BIG
FY24 Impact Report
Dear Big Sky,
Years have passed since COVID-19 reshaped our world and impacted every aspect of life. We are finally witnessing the gradual return to normalcy. What the pandemic taught us is the importance of resiliency – our community’s ability to respond to, withstand and recover from adverse situations. At its core, resilience is about being prepared for the future.
Resilient communities embrace strategies that strengthen infrastructure, enhance social networks and promote sustainable practices. As stewards of public funds, the Big Sky Resort Area District (BSRAD) is implementing a vision for our shared future that emphasizes long-term investment; investments that will ensure Big Sky can survive and thrive in the face of enormous challenges, and that will benefit the generations that come.
This report takes a look at the direct impact of your Resort Tax dollars, celebrating the achievements in the areas of Arts & Culture, Conservation, Economic Development, Education & Childcare, Health & Safety, Housing, Public Works, and Recreation. It also details FY25 funding decisions that showcase the initiatives and projects in the year to come.
Thank you, Big Sky, for your ongoing partnership and commitment to our collective future. It’s important that you engage in the conversations that affect us all. As our community has shown us time and again, we are Better Together.
Kevin Germain
Daniel Bierschwale Board Chair Executive Director
STAFF
Daniel Bierschwale
Kristin Drain
Tammy Estensen
Jackie Haines
Jenny Muscat
BOARD
Sarah Blechta
Kevin Germain
Ashley Wilson
Grace Young
John Zirkle
We commemorate the loss of board member and community advocate Steve Johnson, whose contributions
RESILIENT COMMUNITY
Big Sky is known for its stunning natural beauty, abundant outdoor recreational opportunities and strong sense of community. It offers a vibrant lifestyle for residents and visitors alike. Ensuring its long-term viability is crucial.
The ability for a community to be resilient - to anticipate challenges, adapt to changing conditions, and thrive regardless of the challenges it faces - depends on:
Robust Infrastructure
Sufficient, well-maintained and sustainable infrastructure that supports daily activities and can withstand emergencies.
Social Cohesion
Strong social networks and community support systems that foster cooperation and mutual aid.
Economic Stability
A diversified and sustainable economy that provides opportunities and reduces vulnerabilities.
Environmental Stewardship
Practices and policies that protect and enhance the natural environment, ensuring long-term sustainability.
Health & Well-Being
Access to comprehensive health services, including mental health support, to promote overall well-being.
Preparedness & Adaptability
The ability to prepare for, respond to, and recover from emergencies and changing conditions.
Look for these icons on the upcoming projects to see how they contribute to a resilient community.
Big Sky’s impact goes well beyond the BSRAD boundaries. Building a resilient Big Sky is crucial not only for the well-being of our residents but also for the broader economic health of the state of Montana.
2023 LODGING TAX COLLECTIONS
Big Sky ($7.4M)
Bozeman ($5.3M)
Missoula ($4.4M)
Big Sky leads the state with 12.3% of state collections
Big Sky’s total economic impact $2.276B annually Properties within the BSRAD boundary account for 8% of statewide taxable value
7,828 employees work within the District
The economic activity touches 26,065 jobs that’s approximately 1 in 3 jobs in Gallatin and Madison Counties 4.3% statewide GDP
In 2022 the Big Sky community contributed $87.95M in public revenues to the state of Montana
"The Ripple Effect" is a report on the latest economic data, showing how Big Sky's contributions create a ripple effect that reverberates throughout the region.
Full report at: www.resorttax.org/the-ripple-effect
BSRAD’S ROLE
Locally, a resilient Big Sky means stable employment opportunities, sustainable tourism, and a community that can support itself through thick and thin. The influx of tourists and seasonal residents brings economic benefits but also stresses local resources. Ensuring that the infrastructure can handle these fluctuations is key to maintaining our quality of life.
BSRAD plays a pivotal role in fostering this resilience. BSRAD is a government agency, formed under Montana statute and is responsible for administering the Resort Tax. The Resort Tax provides property tax relief by funding essential services and improvements that would otherwise appear on property tax bills. Collected on luxury goods and services, Resort Tax allows visitors to contribute to this funding, alleviating the burden on local residents. The 4% Resort Tax is divided into two parts: 3% for general community purposes and 1% for voter-approved infrastructure improvements. It is paid for by the consumer, collected by local businesses and strategically reinvested into the community.
