by Ken Toole | Jul 9, 2024 | Taxes
In November of 2023, the Department of Revenue issued a paper warning legislators and others that Montana was facing dramatic increases in property taxes because of the increase in property values across the state. This was not the first time Montana had seen dramatic increases in property values. In the past, the legislature had avoided people’s bills going up by adjusting the state property tax rate multiplier in the residential property tax formula. It has been a simple fix. For more details follow this link https://dailymontanan.com/2023/07/26/big-corporations-get-tax-benefits-while-montana-resident-get-higher-property-taxes/
As legislators, both Lola Sheldon-Galloway and Steven Galloway were perfectly happy to let property taxes in Montana increase dramatically. But now it seems they were none too happy with the tax they were paying on their own property. Maybe it’s just that all of the public outcry following the last legislature got them thinking they might be able to play the same game large corporations, like Calumet, play in filing appeals then negotiating a “settlement” with the Department of Revenue behind closed doors. (See this editorial about property tax appeals:
https://dailymontanan.com/2024/06/26/there-is-a-way-for-montana-residential-property-taxes-to-go-down/ )
In case you didn’t know it, Galloway Investments owns the Dairy Queen located at 1651 Fox Farm Road. In late November of last year, the Galloways appealed their property taxes. Specifically, they challenged the Montana Department of Revenue’s appraisal of the value of the land the building sits on. After reviewing the appraised value at the request of the Galloways, the Department of Revenue stood by its valuation of the land value of $245,187, rejecting the Galloways’ estimate of the land being valued at $70,882. The Galloways then appealed the Department of Revenue’s valuation to the County Tax Appeals Board. The hearing on the Galloways’ appeal was held in early April. The County Tax Appeals Board denied the Galloways’ ’ appeal and left the valuation of the land at $245,187. On April 13th, WTF406 filed a public information request with the county requesting information on the Galloways’ appeal. The County Attorney’s office provided the information on June 13th.
Despite the fact that the Galloways have owned the property for at least 15 years and the property taxes have slowly increased overtime like many of the rest of us, suddenly they decided they just weren’t going to take it anymore and filed an appeal. And they proposed a dramatic reduction in the estimated value of the land, from $245,189 to $70,882, amounting to a reduction of more than 70 percent ($174,305). Wow!
Their justification in the appeal was that the land valuation is “Ridiculous.” They also argue that the Fox Farm Road Dairy Queen should be similar in value to the Dairy Queen on 9th Avenue, which they also own. According to their appeal, the value per square foot of the Fox Farm property is $17.87, while the 9th Avenue store is taxed at $5.16 per square foot.
The problem for the Galloways is that the Dairy Queen on 9th is not comparable. The Department of Revenue appraises land value of the 9th Street property at $116,250. The locations of the two properties are very different. Specifically, The Fox Farm location is just off 10th Avenue South and faces Fox Farm Rd, one of the busiest intersections in Great Falls. It is across the street from The Heritage Inn. The 9th Street Dairy Queen is tucked away in a mixed use neighborhood with far less traffic than the Fox Farm Road property. Many commercial properties have value based largely on the amount of traffic that can easily access the business.
After hearing the Galloways’ appeal, the local tax appeals board agreed with the Department of Revenue and denied their request for a tax break. They had thirty days from receipt of the local Tax Appeals Board decision to file an appeal with the State Tax Appeals Board. They apparently decided not to appeal.
It is ironic that both Galloways sat in legislative seats while the property tax crisis was tumbling through the 2024 legislature and did nothing. Lola Sheldon-Galloway sat on the House Taxation Committee for two sessions of the legislature, and Steven Galloway sat on the House Business and Labor Committee. They both had an opportunity to address Montana’s increase in property taxes. They chose to ignore it.
by WTF 406 Staff | Jun 14, 2024 | Elections
CALLING ALL LIBRARY LOVERS TO ACTION
The city commission will be selecting a library board member at their 7:00 pm commission meeting on Tuesday, June 18. Unfortunately, there is an effort to re-appoint anti-library levy activist, Noelle Johnson, to the library board for a full five-year term. In a political maneuver last year, former city commissioner, Eric Heinbach, nominated Johnson to finish the remaining term of a departing library board member. Johnson’s position is now up for a full five-year term appointment by the current city commission.
Not surprising, the anti-levy folks and book banners have bombarded city commissioners with emails in support of Johnson’s re-appointment. If you’ve attended a library board meeting in the last seven months, you must have noticed Johnson’s disruptive behavior and obvious disdain for the library operations. Library board meetings have become so contentious that they have been known to drag on for three hours.
YOU CAN HELP REPLACE THIS ANTI-LIBRARY BOARD MEMBER WITH SOMEONE WHO LOVES OUR LIBRARY AND WILL HELP CONTINUE THE GOOD WORK STARTED SINCE THE LEVY’S PASSING.
PLEASE send an email to all of the city commissioners supporting Bob Kelly, Sandor Hopkins, and Ashlynn Maczko. This approach gives the commission several qualified candidates to choose from.
Email the entire commission at:
[email protected] OR individually to:
Mayor Cory Reeves [email protected]
Commissioner Susan Wolff [email protected]
Commissioner Shannon Wilson [email protected]
Commissioner Joe McKenney [email protected]
Commissioner Rick Tryon [email protected]
BETTER YET, attend Tuesday’s (June 18) city commission meeting at 7:00 pm and speak directly to the commission.
Please voice your support for these candidates IN YOUR OWN WORDS both in your email and/or public comments.
PLEASE SEND YOUR EMAIL TODAY. TIME IS OF THE ESSENCE.
Check out our TikTok call to action here: https://www.tiktok.com/t/ZTNJuB4Yr/
by Ken Toole | May 17, 2024 | Elections
At a fundraising event on May 11, Attorney General Austin Knudsen told a crowd of potential contributors that campaign contribution limits are “ridiculous.” He went on to tell the crowd that he had recruited a person to run against him in the Republican Primary. Current contribution limits in Montana law provide that a donor can contribute the maximum amount to a candidate in a contested primary race and again in a race in the general election. Candidates are also allowed to carry unspent funds in the primary over into the general election. This shell game allows a candidate to essentially double the amount of money that can be raised from one donor.
The Daily Montanan reported that Knudsen said, “I do technically have a primary. However, he is a young man who I asked to run against me, because our campaign laws are ridiculous. So, he’s a young man from my part of the state. His name is Logan Olson. He’s not running. He filed to run against me simply because under our current campaign finance laws in Montana, it allows me to raise more money. So, he supports me and he’s going to vote for me [audience laughs].”
The Montana Free Press reported that the friend Knudsen recruited to “run” against him has not organized any campaign, other than filing for office. In and of itself this game Knudsen and his young friend, Logan Olson, are playing is likely illegal. But then it turns out that Olson doesn’t even meet the legal requirements for running for Attorney General. Specifically, the law requires that candidates running for Attorney General have five years of legal practice in Montana under their belt in order to run. Olson was admitted to the Montana Bar in 2020.
Montana law prohibits falsely filing for office or making a false oath or affidavit as required for candidates running for office. The law also prohibits one candidate from enticing or threatening other candidates not to run in an election. The Montana Democratic Party has filed two complaints with the Commissioner of Political Practices which have been accepted for investigation. This is just one more example of Knudsen doing as he pleases without regard for the law. He is currently charged with 41 ethics violations filed by the State Bar’s Office of Disciplinary Counsel.
