Members

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Chairman

DAVE McALPIN

Dave McAlpin was appointed to a six-year MTAB term by Governor Bullock in 2013 and unanimously confirmed by a vote of the state Senate. In January of 2015 he was designated Chairman. Before joining the Board, he directed the Montana State Crime Laboratory for the Attorney General from 2009-2012. McAlpin served three terms in the Montana House of Representatives as a member of the Taxation committee from 2005-2009. He was appointed by the Speaker of the House to the interim Revenue and Transportation Committee with legislative oversight of the Montana Dept. of Revenue. As Chief Deputy Clerk of the Montana Supreme Court from 1995-1998, he gained extensive experience in case management, court procedures, and court administration. McAlpin has a BA from the University of Montana and grew up on the family dairy farm near Polson. Since his appointment to the Board, he has taken certified courses and passed examinations by the International Association of Assessing Officers in real estate appraisal and income methodology. He has also successfully completed course work in opinion writing and rulings on evidence for Administrative Law Judges provided by the National Judicial College. He successfully completed the program for Ad Valorem Taxation of Communications, Energy and Transportation properties at Wichita State University in in 2014 and 2017.

Address:  P.O. Box 200138 Capitol Station Helena MT 59620-0138

Phone:  (406) 442-2209

Term of Appointment:  January 1, 2013 - January 1, 2019

 


 

Steve Doherty

Steve Doherty was appointed to the Montana Tax Appeal Board by Governor Steve Bullock in January, 2015.  His legal career was in private practice and he has been  a member of the Montana and Oregon State Bars for over twenty five years, as well as membership in numerous Tribal Bars, the Ninth Circuit Court of Appeals, the United States Claims Court and the U.S. Supreme Court.  He served three terms In the Montana State Senate from  Great Falls.  As a legislator, he served on the Senate Taxation and numerous other committees and in leadership positions.  He was appointed by the Governor and then served as Chairman of the Montana Fish, Wildlife and Parks Commission.  He has also served as the Senior Adviser for the Northwest for the United States Secretary of the Interior.  He was born and raised in Great Falls, his undergraduate degree is from the University of Pennsylvania and his law degree is from Lewis and Clark in Oregon.

 

Address:  P.O. Box 200138 Capitol Station Helena MT 59620-0138

Phone:  (406) 442-2209

Term of Appointment:  January 1, 2015 - January 1, 2021

 


 

Valerie Balukas

Valerie Balukas was appointed to the Montana Tax Appeal Board by Governor Steve Bullock in January 2015.  Prior to joining the board, Valerie worked as a staff attorney in the Trust Lands Division of the Department of Natural Resources and Conservation.  Before that, Valerie spent 13 years in private practice, 8 of those years in a specialty tax practice advising clients on all aspects of tax planning and representing taxpayers in front of both state and federal taxing authorities.  Valerie is a member of the Montana Bar and has been admitted to practice before the U.S. Tax Court and the Ninth Circuit Court of Appeals.  In 2012 and 2013, Valerie served as a member of the Montana Uniform Trust Code Committee.  Valerie obtained an LL.M. in Taxation from the University of Washington, her law degree from the University of Montana and a Masters in Agricultural Economics from Montana State University. 

 

Address:  P.O. Box 200138 Capitol Station Helena MT 59620-0138

Phone:  (406) 442-2209

Term of Appointment:  January 1, 2017 - January 1, 2023