Big Mountain resort tax passes in special election; takes effect June 1

Flathead County officials on Jan. 30 formally canvassed results from a Jan. 21 special election in the Big Mountain Resort Area District that approved a 3% resort tax.

Paula Buff, the Flathead County election manager, told the Board of County Commissioners that the hand-counted, all-mail election produced 90 accepted ballots: 80 votes for the resort tax and 10 against. Buff said the tax will become effective June 1, 2025.

Buff said the election covered roughly 78 electors and therefore met the threshold for a hand count and did not require ADA accommodations tied to larger elections. She also described two ballot irregularities that were handled administratively: one elector relocated out of the district and had a ballot voided and registration transferred, and one absentee ballot was reissued for a seasonal address. No ballots were rejected for cause, Buff said.

Ron Benton, chair of the Big Mountain Resort Area District board, thanked county staff for assistance in the multi-year effort to get the measure on the ballot and said the tax revenue will help preserve the district's insurance rating and support local services.

Commissioners voted to approve the canvas by voice vote. The commission did not record a roll-call tally in the minutes provided at the meeting.

Election documents provided to the commission included the hand-count tally sheets, the UOCAVA transcription log, an ELECTMT statistical data report and ballot-statistics by district, Buff said. She noted 153 ballots were issued, 58 not returned, two voided, two undeliverable and one rejected as received after the election.