DEAR BIG SKY,
FY25 reaffirmed something we’ve always known: we’re BETTER TOGETHER.
Thanks to the investment of Resort Tax dollars and the continued engagement of our community, we made meaningful progress on the long-term roadmap to align funding, services, and representation with Big Sky’s unique needs.
In May, Big Sky voters overwhelmingly supported the extension of the Resort Tax through 2065 and approved two Resort Tax-backed bonds to fund transformative projects. Community members rallied around important legislative changes. We deepened relationships with state and local partners, supported conversations around governance and representation, and advanced initiatives like Highway 191 and MT 64 improvements.
At the same time, we continued aligning public funds with community priorities, including the Capital Improvement Plan. We refined our grantmaking process, worked to ensure fair tax collection, and looked for opportunities to leverage Resort Tax dollars alongside philanthropic and state funding.
This Impact Report reflects the results of those FY25 investments and offers a preview of what’s ahead in FY26. The path ahead is ambitious, but so are we.
At the center of it all is you—the people of Big Sky. Your trust, participation, and vision make this work possible.
Thank you for being part of the journey.
Sarah Blechta Board Chair
Daniel Bierschwale Executive Director
Committing
STRATEGIC STEWARDSHIP
The
PROJECT SPOTLIGHTS
Sheriff
Protecting
Transit
Buck
BOARD
Sarah Blechta
Kevin Germain
Michelle Kendziorski
Grace Young
John Zirkle STAFF
Daniel Bierschwale
Jenny Christensen
Kristin Drain
Tammy Estensen
Jackie Haines
WHAT IS RESORT TAX?
Since it was established by voters in 1992, Resort Tax has been the cornerstone of how the Big Sky community funds essential services, invests in infrastructure, and protects the natural resources that make this place unique.
This 4% sales tax is collected on the sale of luxury goods, lodging, and services within the Big Sky Resort Area District (BSRAD). Of that, 3% supports general community priorities—such as public safety, transportation, recreation, and housing—while 1% is dedicated to voterapproved infrastructure projects.
Paid by consumers, collected by businesses, and 100% reinvested in the community, the Resort Tax transforms visitor spending into public investment, helping reduce the burden on local property taxpayers. Each transaction—whether a hotel stay, a restaurant meal, or a guided adventure—supports Big Sky today and for generations to come.
OVER $175M COLLECTED since 1992 PAID by consumers COLLECTED by businesses ADMINISTERED by BSRAD 100% REINVESTED in Big Sky
WHY BIG SKY MATTERS
Big Sky’s success fuels Montana’s broader economy. Each year, visitors come in from all over the world, supporting jobs, purchasing local goods, and generating revenue that circulates through businesses and supply chains across the state. The spending that happens here sends a ripple of economic activity across Montana, supporting contractors, retailers, and service providers from Bozeman to Billings and beyond.
For a community of roughly 3,500 residents, Big Sky’s economic and fiscal footprint is extraordinary. Property, lodging, and other taxes generated locally help fund schools, infrastructure, and essential public services that reach every corner of Montana. This collective contribution strengthens the state’s capacity to invest in education, safety, and stewardship—ensuring the benefits of Big Sky’s success extend well beyond our community. When Big Sky thrives, so does Montana.
BY
THE NUMBERS: Big Sky's Economic Ripple
BIG SKY
$7,748,757
$5,214,715
$4,423,994 MISSOULA
$4,907,451
BIG SKY LED THE STATE in lodging tax collections A STRONG BIG SKY MEANS A STRONGER MONTANA.
MORE THAN 4% OF MONTANA’S GDP contributed by Big Sky
7,585 EMPLOYEES working within BSRAD boundaries
14% OF THE STATEWIDE TAXABLE VALUE comes from Big Sky properties More than Bozeman, Billings and Missoula COMBINED.