These investments are multifaceted and include grants to government and nonprofit organizations for projects and programs that support a wide range of initiatives, from public safety and environmental conservation to educational programs and cultural events.
Since 1992, BSRAD has awarded $121,940,044 to government and nonprofit entities for programs and projects that enrich and strengthen our community.
BSRAD funded the updated CIP for our community. The prior CIP, commissioned in 2011 by the Gallatin Canyon/Big Sky Planning and Zoning District, saw no actionable steps taken. This new plan reflects current needs and infrastructure deficiences, and includes the previously excluded Madison County portion of Big Sky. We are working on creating a clear, actionable plan for the community CIP to ensure that infrastructure development is both strategic and effective.
Land Acquisition at US191/MT64
Community-held property is crucial for providing long-term solutions to infrastructure challenges. BSRAD acquired an important parcel of land at the corner of US191 and MT64. This land acquisition opens up opportunities to address traffic concerns, improve connectivity, support economic growth, and help aid in the groundwork for a sustainable future.
Incorporation Exploration Study
To determine the best local governance structure, an independent incorporation exploration study was commissioned. It will assess whether incorporation is the right decision for Big Sky, if current management through special purpose districts is the most efficient and effective solution, or if there is a different alternative. The findings will provide valuable insights into the potential benefits and challenges of municipal government, and help future decision-making processes.
Photo credit: Outlaw Partners/Explore Big Sky
THE IMPACT OF RESORT TAX
As stewards of public funds, BSRAD is committed to allocating Resort Tax collections to key community priorities. By strategically investing in areas such as mental health, emergency services and infrastructure, such as affordable housing and water & sewer, we are building a stronger and more resilient community. Because of the contributions of all our stakeholders - project sponsors, residents, partners and collectors - we are able to have a meaningful impact on Big Sky.
In FY24, these collective efforts have resulted in signficant achievements. Here are some highlights:
Big Sky SNO’s One Less Car Program saved commuters $87,000 in gas.
Big Sky Community Food Bank distributed 68,627 lbs. of free food to community members.
BUILDING COMMUNITY LEADERS
Big Sky Chamber of Commerce hosted 16 business skills trainings for 140+ local participants.
135
Rent Local properties provide housing for 388 residents working in Big Sky.
From Tiny Theater to Music in the Mountains, Resort Tax helped fund over 50 arts & culture events serving a total audience of 50,000.
SUPPORTING BIG SKY FAMILIES
BSRAD provided tuition support for over 50% of the children in childcare.
Big Sky parks and trails saw
263,777 trail users.
Water Resource Recovery Facility (WRRF)
Big Sky County Water & Sewer District
Funded through the voter-approved 1% for Infrastructure Tax, the WRRF represents a long-term BSRAD investment of over $27M in our community’s infrastructure. A new wastewater treatment facility was necessary to meet the increasing demand. This multiyear project is essential for maintaining and enhancing our water management systems, treating wastewater to an incredibly high standard before being released back into the environment.
The new facility will double the Water & Sewer District’s wastewater capacity and significantly improve nutrient removal, reducing nitrogen concentrations by 75% and phosphorus by 95%. Big Sky is the largest non-direct discharge community in the state, meaning no treated wasterwater is released directly into the Gallatin River. Instead, reclaimed water - currently about 500,000 gallons a day - is reused for irrigation and snowmaking. With future expansions, the WRRF will be able to treat 3 million gallons per day. It is a model of excellence for environmental stewardship and water quality preservation within Big Sky’s watershed.
HOW MUCH WATER IS 3 MILLION GALLONS?
That is 4.5 olympic-sized swimming pools of treated water each day.
PROJECT STATUS
2018 - Plans began
2020 - Voters approved 1% for Infrastructure
2021 - Construction began
May 2024 - Liquid treatment start up
October 2024 - Solids treatment start up
October 2024 - Grand opening
December 2024 - Anticipated construction completion
PROJECT
RiverView Apartments
Big Sky Community Housing Trust (BSCHT)
The RiverView housing project, spearheaded by BSCHT, addresses a critical need for affordable housing in our community and is an excellent example of the power of collaboration. BSCHT leveraged public and private partnerships to provide 25 much-needed apartments and offer a stable living environment for low-income families. A key part of a diverse housing continuum, RiverView adds a crucial step on the path from workforce housing to homeownership and supports community resilience by retaining workers, fostering stability, and providing a route to long-term financial security.
