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Board of Equalization grants limited tax exemption to National Ability Center, denies vacant lot
Summary
The Board of Equalization approved a partial property tax exemption for two National Ability Center parcels that currently house program operations, and denied an exemption for a vacant parcel intended for future construction; the decision adopts findings under Utah Code 59‑2‑1101 and requires NAC to file annual compliance notices with the assessor.
The Board of Equalization voted June 2 to grant a partial property tax exemption to the National Ability Center (NAC) for two parcels currently used for programming and operations in Moab, while denying exemption for a third parcel that is now a vacant lot.
NAC CEO Willie Ford told the board the nonprofit is planning facilities and programming in Moab and described the three parcels as: a demolished former Elks Club lot (vacant), a house used as a guide/crew house, and a garage used to store boats for the nonprofit’s rafting operations. Mike Schultz, NAC’s chief operating officer, said the organization subsidizes most program costs and provides housing to seasonal guides at no charge. “We scholarship almost $7 million worth of programming,” Schultz said, explaining that many participants cannot pay full price for services.
County Attorney Steven Stocks told the BOE staff had prepared three motion templates (full approval, partial approval, denial) and draft findings of fact evaluating whether NAC’s current uses fit the charitable‑use exception in Utah Code (discussed in the meeting as 59‑2‑1101). Stocks said housing is a legally nuanced area and described how findings should explain the basis for approval or denial.
Commissioners questioned which parcel numbers matched each building and whether guide housing qualifies as a charitable gift to the community. NAC responded that housing is provided so the nonprofit can operate its high‑training, specialized rafting programs and that training and classroom instruction take place in the guide house.
After discussion, Commissioner Brian Martinez moved to grant the exemption for the two parcels in active use (the boathouse/garage and the guide house), deny the exemption for the vacant lot, and authorize the chair to sign findings of fact and conclusions of law to be finalized by the county attorney’s office. A substitute motion to approve only the garage and deny the others failed; the original motion passed with six in favor and one recusal. The adopted motion directs staff to incorporate parcel identifiers in the findings and requires NAC to file annual notices with the assessor confirming continued qualifying use.
The board’s decision applies only to the parcels described in the motion; any change in use or new construction on the vacant lot will require NAC to return to the assessor and, if necessary, to the BOE for reconsideration of tax status.
The BOE adjourned and the full commission convened for its regular meeting.