FY25: A YEAR OF TRANSFORMATIVE INVESTMENT
Fiscal Year 2025 (running from July 1, 2024 to June 30, 2025) was defined by community consensus and a bold commitment to Big Sky’s future. This commitment took shape through both local collaboration and state-level action, leading to major milestones that strengthened the framework for how Resort Tax funds can be used.
In May, through the Livable Big Sky campaign, voters overwhelmingly approved the extension of the Resort Tax through 2065—securing this vital funding source, ensuring long-term stability for essential services, and
RESORT TAX EXTENDED THROUGH 2065
2 VOTER-APPROVED RESORT TAX BONDS
42 GRANTS + 8 MICROGRANTS AWARDED
$23,299,095
TOTAL COMMITTED
strengthening the community’s ability to plan and bond for large-scale projects. Voters also approved two Resort Tax-backed bonds for the Cold Smoke Housing and Community Park projects.
These are the first bonds of their kind for Big Sky and expand the community’s traditional grant-making funding model to include long-term public financing and capital investment tools. This approach enhances BSRAD’s ability to forecast and fund major projects outlined in the Capital Improvement Plan (CIP).
LEGISLATIVE WINS FOR LOCAL IMPACT
FY25 wasn’t just a year of local milestones—it also marked major progress at the state level. New laws passed during the 2025 legislative session modernized how resort communities like Big Sky can plan and invest for the future.
House Bill 162 and Senate Bill 172 expanded the definition of Montana’s Resort Tax 1% for infrastructure to include housing. This change made it possible for Resort Tax to fund the voterapproved Cold Smoke Workforce Housing project through dedicated 1% infrastructure funds—without impacting the general 3% Resort Tax that supports local government agreements and grants.
Senate Bill 260 created a clear process for updating special district boundaries so that residents’ property tax dollars support the services they actually use. For Big Sky, the change helps realign outdated district boundaries so local property taxes support accessible services and reduce reliance on Resort Tax funds. For more information about how this will take shape in FY26, see page 23.
Together, these legislative wins bring greater flexibility and fairness to how Big Sky directs local funds to reflect community priorities.
STRATEGIC STEWARDSHIP
As stewards of public funds, BSRAD invests Resort Tax dollars to support the people, places, and priorities that define Big Sky. This collective impact is achieved through the collaboration of residents, businesses, collectors, and project sponsors who together transform everyday transactions into lasting community investment.
Through a variety of funding tools, BSRAD balances immediate needs with long-term community goals. Core commitments—such as property tax offsets, emergency reserves, strategic initiatives, operations, and long-term
IMPACT OF RESORT TAX
infrastructure—provide the foundation. Investments in annual grants and microgrants enable local government and nonprofit partners to deliver meaningful outcomes across Big Sky.
Broken into eight impact areas to ensure alignment with community priorities, the annual grant cycle supports projects across Arts & Culture, Conservation, Economic Development, Education & Childcare, Health & Safety, Housing, Public Works, and Recreation. Highlights in this report showcase the results of these investments.
Here’s some highlights of how your Resort Tax dollars made a diference in FY25.
69,952 lbs of free food were distributed to 1,744 community members.
Overnight visitation grew 6.2% contributing to $450.3 million in visitor spending.
2,745 lbs of noxious weeds were pulled from public lands.
44 families were able to stay and work in Big Sky with early childhood tuition assistance.
Secured housing for nearly 600 locals through community-driven housing programs.
32% LESS speed violations with the Little Coyote Speed Tables.
One Less Car saved 253,217 vehicle miles.
100 tiny plays presented to 100 tiny audiences expanded the arts to new audiences.
In a state ranked 49th for mental health, affordable counseling and support services were provided to nearly 10% of Big Sky’s population.
485,000 trail users visited Big Sky Parks and Trails.
SHERIFF OPERATIONS
Gallatin County Sheriff’s Office
In a remote and dynamic community like Big Sky, public safety requires a level of versatility few places demand. Deputies here patrol mountain roads, respond to emergencies, and handle everything from backcountry rescues to community outreach, serving in roles ranging from school resource officer to coroner—all while being part of the community they protect.
