Big Sky, an unincorporated resort community that straddles Gallatin and Madison counties, is pursuing a new tool to pay for its infrastructure.
What happened
On Oct. 7, 2026, during a joint meeting with the Gallatin and Madison county commissions, the Big Sky Resort Area District (BSRAD) board voted unanimously to let a subcommittee finalize its reports and submit proposals to both counties for a Targeted Economic Development District (TEDD) with tax increment financing (TIF).
What it would fund
According to reporting on the meeting, the priorities have been narrowed to three: water and wastewater infrastructure, roads, and wildfire-risk mitigation.
The timeline
Gallatin County commissioners described a cautious approach, with consideration expected by about July 2027 and any implementation in 2028. They also said the county would oppose state legislation that would let BSRAD create a TEDD without county approval.
Why it matters
Big Sky has no city government. Its main local revenue comes from resort tax, which voters have also directed toward projects such as workforce housing. A TEDD would capture future growth in property-tax value inside the district for infrastructure there.
For more background, see our explainers on how Montana’s resort taxes work and Montana’s business tax incentives. Find more stories in our Local News section.
Sources
- Explore Big Sky, Oct. 2026: https://www.explorebigsky.com/bsrad-unanimously-moves-tedd-tif-proposal-forward/174576
- Bozeman Daily Chronicle, Oct. 2026: https://www.bozemandailychronicle.com/big-sky-tedd-talk-gallatin-county-side-eyes-2028-infrastructure-development-as-bsrad-lobbies-for/article_f7e626cf-b9fb-42ed-bcb6-211d23bc3158.html
- Big Sky Resort Area District: https://resorttax.org/