Get Full Government Meeting Transcripts, Videos, & Alerts Forever!
Get email alerts on the Tax Exemption topic
No spam. Unsubscribe anytime.
Board of Equalization exempts two National Ability Center parcels used for programming, denies vacant lot
Summary
The Grand County Board of Equalization voted to grant a property‑tax exemption to two parcels the National Ability Center uses for operations in Moab and to deny a third, undeveloped parcel. The board approved findings supporting charitable use under state statute; the chair had recused herself before the vote.
The Grand County Board of Equalization voted on June 2 to grant a property‑tax exemption to two parcels the National Ability Center (NAC) currently uses in Moab and to deny exemption for a vacant lot the nonprofit owns.
Willie Ford, CEO of the National Ability Center, told the board the organization is "putting plans in place to build facilities and programming in Moab for the community and for others with disabilities" and described the guide house and boathouse as facilities used to deliver subsidized programming. County counsel provided draft findings that, if adopted, would support an exemption under the charitable‑use exception of state law.
The board discussed which parcels were in active nonprofit use — a demolished Elks Club lot currently vacant, a house used as guide housing and training, and a garage/boathouse used for rafting operations — and whether guide housing counts as a charitable use. Counsel noted the statutory test centers on whether the property’s use provides a "gift of the community" and on documented evidence of programming and subsidy. Applicants said guide housing is provided without charge to seasonal guides so the outfitter can operate programs for people with disabilities and that the nonprofit subsidizes a large share of program costs.
Commissioner Brian Martinez moved to approve a partial exemption that covered the two parcels in active use (the guide house and boathouse) and to deny exemption for the vacant lot; the substitute motion to limit relief to only the garage/storage parcel failed. The original motion passed with six votes in favor and one abstention. Chair Commissioner McCandless had recused herself from the BOE proceeding and did not vote.
The BOE adopted findings of fact and directed the county attorney’s office to finalize the written findings, conclusions and decision for the record. Counsel and staff reminded the applicant that annual filings with the assessor are required and that if the nonprofit builds or changes use on the denied parcel, it must reapply and provide updated documentation.
The board’s action allows NAC to keep the two operational parcels exempt for the current assessment cycle while the vacant lot remains taxable unless and until the applicant returns with evidence of qualifying use.