Through a multi-year interlocal agreement with Gallatin and Madison Counties, Resort Tax funding supports the continued presence of law enforcement within the Big Sky Resort Area District. These investments ensure 24/7 coverage by eight dedicated deputies, equipped for both everyday response and the challenges of our alpine terrain. Resort Tax also contributes to search and rescue operations and specialized mountain-operations gear, reinforcing the area’s preparedness for incidents ranging from emergencies to natural disasters.
Steady, coordinated funding allows the Sheriff’s Office to provide consistent protection and peace of mind for everyone who lives, works, and visits Big Sky.
BY
THE NUMBERS:
8,252 CALLS FOR SERVICE
2,653
PROACTIVE PATROLS
1,044 TRAFFIC STOPS
394
CASES GENERATED
23
& RESCUE EVENTS
10 CORONER INVESTIGATIONS
The Sheriff's Office will respond to all the hazards our remote community might encounter. To be effective, we must be prepared. The equipment in this trailer ensures we have the tools staged to react faster and help more people sooner.
— Sgt. Daniel Haydon
MICROGRANT SPOTLIGHT: Emergency Preparedness Trailer
In FY25, a Resort Tax microgrant enhanced emergency readiness by helping the Gallatin County Sheriff’s Office equip an enclosed trailer dedicated to incident response. The trailer is stocked with cones, barricades, and signage—tools essential for managing road closures and evacuation routes during major incidents such as wildfires, severe accidents, or natural disasters.
Set up at events and locations throughout town, the trailer also promotes the Everbridge emergency notification system through an easy-to-scan QR code, helping residents and visitors sign up for localized alerts about weather, road closures, and public safety situations.
This small but strategic investment strengthens coordination and preparedness across the community.
PROTECTING THE GALLATIN
Gallatin River Task Force
Projects
Gallatin River Access Restoration Awarded $195,778
Water Conservation Awarded $75,909
Water Monitoring Awarded $57,235
West Fork Restoration Awarded $165,000
The Gallatin River is one of Big Sky’s greatest assets— providing clean water, world-class recreation, and the natural beauty that defines our community. In FY25, Resort Tax investments strengthened the health of this vital waterway through science-based monitoring, onthe-ground restoration and community-driven water conservation.
UNDERSTANDING RIVER HEALTH
Public investment in long-term water monitoring to understand what keeps the Gallatin healthy and what threatens it. FY25 funding supported data collection to better track:
• Nutrient levels that maintain river health.
• Algae bloom impacts on oxygen levels critical to trout and aquatic life.
• Streamflow trends that inform water conservation and drought planning.
This data guided restoration priorities and supported regional efforts to plan for sustainable water management as Big Sky continues to grow.
RESTORING KEY AREAS
West Fork Restoration:
A new 16,570 square foot wetland naturally removes up to 80% of nitrogen from groundwater before it enters the West Fork and the mainstem Gallatin.
Gallatin River Restoration:
A popular access site was restored by repairing compacted soils, planting native vegetation, and adding fencing and a rock terrace to protect habitat and improve public access. Highlights:
• 697 FT of streambank stabilized with bioengineering
• 2 log structures installed to enhance habitat
• 198 native trees and shrubs planted
SAFEGUARDING WATER SUPPLY
Through the Big Sky Water Conservation Program, FY25 Resort Tax investments helped residents and businesses use water more efficiently and sustainably:
Replaced lawns with water-wise landscapes
Improved irrigation system efficiency
Updated state regulations on draining hot tubs between guests
Provided rebates for efficient fixtures
Gallons of water saved 143,100 84,315 8,000,000 21,002
Together, these projects improved water quality, enhanced fish habitat, and ensured that the Gallatin River remains clean, cold, and resilient— for people, wildlife, and generations to come.