PROJECT
Solarize RiverView
Big Sky Sustainability Network Organization (SNO)
Big Sky SNO was one of the partners who worked with BSCHT. They facilitated the installation of solar panels through a separate BSRAD grant. This green energy solution, typically inaccessible to this demographic, promotes environmental sustainability and reduces utility costs for residents who rely on savings.
PROJECT STATUS
2020 - Plans began 2021 - Land purchased 2022 - Broke ground March 2024 - Applications for tenants opened September 2024 - Occupancy
Solar panels can save each residence over $600 (potentially 100%) on their energy bills, and offset 3.1 tons of carbon dioxide annually
PROJECT STATUS
2022 – Collaboration began 2023 – Engineering and design Fall 2024 – Final installation
Counseling Services Hub Building Remodel
Wellness In Action (WIA)
The remodel of the 983 sq ft WIA building significantly advances our community’s behavioral health services. The enhanced facility saw the addition of an in-person counseling room (bringing the office’s total to five in-session rooms), a large group room, two telehealth booths, and ADA accessibility. Telehealth booths provide a private space to meet with telehealth counselors. By providing a space that accommodates different types of therapy, the facility plays a vital role in supporting mental health and promoting overall well-being of Big Sky.
PROJECT STATUS
February 2023 - Engineering and permitting completed March 2023 - Construction began August 2023 - Construction completed; increased capacity Fall 2023 - Telehealth booths open
These new spaces for counseling, groups, and community health worker services build social resiliency by helping community members develop positive coping skills, understand their thoughts and emotions, and learn how to navigate life’s challenges.
-Allison Bradac, Executive Director
PROJECT
Fire Training Facility
Big Sky Fire Department (BSFD)
Building a state-of-the-art fire training facility is a huge step forward for our community’s resilience and emergency preparedness. The multi-level structure is designed to simulate various fire and rescue scenarios. Previously, our firefighters had to travel for training, which meant overtime and extra costs, as well as taking essential equipment out of service. Now, with the new facility, BSFD can train locally, cutting expenses and keeping our firefighters ready and fully operational. This investment not only strengthens our emergency response capabilities but also ensures we’re better equipped to protect our residents and property, especially with the constant threat of wildfires.
PROJECT STATUS
February 2024 – Construction began July 2024 – Construction completed July 2024 – Training began October 2024 – Ribbon cutting
DID YOU KNOW?
This new facility will save our local fire department 700 hours of overtime each year.
10
High Point Owner 2 Dog Studio 2nd Round Sports 42 Industries
7branches A Good Fork A Misty Mountain Court Manager A Plus Rings A. Monaco Photography Airbnb Alden and Rose
Alderton Rental-Candlelight Allgood enterprises Alpenglow Condo 33A
Alpenglow Traveling Spa Amigos Three Andiamo Enterprises
Andrea’s Paintings Antler Creek Wildlife Creations Ari O Artemis Metalworks Arts Council of Big Sky Ascend Properties
Ashley Cole Boutique Asian Taste Food Services L.L.C. Aurabeadworks B&K Spirits Backcountry Safaris Bain Kids Crafts
Base Lodge Spirits Basiclai Beautifully Rooted Bedazzled Beads Beehive Basin Brewery Bellis Botanicals Best of 52 Big Sky Adventures & Tours
Big Sky Artists Collective Big Sky Balls Big Sky Biscuits Big Sky Brims Big Sky Burro Big Sky Conoco Big Sky Events
Big Sky Fitness Fusion & Pilates Big Sky Food Works Inc Big Sky Landscaping and Irrigation Big Sky Mountain GOAT Tours
Big Sky Mountain Services Big Sky Noodles Big Sky Photo-Art Big Sky Print And Ship Big Sky Ranch Partners Big Sky Skin Care Big Sky Trout
