Sky Valley, situated in the northernmost part of Georgia, is home to a recreational area that historically offered downhill skiing opportunities. Its name reflects its location nestled within a valley surrounded by mountains in the state of Georgia. The resort aimed to provide winter sports activities, attracting visitors seeking snow-based recreation within the southeastern United States.
The presence of a ski area in Georgia offered a unique benefit, providing a relatively local option for residents of the Southeast who desired skiing without traveling to more established, distant mountain ranges. Its historical significance lies in its attempt to diversify the recreational offerings of the region and to cater to a specific segment of the population interested in winter sports. Economic impact on the local community, even during operation, was a key consideration.