Calumet The Dumpster Fire Continues

Calumet The Dumpster Fire Continues

Photo credit David Saslav

Great Falls, MT

A couple of hardy protesters have been protesting outside of the Calumet Montana Refinery every first and third Monday at 7:30 AM. Why are they doing that?

Fair Taxes

We’ve talked before about how Calumet and politicians in Calumet’s pocket are screwing you. Let’s talk about what happened recently with Calumet’s tax protest. 

Every year, Calumet pays all of their required taxes into an escrow account because they concurrently protest the tax valuation. The money is then held in that escrow account and not released for use until the tax protest is settled. Calumet’s goal is to make maximum profits by minimizing the amount of tax they are required to pay. Historically, Calumet “wins” in their tax protest and the actual amount of tax they have to pay is dramatically reduced. Meaning they claw back a portion of the amount sitting in that escrow account.

According to the Electric, Calumet will get $1.4 million tax dollars back after they reached a settlement on their tax protest for tax years 2022 to 2024. Another example of how Calumet protests their taxes was a settlement in 2025. As reported in the Electric, the Montana Department of Environmental Quality and Montana Renewables (the biofuel side of Calumet) settled to increase the tax exempt portion of the refinery and Cascade County will have to pay back the overcharges since the tax exempt adjustment was backdated a few years.

While it may be legal to protest taxes, it hurts our community. It makes it impossible for our schools and city and county governments to budget not knowing how much of the taxes they will ultimately receive. Every dollar Calumet gets out of paying, has to be made up by the rest of the tax payers.

Most taxpayers pay their taxes on time and without protest. Then those same taxpayers give even more back to their community, by contributing to good causes like school PTAs, food banks, and more. Meanwhile, we continue to supply Calumet with roads, bridges, rail access, water, and more. We’re not expecting Calumet to do more than we do ourselves. We’re asking them to be good neighbors and give back to a community that gives so much to them.

If not the tax stuff, what else are they protesting?

This might surprise you but…Calumet could be doing more to respect our environment.

pretends to be shocked

In January 2025, Montana Renewables publicly committed to building an on-site water treatment facility. This would prevent their wastewater from being trucked out and dumped elsewhere. Instead, Montana Renewables is still carrying their pollution down the road with no plans in site for the water cleaning facility. That transportation costs money too, and Montana Renewables is looking at alternative ways to dispose of the waste. One potential pathway for this mystery waste water is a proposed permit to allow wastewater to be injected into inactive oil wells such as by Lake Frances in Montana. The actual chemical composition of the wastewater is unknown and the proposed wells may lead to contamination of the Madison Aquifer, a source of drinking water for hundreds of wells in Montana. Yikes!!

One of the protesters, Donna Williams, pointed out “We’re not protesting; we’re rallying behind our refinery to get it right. Most other SAF [Sustainable Aviation Fuel] facilities have wastewater treatment and we want ours to have it, too.”

As reported in the Montana Free Press, “Montana Renewables’ environmental assessment estimates that its pretreatment unit will produce as much as 232,000 gallons of wastewater each day.” That’s a lot of waste. It’s the right thing to do to process that waste to prevent a bigger problem down the road (literally). Let’s not risk polluting our ground water. Montana Renewables can do the right thing and treat their wastewater.

Sounds like good reasons to protest to me!

Upcoming Protests on the corner of 10 St NE and Smelter Ave NE

1st and 3rd Mondays, 7:30-8:00 AM

  • February 16th
  • March 2nd
  • March 16th  

 

 

Reeves Goes Negative.  Mayor’s Race Heating up.

Reeves Goes Negative.  Mayor’s Race Heating up.

Great Falls Mayor Cory Reeves is mad. . .really mad. In a recent Facebook post Reeves went after Jasmine Taylor for getting into the “mud” in the mayor’s campaign. Too bad the post was long on indignant rhetoric and short on facts. Here’s a copy of Reeves’ post: 

“When I ran for mayor in 2023, I faced three well qualified opponents. The campaigns were very professional, and they focused on ideas to move Great Falls forward.This reelection year is different. My one opponent has chosen to throw mud, distort facts, and attack instead of offering real solutions. She has openly said she wants to defund public safety, she doesn’t support the American flag, and she believes we should strip away the rights of anyone who appeals their tax assessments. I won’t join her in the mud and I won’t waste time trading shots on social media. Leadership is about knowing the facts, respecting the law, and putting Great Falls first. I will continue supporting affordable housing developments, public safety, and enhancing our city’s infrastructure, the things that truly make our community strong and livable. Ballots arrive in about three weeks; let your voice be heard and let’s stay “different” from Missoula and Bozeman.  @topfans”

Wow! What has his opponent done or said to set off his tirade? Hard to tell. The specifics he does provide are inaccurate and misleading.  

It’s ironic that Reeves couches his attack by saying that he will not sling mud in this campaign. It’s a political trick as old as elections and campaigning, throwing mud while saying you are staying on the high road.