Big Sky Vacation Rentals Big Toe RE Holdings Birchpoint Bitterroot Blades Black Tie Adventure Rentals of Big Sky Blackstone Property Management
Blue Moon Bakery Blue Moose BBQ Blue Taco Bus Inc Bluebird EC BMK Enterprises Body & Soul Massage Therapy Bowl and Arrow BOYNE USA
Bozeman Tropical Sno Brick Bound Brothel Bikes Brown-33 Black Eagle Buck’s T4 Restaurant Building 4 Restaurant Bunker Bar & Grill By Word of Mouth CafeBiz Caliber Coffee Camp Sac Spirits Camphouse Pool Grill Spirits Candy Clouds Canyon Adventures
Carlson Rental - Yellowstone 80 C Carter’s Cobbler Shoppe Casa Moonlight Casimos Customs Catch Cedar Rose Woodworking
Chef Greg Montana Chef Sarah Duncan Chenovick Rental Cheri Dyk Fine Art Chets Bar Inc China Cafe Christy Sports CK Lynch
Clinton Lesh Consignment Cabin Corral Restaurant and Bar Inc Cosmic Cookie Creations Cotton Soul Creations
Country Market of Big Sky Courtney Collins Fine Art Cowboy Coffee Company Crazy Woman Quills Crepe Diem Crochet Creations Crystal Images
Dave Pecunies Media Dean Family NW Desideria Designs by Ty Dilla Manila Dippin Dots MT Discovery Yellowstone Tours Double Dogs
Double T Catering Double U Enterprises East Slope Outdoors Elkhorn Home Management Ella Kuzyk Creative Emily Gonzales Art Emma Tompkins Art Erika & Company Erin Johnson Erynn McNeill Evolve Vacation Rental Network Faherty Brand
Kallie Audet Fine Art Kara Haygarth Kaster Rental-Black Eagle 9 Katie White Kazalone Design Kelly Ray Art Kevin Kelleher
Kids Caviar & Tokyo Treats Kokoro Flowers Kristen Williamson Lady Bird Market Lakota LB Design LC Wrapper Creations Less, Inc.
Lester Lou’s Designs Lindsie Hurlbut (Butter and Salt) Little Belt Cattle Company Lone Peak Caregivers Lone Peak Concierge
Lone Peak Physical Therapy Lost Head Investments Lotus Pad Big Sky Louisa B Designs Love Street Media M Shepard Artistry
Man Of The Woods March Family Enterprises Marcia Kepp Martin Lazy M Soap McNeal Montana Megan Senn Fine Art Melanie Miller
Melissa Thompson Art Meshika MHMVR MI Pueblito Taco Bus MiAmor Collections Michaelangelo’s Restaurant
Milkies Pizza & Pub Monarch Farm Homemade Goods Mondo Montana Montana Alpine Guides Montana Backcountry Adventures Montana Chef
Montana Healing Arts Montana On My Mind Montana Whitewater Moonlight Basin Moonlight Golf Spirits Moonlight Lake Lodge Spirits
Moonlight Tavern Spirits Moonlight Vacation Rentals Moreau Designs Mountain Fox Kitchen Mountain Living Properties
Mountain Mosaics Mountain Vacation Lodging- Madison Mountain View Mercantile Movement Massage Therapy Moving Mountains Ms. Sippi’s
Nancy Tome Natural Retreats Natural Yellowstone Photography Nicole Tafoya Olets On The Range
Out of Bounds Catering Outlaw Partners Ozssage Paparazzi Inc. Patricia Bauchman Photography Patrick McClellan Fine Art
PBN Clothing Petal & Line Designs PGP Big Sky Phillip Dillavou Picture Perfect Designs Pinnacle PK Threads Unwaffle
Planted Kitchen Popdown Powder Day Mountain Gifts Radical Root Rainbow Lodge Lounge Rainbow Ranch Holdings
Ramshorn Ski Shop Rancho Picante Bison Red Carpet Ski Rentals Red Cloud Linens Red Hat Crafts Red Hen Jams Red leaf Red Twig Mountain Market
Reset Recover Resort Rental Rhinestone Cowgirl Svalinn Rilie Tane Art Robert & Lisa Kaufman Rock Solid MT Rock’n’Roll
A LOOK AHEAD
The projects listed in this report are only a portion of the initiatives that have provided essential services, enhanced public spaces, and contributed to a more connected and resilient Big Sky. We remain committed to continuing the momentum and building a stronger future for all of Big Sky. For FY25, BSRAD committed
$14,986,044
Local government entities provide essential community services such as public safety, transit, water and sewer, which are traditionally funded through property taxes, fees, and assessments. Nonprofit
$7,193,947
Nonprofit organizations are responsible for programs and projects that address a wide range of community needs from childcare and housing to recreation and conservation.
