BIG SKY RESORT AREA DISTRICT
Dear Big Sky, Since Resort Tax was established in 1992, more than $200 million has been collected and invested in Big Sky, allowing visitor spending to help fund the services, infrastructure, and programs our community relies on. That represents an extraordinary public resource, and an equally important responsibility to steward those dollars thoughtfully and strategically. The Big Sky Resort Area District (BSRAD) FY26-FY28 Strategic Plan provides the framework for how we approach that responsibility today. Its pillars guide us to align public funds with community priorities, advocate for adequate services and representation, leverage Resort Tax with other funding sources, and encourage an informed and engaged community. Grants are one part of BSRAD’s broader investment strategy, alongside infrastructure, government services, reserves, and other commitments. Through careful planning, the District works to balance immediate needs with long-term priorities.
The requests in the pages ahead reflect the breadth of work being done by local government and nonprofit partners to serve our community. Their important work touches nearly every aspect of life in Big Sky, from the services we rely on to projects that make a meaningful difference. As we consider these requests, we’re looking not only at individual needs, but at how each investment supports our shared goals and makes the most of the public dollars entrusted to us. We invite you to learn more about this year’s requests and stay engaged in the process. Your participation helps inform the decisions that shape Big Sky.
Kevin Germain Board Chair
Daniel Bierschwale Executive Director
C O NTENTS 04 08 10 30
INVESTING IN BIG SKY
From Collections to Community Priorities
SUPPORTING ESSENTIAL SERVICES Providing Property Tax Relief
F27 GRANT REQUESTS
Funding for Community Projects and Programs
GET INVOLVED
Engage in the Process All information is accurate as of 9/17/26.
INVESTING IN BIG SKY From Collections to Community Priorities Resort Tax is a 4% local sales tax on luxury goods and services within BSRAD. In a community that welcomes visitors from around the world, Resort Tax allows visitor spending to help support the services and infrastructure essential to life in Big Sky. It provides property tax relief by offsetting costs that might otherwise fall on local taxpayers. Paid by consumers and collected by local businesses, Resort Tax stays here: 100% of the revenue is reinvested directly into Big Sky.
4 Investing in Big Sky
A YEAR-ROUND APPROACH
Managing Resort Tax dollars is a year-round process that culminates with the adoption of the annual budget in April. Throughout the year, the District monitors revenue, manages reserves and long-term obligations, and evaluates how resources are allocated. The annual budget brings these priorities together, establishing how Resort Tax dollars are invested to meet current needs while planning responsibly for the future. Community input plays an important role in this process.
PROPERTY TAX OFFSET funding essential government services
RESERVES preparing for future needs and obligations
STRATEGIC INITIATIVES AND SPECIAL PROJECTS advancing community priorities
OPERATIONAL COSTS maintaining daily functions and public accountability
LONG-TERM INFRASTRUCTURE FUNDING supporting growth and resiliency
COMMUNITY GRANTS investing in local programs, services and projects Investing in Big Sky 5
FUNDING THROUGH GRANTS
Grant funding is part of BSRAD’s broader investment strategy. Each year, the Board establishes commitments across eight impact areas, including allocations for grants. ARTS & CULTURE FY27 Arts & Culture Grant Funds CONSERVATION FY27 Conservation Grant Funds ECONOMIC DEVELOPMENT FY27 Economic Development Grant Funds EDUCATION & CHILDCARE Big Sky School District FY27 4K Operations FY27 Education & Childcare Grant Funds HEALTH & SAFETY Big Sky Fire Department FY27 Operations Gallatin County Sheriff’s Office FY27 Operations Wellness District Legal Fees FY27 Health & Safety Grant Funds HOUSING Cold Smoke Bond Payment Water Tank Payment (Cold Smoke) FY27 Housing Grant Funds 6 Investing in Big Sky
