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11/17/2025
The wait continues for protested tax revenue
Calumet announced last month that it had settled a multi-year tax protest with the Montana Department of Revenue, resolving differences regarding the property values of the Great Falls refinery.
But weeks after that initial Oct. 22 announcement, local jurisdictions are still waiting to find out exactly how much tax revenue will be released for the three years Calumet protested. During the appeal, Calumet paid its taxes, but the revenue was held in escrow and not distributed to the city of Great Falls, Cascade County or the Great Falls Public Schools.
This tax protest involved only Calumet Montana Refining, which is the legacy oil refinery side of the business. Montana Renewables, the biorefinery and subsidiary located adjacent to Calumet, is separately taxed and did not protest its valuation.
Administrative reviews ongoing between Calumet and the state’s revenue department will need to be sorted before final tax revenues can be released to local governments, according to multiple officials.
In an email to Montana Free Press last week, Cascade County Treasurer Diane Heikkila said that her office doesn’t yet have the necessary information to process and release the revised tax revenue. While Calumet’s property values were settled at the state level, it’s the county treasurer’s office that will calculate the actual taxes.
Last week, the revenue department released the revised property value figures for the Calumet refinery. The basis for Calumet’s tax protest was the company’s contention that the department of revenue had overvalued the plant, which generally meant the company would pay more in property taxes.
The newly settled numbers show the oil refinery’s values declining from 2022 to 2025 as the biorefinery, Montana Renewables, came online and increased production, while the traditional oil refinery reduced its operations. The agreed-upon market values for the refinery went from $210.8 million in 2022 to $175 million in 2025.
In the settlement, the revenue department agreed to reduce Calumet’s market value by $31.8 million in 2022, $106.8 million in 2023 and $33 million in 2024.
In an Oct. 22 press release, Calumet said that its “assessed market value increased for 2022.” The company didn’t respond by Friday to questions about how that aligns with the reduction in value released by the revenue department.
It remains to be seen how exactly those value reductions will affect Calumet’s property tax bills. Calculating the tax bill for Calumet is a complex process that considers various state and local tax breaks, as well as local levies, in addition to the basic tax rate.
The county’s property tax portal currently shows Calumet owing about $3.9 million in property taxes for 2022, $3.5 million for 2023 and $3.5 million in 2024 for the majority of the refinery. It’s not yet clear how those figures might change once the county takes into account the settlement terms.
Shortly after the announcement of the settlement, Great Falls City Manager Greg Doyon stated in a press release to MTFP that once the tax revenue is released, the city will deposit the funds into its general fund to support its reserve accounts. The city had budgeted around that tax revenue while the protest case was ongoing.
Doyon said in the statement that he’s glad a settlement was reached. Because negotiations take place between the company and the state, local governments are stuck waiting for a resolution.
“I recognize and appreciate that industry, in general, is fully entitled to use legal avenues to ensure accurate tax valuations,” Doyon said in his statement. “At the same time, large industrial appeals can significantly affect a mid-size community’s ability to fund essential services such as public safety that support both residents and employers.”
He added that local Calumet representatives have been communicative and professional through the process.
Unlike the city, Great Falls Public Schools did not budget around the missed tax revenue and approved resolutions to tap into those funds in 2024 and 2025. Depending on how much Calumet’s tax bill changes, the district may end up refunding its share of the difference.
Luke Diekhans, director of business operations for GFPS, said that the district will take those steps with its board of trustees once the revised tax revenue figures arrive.
On Thursday, Calumet announced a $100,000 donation to the foundations that support the Great Falls Police Department and the Cascade County Sheriff’s Office. That amount is equal to 3% of the refinery’s property tax bill in 2025.
As the area’s largest taxpayer, Calumet’s property tax revenue is a major source of operational funding for public safety departments.
Photo Op
Aurora lights reflected off the Missouri River Nov. 11 from the Rainbow Dam overlook. Intense solar activity brought northern light visibility to much of the United States, sometimes visible to the naked eye in areas with little light pollution.
The solar event was actually two coronal mass ejections from the sun that started a few hours apart but merged as they reached Earth, according to CNN. That phenomenon is called a “cannibal storm,” as one solar event seems to envelop another.
Calling all photographers: Submit a photo for Great Falls This Week to [email protected].
New library director announced
The Great Falls Public Library Board of Trustees last week approved the hiring committee’s recommendation of Amy Dissmeyer to lead the library as its new director.
Dissmeyer has been the director of the Spirit Lake (Iowa) Public Library for less than a year, according to her LinkedIn page. Previously, she spent 16 years directing the Hastings Public Library in Nebraska.
The hiring committee held public interviews with two candidates last Thursday and provided its recommendation of Dissmeyer the following day during a special board meeting. The committee included representatives from the community, the library foundation and the city’s human resources office. The recommendation of Dissmeyer was unanimous.
Hiring committee members highlighted Dissmeyer’s experience leading libraries, including through a capital campaign, as the Great Falls Public Library Foundation is in the early stages of fundraising for a future remodeling project.
“At the end of the day, truly, Amy has so much great experience being a director in a similar situation,” said Anne Bulger, library board chair, during Friday’s meeting.
The second finalist interviewed last week was Hillarie Kuhn. She has worked at the Pioneer Library System in Norman, Oklahoma, for 14 years, most recently as its regional coordinator, according to her LinkedIn page.
Outgoing library director Susie McIntyre spent 20 years at Great Falls Public Library and took over as director in 2019. In an interview with MTFP in July, she said that it was time to embark on a new adventure.
“It’s just time for me to do something else,” McIntyre said. “The library’s in a good space. We’ve got a great staff, and it’s time for somebody else to take over.”
McIntyre’s last day is Dec. 27.
5 Things to Know in Great Falls
Toby’s House Crisis Nursery announced a $500,000 gift from Jimmy and Debbie Filipowicz. It’s the single largest donation in the history of Toby’s House, which has broken ground on a new location off Second Street South. That project is about 60% funded, according to the organization. “We are deeply honored and profoundly grateful for Jimmy and Debbie Filipowicz’s incredible generosity,” Toby’s House Executive Director Leesha Ford said in a statement. You can read more about Toby’s House here.
Gov. Greg Gianforte and television personality Mike Rowe toured the High School House project last week and announced a $200,000 donation from Wells Fargo during the visit. High School House was established in 1997 and operates on donations from community members and trade contractors. Students are working to build the 48th house under the program. “The High School House Program allows students to gain in-demand skills to meet our workforce needs while helping more Montana families achieve the dream of homeownership,” the governor said in a statement.
Benefis Health System is renovating its older north tower building over the next 18 months. The main tower entrance will be closed through June 2026. The tower opened in 1965 as Montana Deaconess Hospital. The hospital will post project and access updates to this page.
Game wardens are seeking answers about a deer that was poached in Black Eagle Park on Nov. 9. The animal was left to waste, according to a press release from Montana Fish, Wildlife and Parks. It appeared the animal was shot on the upper side of the park and moved down near the baseball fields, where it died. A $1,000 reward is available to anyone with information.
The Historic Preservation Advisory Committee will update city commissioners on the effort to save the Boston and Montana barn, the last-standing structure from the Anaconda Copper Mining Company’s smelter era in Great Falls. The latest cost estimate is $175,000 to stabilize the structure. Stakeholder groups are working to raise funds and have received approximately $28,000 so far. The commission discussion will take place during a work session on Tuesday, Nov. 18, at 5:30 p.m. at the Civic Center. The latest report on the state of the barn is available in commission materials here.
This report was updated Nov. 18, 2025, to clarify the organization fundraising for the library remodel project.
