On May 16, 2023, the Yellowstone County Commissioners convened to discuss significant tax benefit resolutions aimed at supporting local businesses in Billings. The meeting featured two public hearings focused on granting tax abatements to WP East 80, LLC, and the Players Club, both of which are planning substantial renovations and expansions.

The first resolution, 23-64, proposed a five-year tax abatement for WP East 80, LLC, known for its retail and entertainment services. Diane Lehi from Big Sky Economic Development presented the case, highlighting the company's plan to invest $800,000 in renovations at their Grand Avenue location. This investment meets the criteria for tax benefits, which require a minimum investment of $500,000 and a 2.5% increase in taxable value. The tax abatement would provide a 100% exemption on the new investment for the first four years, with full taxation commencing in the fifth year. Currently, WP East 80 employs 20 staff members and anticipates hiring three additional employees as part of the expansion.

Pam Ask, the owner of WP East 80, emphasized the importance of this investment for the business's growth and the local economy. She noted that the renovations would not only enhance their operations but also create new job opportunities, contributing to the community's employment landscape.

Despite the potential benefits, the resolution faced opposition. Commissioner Morse expressed concerns about setting a precedent for tax abatements in industries that may not create high-paying jobs. Ultimately, the resolution passed with a 2-1 vote, indicating a split among the commissioners regarding the long-term implications of such financial incentives.

The second public hearing addressed resolution 23-65 for the Players Club, which has been operating for over 27 years. The club plans to invest $1.4 million in renovations at their Main Street location. Similar to WP East 80, the Players Club's request for tax benefits is contingent upon the new investment, which is expected to retain their current workforce of 20 employees while potentially expanding their operations.

The discussions during this meeting reflect ongoing efforts by Yellowstone County to stimulate local economic growth through strategic tax incentives. As the commissioners weigh the benefits against potential concerns, the outcomes of these resolutions will likely influence future decisions regarding business support in the region. The next steps will involve further evaluations and considerations by both the county commissioners and the city council as they navigate the balance between fostering economic development and ensuring responsible fiscal policy.