City of Moab Property Tax History 
The City of Moab has had a property tax in place for many decades. However, since 1992, the City has set the property tax at a rate of 0% (zero), meaning that Moab property owners have not paid property tax to the City for 32 years. Moab is the only city in Utah that does not levy a general property tax to pay for city services.
Currently, sales and use taxes had been the primary sources for the City’s general fund revenues. Annual revenues from sales and use taxes vary from year to year, while property taxes provide a reliable annual revenue source that can help stabilize the City’s ability to fund important infrastructure needs, and facilities maintenance and equipment.
For those reasons, the Moab City Council in August 2024 voted to increase the property tax rate from 0 to .002149 as a way to establish a more diverse revenue stream and reduce the City’s dependence on sales tax revenue that relies solely on the expansion of the tourism economy. Property tax revenue increases the City’s ability to bond for needed capital projects so they can be planned for and completed more quickly.
Note: All property taxes are billed by and paid to the Grand County Treasurer's Office.
Visit their website for more information or call 435-259-1338.
How the City will use the revenue:
• Capital Projects — major repairs and upgrades to the City’s aging infrastructure and facilities such as roads, pathways, active transportation infrastructure, bridge upgrades, and improving intersections, sidewalks,
• Maintaining Capital Assets – buildings and facilities and equipment – including the MRAC and other buildings and facilities.
Currently, the City has a backlog of over $75 million in capital projects, including long-term deferred maintenance.
Possible Road and Active Transportation Projects to be Considered
How the tax rate is determined
To increase property tax revenue cities are required to go through the Truth in Taxation Process. The City Council has determined that total property tax revenue -- if the tax rate is increased -- is expected to be $3 million.
The City of Moab will hold a Truth in Taxation public hearing on August 6, 2024, at 6 p.m. in the Moab City Council Chambers. Council members will take input from City residents during this hearing.
After the Truth in Taxation hearing, the Council will decide whether to increase the property tax rate and how much that rate will be.
How Much the tax will cost
Under Utah law, primary residences are taxed at 55% of the property's assessed value (this is listed on the bill as the taxable value). Commercial properties and secondary homes are taxed at 100% of the total assessed value.
The assessed value is determined by the Grand County Assessor's Office.
The city's 2024 proposed tax rate is expected to be .002149, which would result in a tax of approximately $591 annually for a primary home valued at $500,000. This amounts to approximately $118 per $100,000 in assessed value for a primary residence.
For a commercial property or secondary home valued at $500,000 the tax would be approximately $1,074.
See the chart below for details about estimated property tax per $100,000 in value.
The proposed property tax revenue is estimated to be approximately $3 million.
Please note: Taxable value is the assessed market value including any discounts applied to property taxes, such as the 45 percent discount applied to all primary residences.
Approximate 2024 tax impact based on property values
HELP FOR THOSE WHO CAN'T AFFORD THE PROPERTY TAX?
There are several state programs available for tax relief:
Those who are eligible include
- Indigent and low-income people,
- Disabled veterans,
- The circuit breaker (those over 66 years old who meet certain income requirements),
- the blind,
- Active military or reserve members of the U.S. armed forces,
- Exempt organizations (non-profit, religious, charitable, educational).
Contact the Grand County Clerk’s office at 435-259-1321
or visit grandcountyutah. net/615/tax-abatements
for additional information about these options.
Recognizing that this proposed increase will be difficult for some, the City Council budgeted funds for an additional tax relief program. Staff are currently developing that program and it will likely use similar criteria to the programs offered by the state.
Where Your Annual Property Taxes Go
Taxes collected from City of Moab residents as distributed among the following entities:
- Grand County Schools (includes School Local Levy, State School Levy and State Charter School Levy)
- Grand County (also includes Grand County General Fund, County Assessing & Collecting, Multicounty Assessing & Collecting)
- Special Service Districts (Moab Valley Fire, Cemetery Maintenance, Mosquito Abatement)
- Library (includes Library General and Library Debt)
- City of Moab (proposed for 2024)
Chart based on final estimated tax revenues on properties within Moab city limits as calculated by the Property Tax Division of the Utah State Tax Commission.
The City portion increases the property tax bill by approximately 19.7%.