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 Ken Toole | Jun 28, 2024 | Uncategorized
This image depicts an African American man joining Confederate troops marching off to war.
Almost immediately after the Civil War, the losers began a propaganda campaign to reframe and rehabilitate white supremacy. This movement, which is now referred to as the “Lost Cause,” carries on today. They claim the Civil War was not about slavery. It was a matter of “States Rights” and industrialization in northern states versus a romanticized agrarian South. Understanding the power of symbols in the public square, advocates of the Lost Cause moved to place monuments to the Confederacy in cities and towns across the country and to name public facilities like schools, parks, streets and highways after leaders of the Confederacy. All of this to support and promote the institutional racism of Jim Crow and marginalization of African Americans in society.
Most people assume these monuments were placed shortly after the Civil War, but that is not the case. The monument pictured above was placed in The National Cemetery at Arlington in 1914, almost 50 years after the war ended. According to the American Historical Association, monuments put in place during this time “were intended, in part, to obscure the terrorism required to overthrow Reconstruction, and to intimidate African Americans politically and isolate them from the mainstream of public life.” The Confederate monument which was in Women’s Park in Helena was commissioned in 1914 by the Daughters of the Confederacy. It was replaced in 2017.
In the 1950s and 1960s, there was another surge in the placement of Confederate monuments across the country in response to the civil rights movement. For example, after passage of the Civil Rights Act and The Voting Rights Act in the 1960s, 27 monuments dedicated to Confederate soldiers who had fought against “the federal enemy” were installed in Texas. Of course the Confederate battle flags we see all over Montana (most often next to Trump flags) are part and parcel of the same Lost Cause strategy to defend and protect white supremacy.
In recent years there has been a strong national movement to remove these commemorations to the Confederacy and white supremacy. The efforts to remove these symbols and change place names has become a flashpoint for controversy and, in some cases, violence, in many communities. Since 2017 and the murder of George Floyd, along with the Charleston church shooting and the Unite the Right Rally, 160 monuments across the country have been removed or torn down.
That brings us to Ryan Zinke and Matt Rosendale and their vote to reinstall this monument. The proposal failed in Congress, but the vote was a slap in the face to the African American community and advocates for equality as they were preparing to celebrate the Juneteenth holiday less than a week away. Unfortunately dog whistles and race baiting have become the order of the day among Republican politicians. And the rhetoric provided by advocates of Lost Cause propagandists that assume the mantle of historical accuracy and patriotic sentiment leaves people confused about the inherent bigotry of their phony facts and rewriting of American history. Zinke and Rosendale are finely tuned to the negative power of race baiting in the political process. Even though Rosendale is leaving public office, it should come as no surprise that he would join Ryan Zinke in jumping on this issue in an election year.
In Germany people don’t put up monuments to Adolph Hitler and the Nazi regime. Is it only in America that we celebrate white supremacist losers?
by Jasmine Taylor | Feb 11, 2024 | LGBTQ+ Issues
The times, they are a…fucking disappointment mostly. But there is one silver lining. Thanks to the internet and misunderstood geniuses like Elon Musk (the self-driving car of CEOs) we are now all privy to the VERY BIG FEELINGS of men who like football.
Remember the good old days? When Republicans were angrily burning their nikes and pledging an NFL boycott because a Black man had an opinion. Well, Meltdown Season has returned, and this time the threat is none other than the lovecraftian horror known as female pop music.
Taylor Swift is in her athlete era. Suddenly, a whole swath of people who never gave a fuck about carbon emissions are out holding hands with Greta Thunberg. What does it take to make a Republican “go woke?” A little blonde pop star.
But this reaction to female fandom isn’t new. We see it whenever a woman is too much of something- too loud, too honest, too comfortable in spaces reserved for men.
As a Queer woman, I am contractually obligated to follow at least one sport. Long ago, I had an ex who liked the Raiders. Long story short, left the guy but kept the team. Now, each year I get up to 3 CEUs (Masters, Bisexuality) for fulfilling my football viewing obligations.
Of all the things I do that piss men off, having a football team is near the top of the list. Even expressing such a preference typically comes with an entrance exam. Wear a black and silver t-shirt and a man will materialize to ask you if you even know the name of the quarterback. A similar effect occurs when a woman wears a band t-shirt. The arenas may be slightly different, but the problem is the same. A “woman” has entered a space that is owned by The Men. Allowing women in that space inherently devalues it. Whenever women like something en masse, the cultural narrative quickly deems that thing as frivolous, unserious, and other updated versions of “hysterical.”
Never in my wildest dreams did I expect that this year Taylor Swift would be able to make the cringiest NFL fans so mad that they would be forced to devote their loyalty to….San Francisco?
Yes, America’s Queerest City is getting the love and support of Republicans across the country. Suddenly, men who love to own the libs are using phrases likes “carbon footprint” and “billionaire class.” While musical taste is subjective, I think we can all appreciate the joy of watching stupid people get angry. And with that goal in mind, Taylor Swift is this year’s MVP (Most Valuable Popstar).