$1,505,000 $1,505,000 $1,452,120 $1,452,120 $1,125,000 $1,125,000 $1,049,235 $50,000 $999,235 $3,071,571 $1,895,035 $757,069 $217,519 $201,948 $6,736,361 $2,936,361 $2,750,000 $1,050,000
FY27 COMMITMENTS
$29,462,513
PUBLIC WORKS Big Sky Resort Area District FY27 Operations Big Sky Transportation District FY27 Operations Canyon Sewer Project Distribution Coordinating Council of Big Sky FY27 Support Firelight Meadows County Water & Sewer District FY27 Operations Gallatin Canyon County Water & Sewer District FY27 Operations Corner Property Debt Service Microgrant Grant Funds Targeted Economic Development District (TEDD) Creation Water Resource Recovery Facility (WRRF) Payment FY27 Public Works Grant Funds RECREATION Big Sky Trails, Recreation, and Parks District FY27 Operations Community Park Bond Payment Community Park Bond Pre-Payment FY27 Recreation Grant Funds
$11,255,453 $1,927,956 $1,725,000 $600,000 $5,000 $150,000 $200,000 $2,730,000 $150,000 $200,000 $3,467,497 $100,000 $3,267,773 $817,395 $337,378 $1,863,000 $250,000
FY27 GRANT REQUEST OVERVIEW* 20
SPONSORS
32
PROJECTS
$6,998,448 REQUESTS
REQUESTS BY INVESTMENT TYPE Administration | 3 Projects | $1,002,000 Overhead supporting day-to-day operations not solely contributing to direct delivery of a service.
Capital | 6 Projects | $1,961,316 Acquisition, improvement, or maintenance of physical assets or real property including large-scale infrastructure.
Programming | 23 Projects | $4,035,132 Direct costs supporting a measurable service in which mission delivery occurs toward a specific goal. *Totals do not reflect Large-Scale Capital, Government Administration & Programming or Microgrants
Grant Program Overview
BSRAD’s grant programs support a range of community needs, from smaller projects and programming to major capital investments. Each program is designed to help meet community priorities in a way that fits the size and scope of the project. Nonprofit Administration & Programming Supports nonprofits delivering services, programs and measurable community impact. Small-Scale Capital Supports capital projects requesting $25,000 to $1 million. Microgrants Provides up to $25,000 for smaller community needs and opportunities. Applications are accepted and reviewed throughout the year. Large-Scale Capital Supports major capital investments through multi-year funding commitments. Government Administration & Programming Supports administration and programming through multi-year agreements.
SUPPORTING ESSENTIAL SERVICES Local investment that provides property tax relief
Resort Tax helps fund essential services that might otherwise rely more heavily on local property taxes. BSRAD supports the operations of several local government partners through multi-year interlocal agreements, providing greater funding consistency and the ability to plan beyond a single fiscal year.
FY27 marks the third year of the current three-year interlocal agreement cycle.
While these funding commitments are already established, they remain part of BSRAD’s annual allocation process. Government Entity
FY25
FY26
FY27
Big Sky Fire Department
$ 1,150,000
$ 1,184,500
$ 1,895,035
Big Sky School District #72
$
50,000
$
50,000
$
50,000
Big Sky Trails, Recreation & Parks District
$
675,533
$
743,086
$
817,395
Big Sky Transportation District
$ 1,475,000
$ 1,525,000
$ 1,725,000
Firelight Meadows County Water & Sewer District
$
-
$
-
$
150,000
Gallatin Canyon County Water & Sewer District
$
-
$
-
$
200,000
Gallatin County Sheriff’s Office
$
$
757,069
TOTAL
$ 4,054,283
8 Supporting Essential Services
703,750
$
729,760
$ 4,232,346
$ 5,594,499
9
10
FY27 GRANT REQUESTS Resort Tax gives Big Sky a unique opportunity to reinvest visitor spending directly into the community. Through the annual grant process, local government and nonprofit partners seek funding for projects, programs and services that support life in Big Sky.
