How Property Taxes are Used

2015 Property Tax Distribution Reports
  • Pie chart showing the distribution of 2015 property taxes to the taxing entities. 
  • Detailed report of the tax distribution to all taxing entities in 2015. 
2014 Reports: pie chart, detailed report

Taxing Entities in Grand County 

Property taxes are collected by the County Treasurer and then disbursed to the taxing entities. The governing body of each taxing entity is responsible for setting its budget and determining how property tax revenue will be spent. The governing body also decides if a request to raise taxes should be made. Below is a a list of the current taxing entities (followed by the descriptions that appear on the Tax Bill), their governing bodies, contact/meeting information links and the 2014 combined tax rates.

Taxing Entity Governing Body Link to Information 2014 Tax Rate
Grand County School District
(School - General)
Grand County Board of Education Information 0.004884
Grand County
(Grand County General, Grand County - Debt, County A&C)
Grand County Council Information 0.002416

Grand County Library
(Library, Library - Debt)
Grand County Council / Library Board County Council / Library Board 0.000584
Grand County Cemetery Maintenance District
(Grand County Cemetery)
Cemetery Maintenance District Board Meetings / Contact 0.000156
Grand County Water Conservancy District
(Water Conservancy)
Water Conservancy District Board Members / Info / Contact 0.000146
Moab Mosquito Abatement District
(Moab Mosquito Abatement)
Mosquito Abatement District Board Meetings / Contact 0.000235
Moab Valley Fire Protection District
(Moab Valley Fire)
Moab Valley Fire Commission Contact / Info 0.000483
Castle Valley Town
(Town of Castle Valley)
Castle Valley Town Council Information 0.002098
Grand County Service area for Castle Valley Fire Protection
(Castle Valley Fire)
Castle Valley Fire Commission Meetings / Members 0.000448
State of Utah
(State A&C, School - State Basic Levy)
Utah State Legislature / Governor / State Tax Commission Legislature / Governor  0.001432

Description of Taxes and Taxing Entities

Castle Valley Fire

The Grand County Service Area for Castle Valley Fire Protection encompasses all of the Town of Castle Valley and includes some additional properties in the area including Professor Valley and those along Highway 128 from Red Cliffs Lodge to Hittle Bottom.    The District is responsible for fire prevention and suppression within the district boundaries. 

Town of Castle Valley

The Town of Castle Valley is an incorporated municipality and is located approximately 20 miles North East of Moab.  Taxes go toward all of the functions of the town including road maintenance and other services. 

Grand County General

County services funded in part by this tax include, maintenance of county roads, law enforcement , EMS, criminal prosecutions, county court system, building inspections and permits, local airport, community development/planning and many more.

School – General

The Grand County School District includes all of Grand County and a portion of San Juan County located in the South East part of Spanish Valley.  This local property tax for schools is used to fund many aspects of the local school system including teacher salaries.

School – State Basic Levy

This statewide property tax is created by the State Legislature.  The Legislature sets the tax rate and the funds can be used by local school districts for limited purposes.  Recently, the State Legislature raised this tax rate statewide and instituted an equalization program where school districts with lower relative property values receive additional money.  Due to relatively high property values in Grand County, some of the revenue generated by this tax in Grand County will be distributed to other counties in the State.

Grand County – Debt

This tax is in place to pay off a bond that County voters approved in 1992 to remodel the County Courthouse, County Offices and County Jail.  It is scheduled to be paid off in 2022.

State A&C

A&C stands for assessing and collecting.  This Statewide tax is used to reimburse the State Tax Commission for the work that it does assessing certain properties in Grand County.  State assessed properties include, mining operations, pipelines, telecommunication and railroads.   

County A&C

A&C stands for assessing and collecting.  This property tax is used to fund property tax administration in Grand County.   This includes recording of land records, assessing property values, and billing and collecting property taxes.  You can learn more about the functions of the Recorder’s Office, Assessor’s Office and Treasurer’s Office.

Library

The Grand County Library is part of the County but does have a separate tax rate which provides revenue to fund the operations of the Library.   The Library has its main location in Moab and a branch in Castle Valley.

Grand County Cemetery

The Grand County Cemetery Maintenance District is responsible for the maintenance of cemeteries in the County and is a county wide district.  

Water Conservancy

There are several boards and districts associated with water in Grand County that are managed under the Grand Water and Sewer Service Agency (GWSSA).  These include Grand County Water Conservation District, Spanish Valley Water and Sewer Service Agency, and Grand County Special Service Water District.  The Grand County Water Conservation District is county wide and is only one that currently imposes a property tax.  GWSSA provides irrigation water, culinary water and sewer services.  

Moab Mosquito Abatement

The Moab Mosquito Abatement District has the same boundaries as the Moab Valley Fire District and encompasses all of the Moab City Limits and Spanish Valley.  This district is responsible for monitoring mosquito activity and taking steps to mitigate their impact on residents.   The District treats mosquito breeding areas and tests mosquitoes for diseases including West Nile Virus.

Moab Valley Fire

The Moab Valley Fire District has the same boundaries as the Moab Mosquito Abatement District and encompasses all of the Moab City Limits and Spanish Valley.  This Fire District is responsible for fighting fires within the district boundaries and also contracts with San Juan County to fight fire in the South East end of Spanish Valley. 

Library – Debt

This tax is dedicated to paying the bond payment that was approved by voters in 2004 to build the new main Library location in Moab.  The bond is scheduled to be paid off by 2025.