TRANSIT OPERATIONS
Big Sky Transportation District
Operated by the Big Sky Transportation District, the Skyline bus system is the backbone of Big Sky’s workforce mobility—connecting where people live with where people work, efficiently and affordably. With dependable year-round service and minimal fares, Skyline keeps Big Sky moving while reducing congestion and emissions on Highway 191 and MT 64.
“FY25 marked our first year surpassing 300,000 rides—a milestone 19 years in the making.”
—
Darren Brugmann
The Transportation District was one of BSRAD’s first partners. Resort Tax funding continues to be essential to its operations, representing roughly 40% of its annual revenue. In FY25, this support helped expand frequency of highdemand winter routes by 25%, improve service reliability, and grow Big Sky Connect, a new on-demand micro-transit option launched in January 2023 that fills service gaps. Big Sky Connect offers flexible pick-ups and drop-offs, making it easier for people to get where they need to go outside regular bus routes. Together, these enhancements support a more connected, accessible Big Sky.
YEARS ON THE MOVE:
Next year marks two decades of public transportation in Big Sky—connecting people, reducing traffic, and keeping our community in motion.
BY THE NUMBERS:
231,667
LOCAL RIDES WITHIN BIG SKY
82,415 RIDES ON THE LINK EXPRESS BETWEEN BIG SKY AND BOZEMAN
314,082
TOTAL RIDES SYSTEMWIDE
Amount Awarded $30,000
BUCK RIDGE SNOWMOBILE TRAIL ADDITIONAL
GROOMINGS
Gallatin Valley Snowmobile Association
The Buck Ridge Trail is one of Big Sky’s most popular winter routes, drawing both locals and visitors to explore the surrounding backcountry. With more than 25,000 users each year, heavy traffic can quickly leave the trail rough and rutted.
A longtime award-recipient of Resort Tax, the Gallatin Valley Snowmobile Association used FY25 funding to double grooming frequency, covering half of the 185 hours and 1,056 miles of grooming time per year. This investment kept Buck Ridge safer and more enjoyable for riders, while also reducing incidents and improving Big Sky Search and Rescue response time. It advances a goal within the Our Big Sky Community Vision and Strategy to enhance and maintain Big Sky’s world-class recreation network, ensuring outdoor experiences remain accessible and exceptional year-round.
Through thoughtful public investment, Resort Tax helps support a diverse winter recreation landscape.
THANK YOU
to the residents, partners, and stakeholders who have supported these initiatives, as well as to all the businesses that collect Resort Tax on behalf of BSRAD.
10
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LOOKING AHEAD TO FY26
Building on the progress and partnerships of FY25, BSRAD’s FY26 budget directs Resort Tax dollars toward projects and services that reflect community priorities and long-term goals. These commitments include community grants, interlocal agreements, special initiatives, and debt service - each an investment in Big Sky’s shared future and a reflection of BSRAD’s continued stewardship of public funds.
