by Ken Toole | Oct 11, 2026 | Appraisal, Corporations, Taxes
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 May 16, 2025.
In this post we are focusing on the games large corporations play on property taxes and “appraised values.” We’ve already written about Calumet’s shenanigans in receiving reductions in property taxes with the help and support of local Republican legislator Steve Fitzpatrick and Attorney Kim Beatty, wife of the Director of the Department of Revenue. https://wtf406.com/2025/04/calumets-got-lawyers-and-politicians/
The Goal of All Property Appraisal is to Establish the Market Value Of The Property
The first step in determining how much you will owe in property taxes is determined by the appraised value of your home, land, business, or rental. That value is determined by the Montana Department of Revenue’s appraisal process. The most common way the Department of Revenue determines the value of your home is to identify comparable property in your area that has sold. It is determining the “market value” by looking at sales of similar property.
Three Methods of Appraisal to Determine How Much a Property Is Worth
It is harder to find “comparable sales” for large industrial facilities like Calumet, because they do not sell as often and there are far fewer of them to use as comparisons. There are other ways to establish the market value. In addition to the comparable sales method, there is also the “cost approach” which adds the cost of land, buildings and other improvements and adjusts for condition of facilities to determine the total value. The third method is the “income approach.” In this system the appraiser looks at the income and expenses generated by the property. Calumet and other refineries are generally appraised using the “cost approach.”
Here’s The Game They Play. . .
If a property owner does not agree with the Department of Revenue’s appraisal, there is an appeal process through the Montana Tax Appeals Board. That process allows the Department of Revenue and the appellant (say, Calumet) to negotiate a voluntary settlement. Calumet and other refineries in Montana routinely appeal their valuations and routinely enter settlements with the Department of Revenue which result in lowering their taxes. None of the negotiation meetings are public. And when their taxes are lowered, your taxes go up. For a complete explanation of how this works, follow the link below. https://dailymontanan.com/2023/07/26/big-corporations-get-tax-benefits-while-montana-resident-get-higher-property-taxes/
2012 Showdown In A Legislative Committee
Dan Bucks, the Department of Revenue Director under former Governor Brian Schweitzer, refused to play this game. Instead, he defended the appraised values by the Department of Revenue rather than entering settlements. Not surprisingly, big corporate taxpayers, like refineries, didn’t like Buck’s approach. In September 2012, three refineries attempted to set him up in front of the legislative interim committee on Revenue and Transportation in a failed attempt to apply political pressure.
At the same time, Connacher Oil and Gas Limited, the previous owners of the Great Falls refinery, reached a deal with Calumet to sell the refinery for $120 million. That purchase established the actual market value of the refinery. The Department of Revenue had appraised the value of the refinery at $70 million, and Connacher Oil had appealed that appraisal, arguing it was too high even though it was $50 million below the actual purchase price paid by Calumet. Below is an audio clip of Bucks explaining the issue to the legislative committee.
https://sg001-harmony.sliq.net/00309/Harmony/en/PowerBrowser/PowerBrowserV2/20120914/-1/20693?startposition=20120914072325&mediaEndTime=20120914072507&viewMode=3&globalStreamId=4
Our Local Elected Officials Need to Represent Us, not Big Corporations
Too often local elected officials pander to these big corporations. Beware of politicians who talk about the economic benefits of “industrial development.” Too often we get taxes shifting more and more to residential and small business and underfunded public services. We need more people in government like Dan Bucks. We won’t get them if we (the public) don’t demand that the tax system is equitable and transparent and companies like Calumet pay their fair share.
by Helena Lovick | Sep 16, 2026 | Democrats, Politics, Republicans
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 August 8, 2025.
Let’s talk about “moderate” Republicans. I’ve been hearing about this perspective for years. Some political “experts” think we should support moderate Republicans when they run for districts that are an uphill battle for Democrats. This is different from the calls for voting in a Republican primary to help ensure a more reasonable politician is elected as the blog previously discussed here. Instead, the moderate Republican strategy I’m talking about includes: not investing in Democrats, not supporting Democrats in general elections, not endorsing Democratic candidates, even all the way up to voting for a Republican in a general election.
Rather than recruiting a strong Democrat and trying to put it all on the field, some people believe it is a winning strategy to not even put up a fight, roll over and give the win to a moderate. “At least we can elect someone that is easy to work with!” So….does that strategy payoff? Do these Republicans vote more moderately? Is it preferable to throw support behind a moderate Republican rather than trying to help a Democrat in a lop-sided race?
I’m going to have to say HELL NO. There’s a reason why Wayne Gretzky said, “you miss 100 percent of the shots you don’t take.” If you want to make in-roads in a district, you actually have to work on building relationships with the voters in that district.
But another aspect of “at least we elected a moderate” is that THEY AREN’T MODERATE. Over and over again we have seen that the people who are willing to run for office as a Republican in these times are extremists. Sure, they might throw you a bone and help Medicaid expansion get across the finish line (as they did in 2025), but they throw working people and marginalized groups under the bus every day. We’ve written about GOP bigotry of the moderates and MAGA in 2023, but here we are again!
I mean just take a look at how our Great Falls area Republicans voted during the 2025 Legislative Session.
Great Falls Area Republican Legislators
First, here is your list of Great Falls area Republican Legislators with their moderate or MAGA label. The Moderate descriptor is based on participation in the Solutions Caucus, support by the Conservatives4MT PAC, and/or community perspective.
How did they vote? (Shocker – Against us and our future)
In the following table, some key votes of moderate Great Falls area Republicans are listed. Bill descriptions are listed on the left. State Senators Trebas and Emrich are consistently MAGA bigots, and they voted the wrong way on every one of the following bills. Their votes are not shown in the table. Votes are coded with a green color when they are bipartisan and pro-working people.
As you can see in the table, in the vast majority of cases, so-called moderate Republicans vote with the Republican caucus and against the people. If you’re looking for more data on how these clowns voted, you can check out the deeper dive by the Daily Montanan here.
Any Good News? What about the Democrats?
It’s worth noting that our lone Democratic legislator in the Great Falls area, Jane Weber, voted the kind, forward-thinking way on all of these bills. I also give some credit to Republican Senator Wendy McKamey for voting against her caucus significantly more frequently than any other Great Falls area Republican.
It was good to see that Medicaid Expansion in Montana lived another day with the 2025 legislature. But the Big Ugly Bill passed by our federal government (also run by Republicans) just made giant cuts to Medicaid. So what is the benefit to electing moderates when we expect nearly 40,000 Montanans to lose insurance? Sure doesn’t seem like the payoff for ditching Democrats to support Republican Lite is worth it.
What should I do to help turn things around?
Inform yourself when politicians ask for your vote. Is the way they vote kind to you or your neighbors? Is it kind to attack our environment and attack our freedoms to be who we are and to have bodily autonomy? Is that the future you want? I sure don’t.
It is a lot easier to sleep at night when you know that your elected representatives have your back. (Rather than have a knife in your back.) Let’s put up a left leaning candidate in every district and try to build some real momentum away from the rightward slide of Montana and our country. And whoever gets elected, let’s continue to pressure them to do the right thing.
