The Montana Department of Revenue filed an appeal with the Montana Tax Appeal Board this week over a decision by the Cascade County Tax Appeal Board that lowered Calumet Montana Refining’s 2017 taxable value.

Calumet had protested the value that DOR set at $538 million. In February, the three-person county tax appeal board lowered to $312.5 million. Calumet had requested that their rate be lowered to $190.7 million.

Calumet protests taxes, county tax appeal board lowers taxable value by more than $200 million

The appeals process is a lengthy one and it will likely be some time before a hearing is scheduled with the Montana Tax Appeal Board. The state board has a list of pending appeals that includes several other refineries around the state.

The Montana Tax Appeal Board has three types of hearings for an appeal of a decision of a county tax appeal board:

• Travel to Helena for hearing before the Montana Tax Appeal Board;
• Hold a telephonic or video hearing;
• Hear the appeal on the record. This means the board will provide the parties (the taxpayer and the Department of Revenue) with a copy of the transcript of the county tax appeal board hearing.  Within a specified time period, the parties will submit additional statements or materials to the Montana Tax Appeal Board and to each other. The board will then make a decision based upon the written record.

The Montana Tax Appeal Board will issue a written decision after hearing the appeal.  Either party aggrieved by a decision of the Montana Tax Appeal Board may seek judicial review in Lewis and Clark County or in the judicial district in which the property is located. Judicial review must be sought within 60 days of the date of the decision of the Montana Tax Appeal Board. If granted, judicial review will not be an evidentiary hearing but will be based on the findings of fact issued in the Montana Tax Appeal Board decision, testing only the legal conclusions of that decision.