The requests on the pages ahead are organized by impact area and will be reviewed using established criteria, including project scores, to help inform funding decisions.
11
ARTS & CULTURE Big Sky Pride Programming: Winter Pride & Summer Pride 2027
Big Sky Center for the Arts Capital for a Building Transformation
Request: $30,000
Request: $999,999
Big Sky OUT will produce Winter Pride 2027 and Summer Pride 2027 — two multi-day, free and low-cost celebrations of arts, performance, and community — along with the year-round program coordination required to deliver them. Both events take place in the Big Sky Resort Area District and serve residents, the seasonal workforce, and visitors.
Arts Council of Big Sky is raising capital to transform a former bar/ restaurant/casino building into the Big Sky Center for the Arts, a community asset that will complement existing resources like BASE and WMPAC. This project will create more than 10K of new space for music, art, cooking, and movement programs, radio, classes, events, and many other community uses.
Big Sky OUT
Programming Project Score: 92
12 Arts & Culture
Arts Council of Big Sky
Capital Project Score: 90
Addresses stewarding creative expression, story-telling, and cultural participation.
Requests: $1,534,999 Grant Funds: $1,505,000
WMPAC 26/27 Annual Cultural Programming
2027 Music in the Mountains Free Concert Series
Request: $250,000
Request: $255,000
The 26/27 Season is the 14th Season at the Warren Miller Performing Arts Center. The season features extraordinary shows for the entire community every season of the year. As has come to be expected from WMPAC, our 14th season will feature a wide variety of cultural offerings that spark joy, intrigue, and wonder for locals and visitors alike.
Music in the Mountains is a free, family-friendly summer outdoor concert series that starts in late June and runs through early September, including the annual July 4 concert. In a typical season there are 12 concerts, which feature a variety of nationally touring musicians as headliners and local/regional artists as opening bands.
Warren Miller Performing Arts Center
Programming Project Score: 89
Arts Council of Big Sky
Programming Project Score: 75
Arts & Culture 13
CONSERVATION
Addresses sustainable efforts for current and future generations to live and play in Big Sky through thoughtful mitigation of human impact on the natural environment.
West Fork Restoration
Gallatin River Task Force
Request: $225,907 Capital Project Score: 94
Restoration efforts across the West Fork Gallatin River and its tributaries will use low-tech, process-based approaches to improve water quality, water quantity, and fish and wildlife habitat. These projects will strengthen river resilience, protect water supply, and support clean water, healthy habitat, and a thriving Big Sky community.
14 Conservation
Requests: $1,510,691 Grant Funds: $1,452,120
Gallatin River Restoration
Big Sky Water Conservation Program
Alpenscapes
Request: $430,122
Request: $86,094
Request: $29,465
Unmanaged recreation along the Gallatin River has damaged streambanks, vegetation, and water quality. This project will restore priority areas through bank stabilization, native plantings, and improved public access. These improvements will protect clean water, improve fish and wildlife habitat, and create safer, more durable access for recreation.
The Big Sky Water Conservation Program was formed out of concern for Big Sky’s growing population and limited water supply. The ultimate goal of the program is to reduce Big Sky’s consumptive water use through three priorities: rebates, education, and partnerships. Together, these areas will help reduce our water use ensuring a thriving Big Sky and strong Gallatin River.
Alpenscapes is a partnership of Big Sky Fire Department, Gallatin River Task Force, Big Sky Sustainability Network Organization, and Grow Wild, helping residents and professionals create fire-safe, water-wise, and ecologically healthy landscapes through education, technical assistance, and practical resources that protect Big Sky’s natural resources and economy.
Gallatin River Task Force
Capital Project Score: 90
Grow Wild
Gallatin River Task Force
Programming Project Score: 89
Programming Project Score: 89
Conservation 15
CONSERVATION Water Monitoring
Gallatin River Task Force
Request: $60,170 Programming Project Score: 86
Water data is critical to effectively guide management actions to protect and restore local rivers and drinking water. In FY27, we are collecting the following data on the Gallatin River and the West Fork: nutrients, heavy metals, pesticides, PFAS, aquatic insects, and streamflow. In addition, we will continue to advocate, educate and assist in annual fish counts.
