How Property Taxes are Used

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, 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

2019 was the last year that taxes were collected to for this levy.  This tax was in place to pay off a bond that County voters approved in 1992 to remodel the County Courthouse, County Offices and County Jail.

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

This taxing entity stopped imposing a tax levy in 2018.  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 has imposed 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. 

Charter School State Levy

The Charter School State Levy is not a new tax but appeared for the first time on the 2017 property tax bill.  Previously, it was included in the School - State Basic Levy.  Grand County has one publicly funded Charter School called the Moab Charter School.  This tax rate is set by the State Board of Education and the tax money is disbursed by the State as well.  While the local Charter School does establish an annual budget they do not have taxing authority to increase or decrease this tax rate. 


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.