Big Mountain area to vote on resort tax

Residents of the Big Mountain Resort Area District will vote on implementing a resort tax this month. Mail-in ballots are due Jan. 21.  

If the measure passes, a 3% resort tax will be collected on goods and services, lodging, and food and drinks in the Big Moutain area beginning June 1. The tax would be in effect for 20 years.  

The tax area follows the boundaries of the Big Mountain Fire District and includes Whitefish Mountain Resort and adjacent businesses.  

Nick Polumbus, president of Whitefish Mountain Resort, said the tax would increase prices on virtually all goods and services sold at the resort. 

Long-term funding of the Big Mountain Fire District and its emergency services would be the priority for the resort tax funds. The second priority would be infrastructure such as paving roads and maintaining trails.  

Montana allows communities with a high number of visitors but fewer residents to manage impacts on local infrastructure through a resort tax.  

Big Sky, St. Regis and Seeley Lake are areas similar to Big Mountain that manage a resort tax. 

State law requires a portion of resort tax collections to go toward property tax relief in the area of collection. Other possible appropriations may include public safety funding, workforce housing, transportation and support of nonprofits.  

“The state law is designed to focus on visitors to the resort area,” said Ron Benton, chair of the resort area board. “But it’s important to recognize that a lot of our visitors also live here in the valley. Over time, our locals will have to see the value for any time they pay a service fee.” 

The resort area district is outside of Whitefish city limits where there is a 3% resort tax on retail, restaurants and bars, and lodging that goes toward affordable housing and road and trail improvements. 

Residents within the Big Mountain Fire District last year filed a petition with Flathead County to create the resort area district. In May, residents of the area voted 59-10 in favor of creating the district and elected a five-member board to lead it.  

There are currently about 90 registered voters in the district. Only registered voters who reside in the district, and not property owners, are able to vote. 

Following the approval of the district in May, the board formally met for the first time in July and has had regular meetings since.  

Community engagement at meetings has been high with key stakeholders, including Whitefish Mountain Resort, local businesses and nonprofits such as DREAM Adaptative, said Tom Sato, representing the Big Mountain Fire District board. 

“It’s a testament to how much Whitefish Mountain Resort and Nick Polumbus and [Brad Kincaid, Whitefish Mountain Resort’s chief financial officer] and others really care about the community,” Sato said.  

Though the resort is the largest property owner in the district, the state determined the resort could not have a seat on the board because it is not considered a resident. 

The collective community influenced the decision to impose the tax at the end of the ski season on June 1, Benton said, which is designed to make the transition easier.  

“If a 3% tax was imposed during the season, servers would be fielding questions for every single order about what this new thing is, and why it is there,” Benton said.  

Currently, funding for fire and emergency medical services comes from a general levy and two voted property tax levies paid by property owners in the district, which are insufficient for the fire department’s needs amidst rising costs, Sato said.  

“Unlike most city-based districts, there are no municipal or distributed funds,” Sato said.  

In the past, the fire district needed two or three firefighters during the day, but it now requires a minimum of four due to insurance ratings that determine how well a department is prepared to serve a community, Sato said. 

“Insurance companies require a larger firefighter response to any structural fire, and we struggle if there are only two of them to respond to an emergency such as a skiing accident,” Sato said. 

Sato said competitive wages, including regular training and costs to maintain a fire house and engines, have increased. 

“About five years ago, our firefighters were grossly underpaid compared to Whitefish, Kalispell, Evergreen and Columbia Falls. So, we had to have salary support,” Sato said. 

Consistent salaries are key for sustainability and longevity, Sato said.  

Sato said the overall support of the board has raised morale of the fire district’s team, who recently added three firefighters to accommodate for the increased need.  

“For the first time this year, they were able to have Christmas dinner as a team,” Sato said. “It’s a testament to community support.”  

The board has prepared a website, bigmountainrad.org, to post governing documents and to specify what is included and what collections would look like.  

“The board has been highly organized and is trying to make sure people have the same resources and level of safety regardless of whether they are visiting or living in our community,” Sato said. 

The Flathead County Election Department will mail ballots to voters on Jan. 2. Ballots must be returned by Jan. 21.