By RICK MILLER
Olean Star
ELLICOTTVILLE — The Cattaraugus County Industrial Development Agency on Tuesday approved applications for sales tax abatement from Ellicottville resort operators on more than $5 million in equipment purchases.
The IDAS’s board of directors also approved sales tax and mortgage tax exemption and payment in lieu of taxes (PILOT) for the $3.5 million renovation and modernization of the Armes Block in Gowanda.
Holiday Valley Resort treasurer David Trathen outlined the resort’s plans to spend $4.5 million — including $1 million on new snow guns for snowmaking, which he said was critical to the industry and $300,000 for new pipeline to hydrants feeding the snow guns.
Trathen said another $500,000 in upgrades to the Inn at Holiday Valley, plus new software, new lawnmowers, a remodeled McCarty Cafe and smaller items. In the planning stages is a project to move the chairlift at Cindy’s Slope further toward the treeline.
The 2026 season was great, Trathen said, “similar to last year.” Both visitor and revenue were up a little bit this year,” he added. “I’ll take another year like that.”
With the changing climate, it is more important than ever to be able to make snow at Northeast ski resorts. Holiday Valley plans to purchase a couple of fan-type snowmaking machines that are able to make snow at a slightly lower temperature and do not require compressed air.
The Holiday Valley projects use local labor and suppliers whenever possible and re-invest sales tax savings back into the resort. The projects include resort operations, skiing, golf, aerial park and lodging.
Holiday Valley currently pays about $765,000 a year in property taxes. The sales tax abatement on the purchases are estimated at $374,599. The resort has 800 full- and part-time employees.
IDA board member Ginger Schroder, the county legislature vice chairman, said it was important for residents to understand the IDA tax breaks are often reinvested by the business for improvements that draw more visitors to the county where they spend money and generate sales tax revenue.
IDA executive director Corey Wiktor reported on a study that showed visitors spent $431 million in Cattaraugus County in 2024 and 60% of visitors come from outside Western New York. That translates into jobs and sales tax revenue for Cattaraugus County and its municipalities.
HoliMont general manager Ed Youmans said the resort’s $705,000 in projects seeking sales tax breaks was heavy on snowmaking. HoliMont is the nation’s largest private ski club, open to the public on weekdays. Making snow is critical, Youmans said. The resort made most of its snow in just nine days and was able to provide skiable snow for members from Christmas through March.
Much of the HoliMont equipment purchases under the application for tax inducement is tied to snowmaking. The sales tax abatement approval is worth about $156,400. HoliMont plans to add nine people to its 271 full and part-time employee roster.
HoliMont has also seen a large jump in its mountain biking business. Some chairlifts are fitted with special holders for bikes. There is a large mountain bike trail system at the top of the mountain at HoliMont which is growing in popularity and use.
“Our goal was that the whole (mountainbiking) thing was growing with the demand, so we didn’t end up spending a ton of money,” Youmans said. “The growth has been way beyond anything I imagined.”
By the end of the month, Youmans believes 100 season passes for the mountain bike membership will have been sold compared to 38 last year. Riders can also just show up and pay a fee for the chairlift.
The IDA board also approved sales and mortgage tax and a property taxes PILOT for White Haven Holdings 1 W Main LLC for renovations and modernization of the 1904 Armes Block in Gowanda.
Wiktor said plans call for renovating the historic building using funding that includes a $1.3 million NY Forward grant. Three ground commercial rental units are proposed along with four upper apartments. A barber academy is planned along with a possible cocktail lounge.
A Gowanda native, Jared White of Buffalo, owns White Haven Holdings, and hopes to establish a barber school at the site. The IDA approved an application for $280,000 in sales tax abatement, $37,500 in mortgage tax abatement and a 10-year PILOT that would save $253,000.