Perhaps demonstrating the difference between these two candidates, Taylor responded to Reeves’ post with the following:

“I have offered nothing but legitimate criticism of your public policy and voting record. Conversely, you have refused to debate me. Please offer me a concrete example of me ‘slinging mud’. You’ve shown a keen inability to handle criticism, and I fear this is the most recent example.”

Reeves has not responded to her request for specific information.  

 

Where Do Reeves and Taylor Stand on the Issues . . .

On Calumet’s Repeated Property Tax Appeals

Reeves’ campaign so far has been remarkably devoid of serious discussion of issues.  But every now and then he gives us a glimpse of his positions.  For example, in the Facebook post above he says of Taylor, “she believes we should strip away the rights of anyone who appeals their tax assessments.” This is an obvious reference to Calumet Refinery’s repeated property tax appeals which have shifted costs to Great Falls’ residential taxpayers and strangled local governments and schools trying to make and meet their budgets. Calumet routinely receives significant reductions in their property tax from the State of Montana. Taylor has never said Calumet doesn’t have a right to appeal their valuations. She has been a critic of the “revolving door” settlement process used by the Department Of Revenue to settle these appeals. Reeves apparently thinks that’s all okay. Taylor does not.

On A General Sales Tax

Then there is the issue of a general sale tax. In his recent interview with the Montana Free Press, Reeves said this about potential solutions to the city’s lack of revenue, “Me personally, I would like to see us eliminate a tax in the state of Montana. So, eliminate an income tax or something and implement a sales tax.”  https://montanafreepress.org/2025/09/15/incumbent-mayor-talks-priorities-in-election-interview/

We all know that big corporate interests in the state are gearing up to promote a general sales tax in Montana. They are using the Republicans’ failure to address skyrocketing property taxes and underfunded local governments and schools to build support for a general sales tax. Reeves’ idea to eliminate income taxes and replace them with a sales tax would put money directly in the pockets of rich people and big corporations. The lost revenue would be replaced from the pockets of moderate and lower-income people at the grocery store. Taylor opposes a general sales tax.  https://montanafreepress.org/2025/08/18/time-for-an-adult-conversation-about-a-montana-wide-sales-tax/

On Public Safety

Reeves also has little to offer on what the City of Great Falls can do about public safety.  Despite the fact that he portrays himself as a big supporter of increasing funding for public safety, he has almost nothing to offer to address the issue. He has this to say about asking the voters to fund needed improvements, “But I also know if we were to put that before the community right now, they’d say, ‘Get bent. We’re not doing it.’ So I don’t know. The police and fire departments, even legal, the courts, are making do.” Apparently he is still pouting about the failure of the public safety levy two years ago.

Taylor has suggested going back to the voters for support for public safety. Instead of one huge levy which covers police, fire and first responders, she has proposed going to the voters with three smaller requests, possibly spread over some period of time so voters are not hit all at once.  https://montanafreepress.org/2025/09/22/mayoral-challenger-pitches-her-vision/

On Respecting the Will of The Voters

Speaking of the voters, Reeves continues to say it was his job to take money which had been approved for the library by the voters and reallocate it to public safety.  He said, “And I feel I did something very courageous. We were looking to come after all seven mills, and a group of supporters of the library came forward and let their voices be heard, so I knew we had to revisit this.”  Unfortunately the truth is that the library mill levy vote created deep divisions in the community as social conservatives attacked the library. Following one of the most contentious mill levy campaigns in Great Falls history, the social conservative crowd lost. Then the mayor and the majority of the council stepped in and took voter approved funds from the library. The amount they took from the library was a drop in the bucket compared to the needs of public safety and everyone knows it. Reeves now uses public safety as a screen to justify his pandering to his political base. Taylor was one of the organizers of the pro-library campaign. 

Good Old Boys Are Alive And Well

Early in the campaign Taylor challenged Reeves to a public debate on the issues important to the citizens of Great Falls. He declined, saying there would be ample opportunity in forums for that discussion to occur. So far, there has only been one such forum sponsored in Great Falls.  It was organized by the local Realtors Association. But they somehow sent the invitation to an old email address for Taylor. She did not attend, because she didn’t know about it. Taylor did have a subsequent meeting with the association’s CEO, and he issued an apology on social media for the snafu with the email invitation. However, the local realtors did not offer her any opportunity to address their board or membership and then went ahead and endorsed Reeves. Apparently the good old boy system is alive and well in Great Falls. It may or may not be enough to carry Reeves over the top. Stay tuned.

 

Town Hall Meeting

Town Hall Meeting

Great Falls, MT

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. 

MT Joint Taxes

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.

How Large Industrial Corporations Like Calumet are Screwing You.

How Large Industrial Corporations Like Calumet are Screwing You.

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.

 

Galloways Lose Property Tax Appeal

Galloways Lose Property Tax Appeal

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.