16 Conservation
Climate Action Plan (CAP) Implementation
Big Sky SNO (Sustainability Network Organization)
Request: $260,000 Programming Project Score: 85
Big Sky SNO will continue to implement the Community Climate Action Plan (CAP) with four linked programs: energy efficiency/wildfire resilience, commuter incentives, waste diversion, and collaborative partnership/stakeholder advancement. Together this reduces community emissions, reduces long-term costs, and strengthens community resilience.
Water Planning, Coordination, and Outreach Gallatin River Task Force
Request: $47,642 Programming Project Score: 85
Several rivers in Big Sky fail to meet state water standards. This project supports multiple planning efforts by convening diverse stakeholders to raise awareness and coordinate solutions for local water issues, developing consistent, coordinated communications, and creating more opportunities for residents to engage in state water management within their community.
Wildlife Habitat Conservation
Land Stewardship
Forest Stewardship
Request: $114,393
Request: $141,646
Request: $115,252
Grow Wild’s Wildlife Habitat Conservation Project restores and enhances habitat across Big Sky through native pollinator gardens, invasive species management, volunteer stewardship, and community education. These efforts improve habitat connectivity and support healthy, resilient wildlife populations in a rapidly growing mountain community.
Grow Wild’s Land Stewardship Program equips landowners, residents, and visitors with sciencebased education, technical assistance, and practical tools to conserve native habitat, prevent invasive species, practice clean recreation, and sustainably steward the land.
Grow Wild is updating Big Sky’s 2011 Forest Stewardship Plan and establishing a Community Forester program to unite landowners, agencies, HOAs, and conservation partners. Together, these efforts will create a coordinated approach to forest management that reduces wildfire risk, improves preparedness, protects property values, and supports healthy, resilient forests.
Grow Wild
Programming Project Score: 82
Grow Wild
Programming Project Score: 79
Grow Wild
Programming Project Score: 75
Conservation 17
ECONOMIC DEVELOPMENT Visitor Marketing Visit Big Sky
Visit Big Sky
Request: $400,000
Request: $260,000
Marketing funds will support the continued growth and strength of Big Sky’s visitor economy. Funding will be used for strategic marketing initiatives, event sponsorships, earned and paid media, and other promotional efforts designed to support Big Sky’s tourism industry and maintain a strong year-round visitor economy.
Funds to be used to support the staffing of the visitor center and the Visit Big Sky staff who manages events, marketing and outreach to our tourism partners.
Programming Project Score: 89
18 Economic Development
VBS - Operations
Administration Project Score: 80
Addresses balancing Big Sky’s tourism-driven economy by sustainably growing prosperity and ensuring a high quality of life for Big Sky workers.
Requests: $1,125,000 Grant Funds: $1,125,000
Chamber Operations Programming
Development of Business Skills Programming
Destination Research and Stewardship Plan
Request: $242,000
Request: $103,000
Request: $120,000
Annual request for funds from BSRAD to support the work of the Chamber of Commerce for community engagement and projects. Examples being, Community Week and events, economic development, political advocacy and special projects for the betterment of the community. Additionally, funds will be used for a Wage and Salary Survey for FY27.
Financial support for business skill building, business development tools and Cohort 8 for Leadership Big Sky for FY27.
For four years, Visit Big Sky has built a robust dataset tracking the local visitor economy, including visitor spending, lodging occupancy, average nightly rates, and short-term rentals. This data is shared with partners and helps measure tourism’s economic and community impacts while guiding efforts to balance visitation with resident livability.
