Granite County adopts resolution to put luxury-vehicle option tax on the ballot

Granite County commissioners voted to accept Resolution 2026-4 on Feb. 24, a measure to place a local-option luxury-vehicle excise tax on the ballot. Treasurer Ashley presented an analysis showing about 1,799 vehicles in the county that meet the proposed $150,000 MSRP threshold (counted by model-year depreciation schedule) and modeled how revenue would be distributed among the unincorporated county and the towns of Philipsburg and Drummond under the statutory allocation formula.

Why it matters: If approved by voters, the county’s local-option tax would generate dedicated revenue for local government purposes; because the tax is collected at vehicle registration it affects only owners of high-MSRP vehicles and provides a predictable revenue source for towns and county government.

Treasurer presentation: Ashley broke the estimated population of qualifying vehicles down by model-year depreciation and reported the largest cohort was 2025-model-year vehicles (about 355 vehicles in the 150K+ group). Using last year’s transaction volume, the treasurer estimated gross tax potential from the cohort, then illustrated the statutorily required distribution (50% to the county, with the remaining 50% divided among local jurisdictions by population). Under a full-collection scenario modeled in the treasurer’s spreadsheet, Drummond would receive an estimated ~$102,000, Philipsburg about $351,000, and the unincorporated county roughly $1.1 million (these are modeled projections, subject to turnout, actual MSRP values and exemptions).

Board action and public outreach: Commissioners accepted the resolution for placement on the ballot and asked staff to prepare a fact sheet and a public Q&A with town leaders. Ashley and volunteers from the county said they will host information sessions in Philipsburg and Drummond and prepare information for the county website and local newspapers. Commissioners noted that any promotional material would be limited to the county-authored fact sheet and Q&A (statutory limits on government advocacy for ballot issues were discussed).

Next steps: The resolution moves the question to the ballot. If voters approve it, the county will adopt the local-option rate and implement collection at vehicle registration under state rules. Commissioners asked staff to provide the public fact sheet and schedule community Q&As prior to the election.