Part 1 of 9

Executive Opportunity

Frontier Arbitrage—trading Texas speed for Montana's 0.9% Class 17 tax rate and 97% carbon-free hydro power.

Property Tax

0.9%

Carbon-Free

97%

Power Availability by City

Current Usage vs Available Capacity (MW)

Currently Used
Available

Development Phase Progression

Revenue & Returns by Phase (100 MW Total)

Frontier Arbitrage Strategy

GlacierScale represents a "Frontier Arbitrage" strategy. While San Antonio offers a safe, mature ecosystem, Kalispell offers a radical reduction in long-term Operational Expenditures (OpEx) through thermodynamic and fiscal advantages, provided the developer can navigate significant barrier-to-entry risks.

The "Green Electron" Arbitrage

Unlike Texas, where "green" often means buying offsets (RECs) for a gas-heavy grid, Kalispell offers direct access to ~97% carbon-free power via Flathead Electric Cooperative (FEC) and the Bonneville Power Administration (BPA) hydro system. No need to purchase additional RECs to claim carbon neutrality.

The "Thermal" Arbitrage

Relocating from ASHRAE Climate Zone 2A (San Antonio) to Zone 6B (Kalispell) eliminates mechanical cooling requirements for ~98% of the year, reducing total facility energy overhead by 15-20%. This translates to a target PUE of 1.10-1.15.

The "Fiscal" Arbitrage

Montana's lack of statewide sales tax (0%) vs. Texas's ~8.25% creates immediate CapEx savings on server refreshes (every 3-5 years), which often exceeds the value of property tax incentives over the project lifecycle. Property tax is fixed at 0.9% under Class 17 classification.

Critical Friction

This is not a speed-to-market play. You are trading the speed of Texas for the margin of Montana. The primary constraints are the "Seismic Tax" (Category D structural hardening requiring 10-15% construction premium) and the "Hydrological Lock" (water rights adjudication in the Legislative Aquifer Monitoring Area).

Project Positioning

GlacierScale is positioned as a boutique, high-efficiency AI training campus rather than a gigawatt-scale facility. The Flathead Valley is constrained by BPA transmission capacity into the Buckley substation, making this a precision play for maximum OpEx efficiency.