Grand County BOE Hears Community Rebuilds' 2025 Educational tax‑exemption request; decision deferred

At a special meeting of the Grand County Board of Equalization, commissioners heard a tax‑exemption application from Community Rebuilds seeking an educational‑use exemption for the 2025 tax year. The board closed the evidentiary hearing and deferred a written decision to the next commission meeting, when commissioners plan to deliberate in closed session before issuing a final written decision.

The applicant, Community Rebuilds, was represented by a speaker identified as Ricky (last name not provided). Ricky said the organization is a 501(c)(3) charitable organization and described the program as an educational facility with students who receive subsidized or free housing in exchange for labor that helps build or rehabilitate affordable housing. "We are a nonprofit, 501(c)(3) organization, charitable organization, but we're also an educational facility," Ricky said. He told the board the group's campus comprises two properties with student housing ("3 dwellings that are for student housing") and one office, plus storage and sheds, and invited commissioners to tour the campus.

County staff and legal counsel outlined why the application is before the Board of Equalization despite timing irregularities. County Attorney Steven (last name not provided) explained that an earlier, related application had been submitted in the prior year and not processed; the applicant amended the current filing to apply to the 2025 tax year. Steven said staff had accepted supplemental information from the applicant describing "unique and exceptional circumstances" that, in staff's view, justified treating the filing as timely for BOE consideration. Ms. Epperson (county staff) summarized the staff view and told the board, "it kind of fell on somebody's desk and never got processed," describing differing attorney interpretations of code and how prior applications had been handled.

Staff listed the estimated total fiscal impact of the exemption at roughly $13,773.18. Commissioners and other participants stressed that the amount is spread across multiple taxing entities; one commissioner noted the change is distributed among the school district, the city of Moab, the county and other taxing jurisdictions. A commissioner questioned the burden on other taxpayers, noting a commonly cited example that exemptions can equate to "about $4 on a $10,000" tax obligation; another commissioner clarified that for some taxpayers the annual change could be on the order of under $1 to about $1.25, depending on the household and tax base.

Commissioners asked the applicant to describe the organization's curriculum, enrollment and regular operations relevant to qualifying under the county's educational exemption criteria. Ricky referred commissioners to the packet materials, including an education program overview and letters of affiliation from universities and partners, and summarized that Community Rebuilds runs long‑term and short‑term building apprenticeship programs, periodic workshops, and that many program alumni continue to work locally in housing and construction.

The board's procedural actions during the meeting included approval of minutes (motion by Commissioner Martinez; seconded by Commissioner Hadeen; passed unanimously) and formal closure of the evidentiary hearing on the Community Rebuilds application. County staff told commissioners they would have two weeks to review the packet materials and that the BOE would return at the next commission meeting. The next meeting will include a closed session for final deliberations and preparation of the written decision; the board will issue the written decision in open session at that subsequent meeting. A separate motion to enter closed session to discuss a purchase/sale of real property was moved and seconded during the meeting and carried unanimously.

No final decision on the exemption was made at the meeting. County staff advised that additional guidance or legal challenge routes may exist at the state level for future disputes over educational exemption eligibility, and a commissioner referenced practices in neighboring San Juan County where similar educational claims were handled administratively without a hearing.

Votes at the meeting that were recorded on the record: - Approval of minutes: Motion by Commissioner Martinez; seconded by Commissioner Hadeen; outcome: approved unanimously. - Motion to enter closed session to discuss purchase, sale or exchange of real property: moved (mover not specified); seconded (not specified); outcome: approved unanimously.

Next steps: the evidentiary record for the Community Rebuilds exemption remains closed; commissioners will review the record, deliberate in closed session at the next meeting, and issue a written decision within the required county timeframe.