$1,119,104
Reserves play an important role in preparing for community emergencies and long-term capital investments.
to community priorities.
FY25 grants were awarded for the following projects:
CULTURE
DEVELOPMENT
ADAPTING TO MEET COMMUNITY NEED
Historically, BSRAD has primarily functioned as a grant-making organization, supporting numerous projects led by government and nonprofit partners. Many of these requests are shorter-term programming costs related to managing community-focused programs and activities over a limited timeframe. While these initiatives have significant impacts on our community, we recognize the growing need for large-scale infrastructure investment. To address these needs, BSRAD is expanding from this traditional grant-making funding model to include long-term public financing and capital investment. By deploying fiscal tools such as bonding, and leveraging different funding sources - including federal and state funds, philanthropy, and public-private partnerships - we can accelerate the execution of critical infrastructure projects. This approach not only allows us to address pressing needs more immediately but also expands our financing capacity well beyond Resort Tax collections.
For a prime example of the critical role of long-term financing, we can look at one of the projects highlighted in this report. Without Resort Tax funding the Big Sky Water Resource Recovery Facility (WRRF) would have faced a very different scenario.
BACKGROUND
• Growing wastewater treatment demands necessitated infrastructure upgrades.
• In 2018, the WRRF was estimated at $35 million.
• The Big Sky County Water & Sewer District could not secure financing through a public loan as the state revolving fund was depleted.
WITH RESORT TAX WITHOUT RESORT TAX
• With Resort Tax’s commitment, the water district was able to procure a bond through a private source, allowing the project to proceed.
• In 2020, voters approved an additional 1% for Infrastructure, committing $27 million in Resort Tax funds.
• Construction begins in 2021 at a cost of $52 million and will be completed by December 2024.
• Immediate extensive rate hikes for ratepayers.
• Schedule delays which may have resulted in halts in construction and ballooning project costs.
• Upgrade may not have occurred.
*See the High Price of Delay
Debt financing made it possible to advance the project immediately, avoiding further increases in construction costs — a substantial savings to ratepayers. Another way Resort Tax provides financial relief to the community.
THE HIGH PRICE OF DELAY
VailDaily reported that delays in building a new wastewater treatment plant in Gypsum, Colorado, resulted in significant cost increases. Initially estimated at $35 million in 2018, the cost rose to $65 million by 2020, and in 2023, the project was rebid with costs reaching $80 million.
INVESTING TODAY FOR A RESILIENT TOMORROW
A Capital Improvement Plan (CIP) is a strategic plan that details major capital investments necessary for the community’s growth and sustainability. Updated in 2023, Big Sky’s CIP outlined essential projects to address key infrastructure deficiencies throughout our community.
Implementing these projects effectively relies on diverse financing strategies including federal and state public funds, debt financing, grants, and public-private partnerships. While Resort Tax is a valuable resource, it is only one of many tools that need to be considered. The ability to fund projects in a timely manner ensures that they are completed when they are most needed and locks in construction prices before future increases, helping to outpace inflation.
As we continue to invest in our infrastructure today, we lay the groundwork for a resilient tomorrow.
Big Sky Resort Area District
11 Lone Peak Drive, Suite #204
P.O. Box 160661
Big Sky, MT 59716
406.995.3234
Info@ResortTax.org
ResortTax.org
@BSRADMT
@bsrad_mt
Big Sky is BETTER TOGETHER as a result of wise investments, an engaged community, and the pursuit of excellence
Administered by the Big Sky Resort Area District, a local government agency, Resort Tax is a 4% tax on luxury goods & services. The District has an obligation to openly communicate information on the use of public funds. As such, this mailing is shared within the District.
