Great Falls Public Schools raised $916,188 this month through the Montana innovative educational tax credit program.

The state created a tax credit program for education during the 2021 Legislature and the window to claim those dollar-for-dollar tax credits was Jan. 15.

The program allows residents to make a cash donation to their local public schools and individuals or companies can contribute up to $200,000 per year for educational programs. Married taxpayers filing jointly may take a tax credit of up to $400,000 for each tax credit, according to the Montana Department of Revenue.

The tax credit will apply to a donor’s 2026 taxes.

GFPS, local attorneys encouraging participating in educational tax credit program

Only public schools can access the state system to claim the tax credits so a check or cashier’s check has to be provided to GFPS by the time the program window opens in January. The district cannot accept credit card payments for the program.

Contributions can be directed by the school districts to innovative educational programs that benefit students through transformational and advanced learning opportunities for students, programs, services and equipment for students with disabilities, work-based learning partnerships, post-secondary credit or career certifications and technologies that improve student experiences and opportunities, Brian Patrick, GFPS’ director of business operations, told the school board last fall.

GFPS planning learning hub remodel with tax credit funds

GFPS administrators discussed the use of those funds and outlined a plan that was publicly available for comment, Patrick said in September.

That plan includes allocating funds for specialized curriculum related grade level field trips, replacing those that were lost in budget cuts several years ago; remodeling the former Great Falls High shop area into a district-wide enhanced learning center that may be used by all schools and a specialized athletic mental health program.

GFPS using tax credit funds toward field trips, learning center, athletic mental health program

This year, the statewide limit was $6 million.

GFPS could claim up to $1.2 million for the elementary and high school districts for a total $2.4 million this year.

GFPS secured $916,188 in contributions from 46 community members.

Over the history of the tax credit program, GFPS raised a total of $2,103,288, ranking first among Montana AA district for three consecutive years, and has grown from one contributor the first year, to four the second year, 35 last year and 46 this year.

In 2024, the district reached the maximum allowable in contributions.

The funds are typically claimed within the first 10 minutes, according to GFPS.

One of the projects being funded through the tax credit program is a remodel of the former GFH shop area that is currently vacant and being used for storage into a district-wide innovation learning center, allowing for enhanced learning opportunities related to science, technology, engineering and mathematics.

The school board voted in October to allow staff to put the project out for bid.

GFPS claims $1 million in state tax credit program

Shop classes are being taught in the more recently constructed portion of GFH.

The plan for those funds, including the shop renovation, were reviewed and approved by the board in September.

GPD, the district’s approved indefinite demand indefinite quality consultant is providing design and construction administration services for the new HVAC systems in the old shop building at GFH, according to the district.

Patrick told the board that new ventilation systems will be provided in the old wood, metal and auto shop areas, either by upgrading the existing systems or installing new systems as required.

The heating systems will also be upgraded, using existing boilers and pumps, and replacing old, existing piping and heaters to the greatest extent possible, Patrick said.

In the upstairs classrooms, existing unit ventilators will be replaced with new ventilators that also have integral air conditioning, according to the district.

The project includes new LED lighting in the shop spaces to replace obsolete light fixtures, and dimming and multiple lighting zones will be added.

GFPS asking locals to consider tax credit that benefits public schools

Project design is expected to be completed by the spring and the project will then go out for bid, Patrick said.

Construction could begin as soon as school is out next summer depending on equipment delivery and will likely continue as school resumes in the fall of 2025, he said.

The current budget estimate is $500,000 but could change as the design is finalized, Patrick said.

“It’s a pretty big project,” he told the board.

The tax credit window opens each January through the Montana Department of Revenue when schools can claim contributions on a first-come, first-served basis. With more than 100 schools now participating, a majority of the funds are typically claimed within the first 10 minutes.

The tax credit program allows taxpayers to direct their state income tax dollars to support local public school districts rather than the state’s coffers and participants get a dollar-for-dollar tax credit on their state income taxes.

In October, DOR opens a second opportunity to participate by claiming any unused or withdrawn credits from the previous year, which are lesser amounts than what’s available in January.

Brian Patrick, GFPS’ director of business operations, has credited local attorney Anders Blewett with leading a community effort to drive the tax benefit for the district.

Blewett had learned of the program in the falls of 2023 when $68,500 of the tax credit became available in October 2023 and he was able to claim $66,000 for GFPS.

The following year, he worked to raise awareness of the program and 35 taxpayers participated in the tax credit program, securing $1 million in funding for GFPS.

In January 2024, he was joined by his brother Drew Blewett and father Zander Blewett, also attorneys at Hoyt and Blewett, who contributed collectively about $271,000 to GFPS through the tax credit program.

In October 2024, $277,000 in tax credits became available statewide, Anders Blewett contributed an additional $29,000 toward GFPS, according to the law firm.

Ben Snipes, another local attorney, had participated in the tax credit program in 2022, the first year it was available and was the only local to do so that year, according to GFPS records.

The Blewetts have a history of supporting GFPS.

Drew Blewett previously served as board chair of the Great Falls Public Schools Foundation.

Zander Blewett funded the design and construction of the wrestling room at Great Falls High School, which was built in 1998, and has provided the annual Blewett Family Scholarship to graduating seniors of GFH since 1994.