Voters will decide on several key measures geared around a Livable Big Sky:

• Resort Tax Renewal
• Cold Smoke Housing Bond
• Community Park Bond

Also on the ballot will be the affirmation of Michelle Kendziorski’s appointment to the BSRAD board.

Livable Big Sky is about shaping our community. It’s about fostering a shared vision for a place where we all belong. On a mail-in ballot due May 6, voters will be asked to decide on key initiatives, including renewing the Resort Tax as a vital funding source and investing in the places and spaces where we live, play, and connect as neighbors. This includes the Cold Smoke Housing Bond and the Community Park Bond. These decisions will define Big Sky for generations to come. Your voice is your vote.

The Resort Tax Renewal is a vote to extend the existing 3% Resort Tax through 2065, ensuring this vital funding source continues supporting essential services and infrastructure — like public safety, transit and water and sewer — for generations to come. The current term is set to expire in seven years, limiting our ability to leverage financial tools, such as bonding.  A longer-term commitment provides greater flexibility and stability to support Big Sky’s future.

The 4% Resort Tax consists of two parts:

• A 3% general Resort Tax, which is term-specific and requires voter approval for renewal.
• A 1% Infrastructure Tax, which is project-specific and remains in place until its designated funding needs are met.

The 3% general Resort Tax has been in place since 1992, funding essential community services and projects. The renewal on the ballot would extend this tax, ensuring continued investment in Big Sky’s future. In 2020, voters approved an additional 1% Infrastructure Tax to fund a major water and sewer infrastructure project. This tax is separate from the 3% and remains in effect until the approved infrastructure projects are fully funded. If voters approve the Cold Smoke Housing Bond, a portion of that project will also be funded by the 1% Infrastructure Tax.

A bond is a financial tool that allows a government entity to borrow money for large-scale projects, repaying it over time with interest. Just as a homeowner takes out a mortgage to finance a house and repays it over time, a government entity issues a bond to fund infrastructure projects and repays it with designated revenue sources.

Bonds that appear on ballots, such as school bonds, typically result in changes to property tax rates. This can mean that homeowners pay more in taxes. Unlike property taxes, a Resort Tax is a sales tax, with no effect on the amount of property taxes paid by taxpayers. A Resort Tax bond would utilize future Resort Tax revenues to pay the debt service so projects can start now, when they are needed, before costs increase, and without additional tax burdens on residents.

No. Since a resort tax bond is solely funded through future resort tax collections, you will see no difference in how much you pay. The resort tax would continue to be collected at the same rate (4%) and on the same things they are collected today. Importantly, resort tax allows visitors to contribute to funding the local infrastructure and services that benefit all, lessening the financial burden on residents.

BSRAD’s funding of the Cold Smoke Project shall not exceed a total of $60,000,000

• Land acquisition shall not exceed $45,000,000
• Design, construction, acquisition, or installation of infrastructure shall not exceed $15,000,000.

For the Community Park Renovation, BSRAD’s funding shall not exceed:

• $6,000,000 if current legislation impacting the 1% for infrastructure is not successful in the 2025 legislative session, and
• $6,800,000 if current legislation is successful in the 2025 legislative session.

The 3% and 1% Resort Taxes have different statutory limits on how much can be bonded against. BSRAD operates well within these limits, ensuring a responsible approach to long-term financing by issuing bonds only in alignment with projected resort tax revenues. In the event of an unexpected revenue shortfall, repayment obligations will be managed through existing financial reserves and adjustments in expenditures. See the chart for the bonding capacity for each tax.

Registered voters within the Big Sky Resort Area District boundaries are eligible to vote. The Resort Tax Renewal and bond measures must pass by a simple majority of those who cast a ballot, not the entire registered voter base.

This is a mail-in ballot election, with ballots being mailed to active registered voters starting April 18, 2025. To check voter registration status or to register, visit votemt.gov.  Completed ballots must be received by 8:00 PM on Election Day, May 6, 2025 (postmarks not accepted). Voters can return their ballots by mail or drop them off at one of the designated locations:

• Gallatin County Election Office: 311 West Main Street, Room 210, Bozeman, MT
• Big Sky Water & Sewer District Office: 561 Little Coyote Road, Big Sky, MT.

For more information, contact the Gallatin County Election Office.

Forecasting capital projects and the proposal of authorizing bonding helps stabilize the grant cycle. Thus, reducing uncertainty of annual large-scale funding requests. While some 3% Resort Tax funds may support debt service, BSRAD seeks to balance these key capital investments with predictable grantmaking. Additionally, project leaders have committed to eliminating capital requests for three years, reducing overall community funding requests. If current legislation passes, the 1% for Infrastructure is intended to be used to fund a vast majority of the payment.