Big Sky Chamber of Commerce
Administration Project Score: 75
Big Sky Chamber of Commerce
Programming Project Score: 73
Visit Big Sky
Programming Project Score: 60
Economic Development 19
EDUCATION & CHILDCARE Big Sky Community School Campus Expansion: Franklin Unit 1D Acquisition Big Sky Community School
Request: $230,000 Capital Project Score: 85
Big Sky Community School will purchase the unit adjacent to its Town Center campus to expand capacity for local students. The school grew from 16 to 57 students in one year and is full, with 17 children on the waitlist. The founders bought the adjacent unit privately to preserve this expansion opportunity; Resort Tax support will help move it into community ownership.
20 Education & Childcare
Early Childhood Education and Tuition Assistance Morningstar Learning Center
Request: $600,000 Programming Project Score: 84
This project enables MLC to provide quality early childhood education without sacrificing teacher pay or family affordability. It supports paying teachers closer to a living wage in Big Sky and providing need-based financial aid for families who apply and qualify through our Tuition Assistance Program (TAP), retaining and supporting our community’s families and workforce.
Addresses multi-disciplinary inclusive education for all ages.
Early Childhood Education Big Sky Discovery Academy
Big Sky Community Library Friends of the Big Sky Community Library
Requests: $1,392,470 Grant Funds: $999,235
Big Sky Community Language Learning Program World Language Initiative-MT
Request: $395,000
Request: $107,470
Request: $60,000
Discovery Academy seeks funding to operate two early childhood classrooms serving children ages 2–5. Funds will provide tuition assistance to eligible families and purchase essential educational materials. Funds will also support staffing and facility costs to ensure accessible, high-quality early learning and child development, which enables parents to work.
Big Sky Community Library provides services to the entire community, visitors, as well as supplementing the school district through access to literature, online resources, online research, and children and adult programming.
WLI seeks support to sustain and grow the Big Sky Community Language Learning Program, providing English, Spanish, and other language and cultural learning opportunities. The program strengthens workforce development, supports cultural integration for international workers, and increases access to language education for youth & adults across the Big Sky community.
Programming Project Score: 76
Programming Project Score: 72
Programming Project Score: 71
Education & Childcare 21
HEALTH & SAFETY
Addresses emergency, medical, and social services essential to the welfare of Big Sky, in many cases resulting in property fee or tax reduction.
22 Health & Safety
Requests: $258,000 Grant Funds: $201,948
Big Sky Community & Workforce Food Security
Affordable Mental & Behavioral Health Support Program
Navigator Network
Request: $97,000
Request: $126,000
Request: $35,000
The Big Sky Community Food Bank provides essential infrastructure for a year-round community, ensuring people who live and work here can access nutritious food and practical support when resources fall short. Through free groceries, food rescue and resource navigation, BSCFB helps residents weather high costs, seasonal employment and unexpected financial disruptions.
The Affordable Mental & Behavioral Health Support Program provides affordable counseling through income-based sliding scale fees and care coordination by Community Health Workers. The program reduces financial and logistical barriers to care, improving access to behavioral health services and mental health outcomes.
The Navigator Network trains 25+ community members—ski patrollers, teachers, HR managers, bartenders, retirees, youth—to give in-themoment support and warm referrals to care. In 2025, Navigators supported 232 people and made 86 warm referrals, reducing stigma and strengthening referral coordination. Funding supports recruitment, training, retention, and data tracking.
Big Sky Community Food Bank
Programming Project Score: 85
Wellness in Action
Programming Project Score: 84
Be Well Big Sky
Programming Project Score: 74
Health & Safety 23
HOUSING
Addresses long-term (30+ days) rental and ownership opportunities for Big Sky workers.
24 Housing
Requests: $1,050,000 Grant Funds: $1,050,000
Housing Preservation
Operations and Administration
Request: $550,000
Request: $500,000
Programming Project Score: 81
Administration Project Score: 65
Big Sky cannot afford to lose the housing or workers already here. Through the Good Deeds, Rent Local, and Live Local programs, BSCHT purchases permanent workforce access via deed restrictions, converts homes into affordable long-term rentals, and provides rent assistance to cost-burdened households.
