawmakers chose to protect the pockets of wealthy nonresidents who own second homes in exclusive enclaves like the Yellowstone Club and the shores of Whitefish Lake. Every one of these legislators voted against bills that would cut tax rates on your primary residence – just so wealthy nonresidents don’t have to pay more.
That’s not conservatism. That’s not freedom. That’s protecting the elite at the expense of everyday Montanans.
It should be no surprise these legislators don’t want to cut your taxes. When it comes to protecting the taxpayer, these legislators are missing in action. All are supporters of President Matt Regier. Matt Regier wants to spend more money, grow government, rather than save you money. Matt Regier tried to get the part-time Legislature to build a $160 million dollar office building, and he has spent large sums on high-priced lawyers, new office furniture, and a fancy electronics suite.
Montana’s property tax system is broken. We need reform and Matt Regier, the “Freedom Caucus,” and Jeremy Trebas, Daniel Emrich, Ken Bogner, and Daniel Zolnikov said,“NO!”
The next time those legislators campaign on “low taxes” and “standing up for Montana,” remember they didn’t want to cut your property taxes. They wanted to stick it to you and force you to pay the same exorbitant tax rates you are paying today. When it mattered most, they stood with wealthy outsiders and fought against real property tax relief for you. Whereas I will continually consider Montanans first.