THE DISTRICT COMMITTED
$20,322,080 TO COMMUNITY PRIORITIES
ARTS & CULTURE
WMPAC 25/26 Annual Cultural Programming
Warren Miller Performing Arts Center
Music in the Mountains 2026 Arts Council of Big Sky
Big Sky Center for the Arts - Capital for a Building Transformation Arts Council of Big Sky
$290,000 $250,000 $1,000,000 AWARD
CONSERVATION
Gallatin River Access Restoration
Gallatin River Task Force
West Fork Restoration
Gallatin River Task Force
Forest Stewardship
Grow Wild
Big Sky Water Conservation Program
Gallatin River Task Force
Water Monitoring
Gallatin River Task Force
Land Stewardship
Grow Wild
Wildlife Habitat Conservation
Grow Wild
Climate Action Plan (CAP) Implementation
Big Sky SNO
Water Planning, Coordination and Outreach
Gallatin River Task Force
ECONOMIC DEVELOPMENT
Destination Research and Stewardship Plan
Visit Big Sky
VBS - Operations
Visit Big Sky
Chamber Operations Programming
Big Sky Chamber of Commerce
Development of Business Skills Programming
Big Sky Chamber of Commerce
Visitor Marketing
Visit Big Sky
$277,333 $300,000 $206,667 $116,000 $400,000 AWARD
EDUCATION & CHILDCARE
Early Childhood Student Tuition Assistance
Big Sky Discovery Academy
Big Sky Community Library
Friends of the Big Sky Community Library
Early Childhood Education and Tuition Assistance
Morningstar Learning Center
Big Sky Community Language Learning Program
World Language Initiative-MT
BSSD FY26 Operations*
Big Sky School District #72
HEALTH & SAFETY
Big Sky Workforce and Community Food Security
Big Sky Community Food Bank
Big Sky Animal Shelter
Riley’s Urgent Fund for Friends
Affordable Counseling Program for Improved Mental Health Wellness in Action
BSFD FY26 Operations*
Big Sky Fire Department
GCSO FY26 Operations*
Gallatin County Sheriff’s Office
HOUSING
BSCHT - Operations and Administration
Big Sky Community Housing Trust
BSRAD Housing
Big Sky Resort Area District
Cold Smoke Bond Estimate**
Big Sky Community Housing Trust $200,000 $106,108 $850,000 $60,000 $50,000 AWARD $100,000 $105,757 $115,000 $1,184,500 $729,760 AWARD $475,000 $850,000 $2,167,978 AWARD
PUBLIC WORKS
FMWSD FY26 Operations*
Firelight Meadows Water & Sewer District
GCWSD FY26 Operations*
Gallatin Canyon Water & Sewer District
Water Resource Recovery Facility (WRRF)**
Big Sky Water & Sewer District
BSTD FY26 Operations*
Big Sky Transportation District
Highway 191/MT 64 Property**
Big Sky Resort Area District
Governance Initiatives
Big Sky Resort Area District
RECREATION
The Elkhorn Downhill Trail
Southwest Montana Mountain Bike Association
Buck Ridge Snowmobile Trail - Additional Groomings
Gallatin Valley Snowmobile Association
BSTRPD FY26 Operations*
Big Sky Trails, Recreation & Parks District
Community Park Bond Estimate**
Big Sky Community Organization
$100,000 $200,000 $3,302,379 $1,525,000 $2,730,000 $182,845 AWARD $50,000 $30,000 $743,086 $259,574 AWARD
*Interlocal Agreement
**Debt Service Payment
WHAT'S NEXT FOR BSRAD
Strengthening Partnerships and Local Representation
Evolving Together
As Big Sky grows, BSRAD continues to evolve—working with residents, partners, and policymakers to strengthen the systems that support our community. Guided by the FY26-28 Strategic Plan, the upcoming year will continue to advance key priorities outlined in the Big Sky Roadmap, with a focus on collaboration, representation, and long-term impact.
Strategic Focus Areas:
Align available public funds with community priorities including the Capital Improvement Plan. Ensure Big Sky receives adequate and accessible services for taxes paid.
Strengthen representation with services provided in our own community.
Leverage Resort Tax funds with philanthropy and other sources for strategic investment.
Educate public to promote civic engagement and fair tax collection.
BSRAD is putting strategy into motion—advancing representation and investing in partnerships, policy, and infrastructure to shape Big Sky’s future.
ALIGNING LOCAL SERVICE with Community Needs
Building on the legislative groundwork laid by Senate Bill 260, Big Sky is advancing efforts to create hospital districts in both Gallatin and Madison Counties. These districts would channel dedicated healthcare funding into the community, easing reliance on Resort Tax and creating space to invest in other critical needs.
The Big Sky Wellness Coalition is leading this work, coordinating with both counties to pursue the processes required for district formation. While the paths differ between Gallatin and Madison Counties, the goal is shared—ensuring that local resources stay local.
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
OUR VISION
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.