The Housing Trust does not just create affordability; it preserves it. BSCHT provides no-cost representation in CLT home resales, free marketing and tenant screening to landlords offering affordable leases, and stewardship of 191 workforce homes. Additionally, BSCHT is preparing to develop 125 Cold Smoke homes in-house, with the first phase anticipated in 2029.
Big Sky Community Housing Trust
Big Sky Community Housing Trust
Housing 25
PUBLIC WORKS
Addresses core utilities and services used broadly by the community, in many cases, resulting in property tax or fee reduction. Skyline Transit - Technology and Reporting Advancements Big Sky Transportation District
Request: $25,288 Capital Project Score: 75
Currently, riders are unable to track location of their bus, receive real time notifications on service disruptions, reliably hear stop announcements, or pay fares electronically. With this CAD/AVL technology acquisition, we resolve these issues providing real time data to public via smartphone & providing necessary passenger counts and boarding info for future planning.
26 Public Works
Requests: $25,288 Grant Funds: $100,000
RECREATION
Addresses indoor or outdoor activities done for the enjoyment and health of residents and visitors. Expanding Youth Winter Sports Safety Equipment
The Elkhorn Downhill Trail
Big Sky Ski Education Foundation
Southwest Montana Mountain Bike Association
Request: $52,000
Request: $50,000
Purchasing timing gear, radios, safety netting, and supplies to support youth winter sports training and events. Modernizing this infrastructure protects Alpine, Freeride, and Nordic athletes, reduces injury risks, and expands event hosting capacity in Big Sky.
The Elkhorn Downhill Trail will be a three-mile intermediate flow trail connecting Elkhorn Spur to Madison Loop. This bike-specific trail will close a key network gap, linking public trails across Big Sky Resort, Moonlight, and One&Only. Built by TerraFlow Trails with SWMMBA support, the project will expand community trail access, connectivity, and recreation.
Programming Project Score: 75
Requests: $102,000 Grant Funds: $250,000
Capital Project Score: 65
Recreation 27
LARGE-SCALE CAPITAL
Major capital projects often require significant investment and several funding sources. BSRAD’s Large-Scale Capital program considers requests for funding that may extend across multiple years and require resources beyond Resort Tax.
28 Large-Scale Capital
Centralized Wastewater & Beneficial Reuse Infrastructure Project Big Sky County Water & Sewer District
Request: $22,000,000 - $30,000,000 Capital Impact Area: Public Works
The project will connect the Gallatin Canyon County Water & Sewer District and Firelight Meadows Water & Sewer District to Big Sky’s centralized wastewater system, protecting water quality, supporting workforce housing, and expanding beneficial reuse. The $22–30M BSRAD investment supports near-term infrastructure, while future growth-related charges are expected to largely fund the Water Resource Recovery Facility (WRRF) Phase II.
Large-Scale Capital 29
GET INVOLVED!
How do you want your public funds spent? Get to know the projects and then decide how YOU want to engage in the process.
SEND AN EMAIL Submit public comment expressing why you support or oppose a project. Share your thoughts with us by emailing publiccomment@resorttax.org. Deadline: October 14
ENGAGE ONLINE Visit the BSRAD online portal where you can review the funding requests. Select the projects you’d choose to fund with just a click. It’s that simple. Deadline: October 14
30 Get Involved
ATTEND APPLICATION REVIEW MEETINGS
Listen in as the Board reviews funding requests, or step up and make your voice heard during public comment. Meetings are held at The Wilson Hotel and via Zoom.
OCT
OCT
20
22
FY27 Application Review Meeting 1 9:00 AM - 2:30 PM The Wilson Hotel
FY27 Application Review Meeting 2 4:00 PM - 6:00 PM The Wilson Hotel
Please note that all comments will be entered into the public record and will be publicly available.
LEARN MORE
For more information, scan the QR code or visit resorttax.org/allocations
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
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.