Hearings for the multiple protests and appeals from Calumet Montana Refining and Montana Renewable have been scheduled.

Calumet has three pending tax appeals before the Montana Tax Appeal Board, one for the 2022 tax year, one for the 2023 tax year and in November, the company filed a protest directly to the state rather than the Cascade County Tax Appeal Board asking that its value be dropped from the state’s $222,000,000 valuation to its own assessment of $100,000,000.

Hearings for all three of those appeals have been set for May 2026.

County approves 80 percent tax abatement for Calumet

Its subsidiary, Montana Renewables, has a pending appeal before the board of a Montana Tax Appeal Board in which it refutes the Montana Department of Environmental Quality’s decision to certify eight percent of the facility as pollution control equipment, and thereby tax exempt under state law, as opposed to the company’s request to have the entire facility certified as tax exempt.

City, county officials discussing Calumet abatement request

Under state law, air and water pollution and carbon capture equipment certified as such by DEQ is tax exempt.

A hearing in that case is currently set for August 2025.

In October, Calumet indicated in state tax board filings that in was considering protesting its 2024 taxes. The company filed that protest on Nov. 25.

Calumet receives first portion of federal loan funds; Pondera County, resource group ask Calumet to reconsider wastewater disposal plan

Local officials said they hadn’t heard any updates on the protests from the state or Calumet.

City officials said last year that Calumet’s protest of its 2023 taxes meant about $1.1 million being held annually from city revenues until the protest was resolved.

During their May 6 work session, city staff will provide a budget update to City Commissioners that will include discussion of the impact to city coffers from the tax protests, City Manager Greg Doyon told The Electric.

Calumet, BNSF proposing train track expansion; city concerned about public access to wastewater plant, West Bank Park

According to a slide in that budget update, as provided to The Electric by Doyon, the protested taxes equate to roughly $1 million in the current budget that aren’t accessible for the city.

In December, BSNF and Calumet approached the city about expanding the railroad near the refinery that runs by the city’s wastewater treatment plant and West Bank Park that would impact a rail crossing currently used for public access to both of those facilities.

The city was discussing the options with BNSF and Calumet and one was installing a crossing at that access point, but it was undetermined the cost and who would pay those costs.

Calumet closes on $1.44 billion federal loan; tax appeal cases pending at state board

Chris Gaub, city public works director, told The Electric that as of May 1, they were still discussing options with BNSF but there were no firm or actionable plans yet. He said they hadn’t heard anything new regarding Calumet’s planned expansion, particularly in terms of their wastewater treatment.

Doyon said the city is awaiting details from BNSF about how they wanted to secure the rail crossing and they hadn’t been approached by Calumet in some time about accepting their raw effluent without pre-treatment at the city’s wastewater treatment plant.

GFPS, County adjusting taxable values after Calumet revision; tax bills delayed [2024]

County officials weren’t sure of the tax protests impact to their budget as of April 29.

School budgets work differently in that they levy to collect a specific dollar amount. When there’s a tax protest, such as Calumet’s, other local taxpayers pay more to make up that difference, according to GFPS officials.

GFPS board approves request to access protested Calumet taxes [2024]

In December, Calumet requested a tax abatement under a new state law that required county commissioners to approve either an 80, 90 or 100 percent abatement.

Montana Renewables, Calumet have pending tax appeals before state board [2024]

Earlier this year, Cascade County Commissioners opted for the 80 percent abatement.

In the fall of 2023, the Cascade County Tax Appeal Board voted to deny a request from Calumet asking their taxable value for 2023 to be lowered by about $189  million. Calumet appealed that decision to the state tax board.

Calumet appeals county tax board denial to state [2023]

In the spring of 2024, Calumet asked the county tax board to reject the DOR’s adjustment to their taxable valuation to account for about $79 million in assets that had been missed in the initial appraisal.

Calumet protested their 2017 taxable value from the state that was set at $538 million.

The county tax appeal board lowered the taxable value to $312.5 million. The DOR appealed that decision to the state.

County considering legal services for issuance of municipal bonds for Calumet project [2022]

The protest was settled in 2020 and the city lost about $4 million in tax revenue over that three year period, according to the city.

City approves Calumet tax abatement [2022]

In 2016, Calumet requested a tax abatement that was estimated to be a $6 million loss of property taxes to the city over 10 years. Commissioners denied that request.