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Grand County Board of Equalization grants tax exemption to Community Rebuilding for Moab properties
Summary
On May 20, 2025, the Grand County Board of Equalization voted unanimously to grant a property tax exemption to Community Rebuilding, a 501(c)(3) nonprofit, finding the organization's use of two Moab parcels met state criteria for educational exemption under Utah law.
The Grand County Board of Equalization voted May 20, 2025, to grant a property tax exemption to Community Rebuilding for two parcels it owns in Moab, finding the nonprofit's use of the properties qualifies as an educational use under state law. The motion was made by Commissioner Hadner and seconded by Commissioner Martinez and passed unanimously.
The board's motion says Community Rebuilding is a 501(c)(3) nonprofit whose mission is to teach students to build energy-efficient housing, provide sustainability education, and improve housing conditions through an affordable program. The motion states the organization has graduated more than 650 students and has constructed 76 homes. The board recorded that Community Rebuilding is funded entirely by federal grants and local donations and that it offers its services free of charge to students and homeowners.
The parcels at issue are listed in the board's decision as 140 South 200 East and 150 South 200 East, Moab, Utah 84532. The decision describes a four-unit building at 140 South 200 East and two dwellings (a bunkhouse and a cottage) at 150 South 200 East, plus yard space used for program activities. The properties include three student housing units comprising a total of 20 bedrooms, according to the motion.
In explaining its legal basis, the board cited Utah Code 59-2-1101 and 59-2-1102 and Article XIII, Section 3 of the Utah Constitution, and concluded the organization's use of the properties meets the statutory definition of educational purposes, which the motion stated requires maintaining a regular facility and curriculum and a regularly enrolled body of students. The motion also cites court precedent referenced in the record (Parker v. Quinn; Friendship Manor Court v. Tax Commission) for the proposition that the applicant bears the burden of proving eligibility for exemption.
The board's written decision, read into the public record, states: "The organization has established that the use of the property meets the criteria established by Utah statute as an educational use pursuant to Utah statute 59-2-1101 and 1102. The tax exemption request of the organization is hereby granted by the unanimous vote of the Grand County Board of Equalization at a public meeting on 05/20/2025." Commissioner Hadner began the motion by saying, "I would make a motion to approve the Community Rebuilding Tax Exemption Request for the following reasons." The motion set out the factual findings summarized above.
After the vote, staff said the decision document would be uploaded to the meeting packet and a copy provided to the applicant. The Board of Equalization then recessed at 3:32 p.m. and adjourned the session related to this item.
Votes at a glance
- Community Rebuilding Tax Exemption Request — Motion to grant exemption. Mover: Commissioner Hadner. Seconder: Commissioner Martinez. Outcome: approved unanimously (recorded as unanimous vote; individual yes/no votes beyond mover and seconder were not listed in the public transcript).
