4 minute read
OPINION
Letter From the Editor:
Reflection and refocus
Dear readers,
It’s always fascinating to look back through the hundreds of stories we published each year to select Explore Big Sky’s Top Stories of the year. And 2021 was no exception. We covered both great progress and steps back. We reported on bravery and destruction. We wrote stories about selflessness and fear and loss.
Last year was, as Bill Gates and many others have said, the hardest year of their lives. A year ago, EBS published its first cover of 2021, a hopeful painting by our dear friend Kelsey Dzintars. The only headline on that cover read, “2021: A Vision of Hope.”
And we were hopeful. We all were. Hopeful that we’d ride right out of the pandemic, blasting down cultural barriers, toppling norms and breaking every record in the book in the name of freedom and patriotism and compassion and love.
That lasted about five days.
The Jan. 6 insurrection and storming of the U.S. Capitol Building in Washington, D.C. left the country crippled. I recall watching it with my team and our publisher in the newsroom, aghast. Not knowing what to do. It felt like when COVID-19 truly took hold. It felt like 9/11. No one knew what to do or how long it might last.
And we did what we do: we put one foot in front of the other. We rolled as best we could with the punches. And through the darkness and smoke, we began to notice the shimmers of light; the parts of our lives that we sometimes take for granted.
Yes, 2021 was a tough year. But so was 2020. And humanity showed its resilience yet again. We hope that the Top EBS Stories of the past year will help you—the way it has all of us at EBS—put life into perspective. To recall the loss and the love, the frustration and the joy, the beauty of another year gone by. And the hope of the year to come. We wish you all the best in 2022 and thank you for reading.
Help preserve Montana’s open spaces.
BETTER TOGETHER
A biweekly District bulletin
In early November, the District released a guide to understanding taxes in Big Sky. The following is an overview from the guide. To read the full guide and learn more visit: ResortTax.org/Tax-Ed/
BIG SKY RESORT AREA DISTRICT Resort Tax
HOW MUCH? 4%* $7,671,899 collected in 2020 *1% is committed for Infrastructure, and currently funding community water & sewer upgrades WHO PAYS? Those purchasing luxury goods and services sold in the District.
WHO COLLECTS? Local businesses collect and remit (not pay), retaining 5% for administrative processing.
WHERE DOES IT GO? 100% to Big Sky
STATE OF MONTANA Lodging Facility Sales & Use Tax
HOW MUCH? 8% $61,531,300* collected in 2020 • 4% “Use” Tax • 4% “Sales” Tax
WHO PAYS? Those purchasing short-term lodging (hotels, motels, campgrounds, vacation rentals, dude ranches, etc.) in Montana.
WHO COLLECTS? Lodging establishments
WHERE DOES IT GO? “USE” TAX: See chart “SALES” TAX: 75% towards the State General Fund, and, until 2025, 25% towards the construction of the Montana Heritage Center and historic preservation grants.
Resort Tax Fund Distribution
(percentages based on Award history since 1993)
7%
16% 10% 24%
12% 30%
Public Safety (24%) Infrastructure (30%) Economic Development (12%) Conservation & Recreation (16%) Community Development & Social Services (10%) Housing (7%)
(Established annual percentage based on Montana Statute)
0.5% 0.7% 1% 1.4% 2.5% 2.6% 6.5% 63%
22.5%
Regions/CVBs (22.5%) Fish, Wildlife, & Parks (6.5%) Historical Interpretation (2.6%) University System (ITRR) (2.5%) Aquatic Invasive Species (1.4%) Historical Society (1%) DOR Tax Admin & State Employee Reimbursement (0.7%) Tribal Tourism (0.5%) Montana Office of Tourism & Development (63%)
Property Tax Formula
((MV x TR) x TML) + NMLT = Taxes Owed
• The Market Value (MV) of property is determined by statute and assessment by the Montana Department of Revenue.
• The Tax Rate (TR) varies according to the property class, the residential rate is 1.35%
• The Total Mill Levy (TML) is based on a property’s value and applicable mills. The amount of mills each entity can levy is determined in several ways.
• The Non Mill Levied Taxes (NMLT) are other applicable taxes unrelated to mills.
GALLATIN & MADISON COUNTIES Property Tax
HOW MUCH? % variable based on tax formula • Madison County: $46,537,891 collected in 2020 • $31,740,720 collected from Big Sky • Gallatin County: $187,502,399 • $14,106,771 collected from Big Sky
WHO PAYS? Property owners, including landowners, homeowners, and business owners.
WHO COLLECTS? Gallatin & Madison Counties
WHERE DOES IT GO? Property taxes fund all governmental levels (State, County, and Local). STATE: General Fund (Including State Schools and Universities) COUNTY: Infrastructure, health & human services, public safety, county administration, and more LOCAL: Depends upon voter-approved mills and location of property.
