As part of its 2026 budget deliberations, the Grand County Commission chose not to move forward — at least for now — with a proposed sales tax that could fund a new public safety building.
Under Utah law, counties may adopt a local option sales and use tax known as the fixed guideway tax, authorized under Utah Code § 59-12-2216. The tax can be set at up to 0.3% and must be approved by the county legislative body, and in some cases voters.
While originally designed to fund transportation infrastructure such as public transit systems, highways, and fixed-guideway projects, the statute allows counties of certain classifications — including Grand County — to fund public safety projects.
Such a sales tax appeared on the commission’s Dec. 16 agenda to support the creation of a new public safety building but failed to pass, with the majority of commissioners wanting any new tax to have resident’s approval and a clear plan of work.
However, Commissioners Jacques Hadler and Mary McGann noted that the authorization to create such a tax could be changed or repealed by the Legislature in the future, raising concerns that delaying action might mean losing access to this funding tool altogether.
“I know it’s an unpopular thing to do,” said McGann, “and it’s probably more unpopular for Bill [Winfield] and Mike [McCurdy]because they’re facing re-election but at the same time you were elected to do what was right for the community.”
“My position on taxes has nothing to do with my upcoming election,” said Winfield. “My position is that we need to be careful about how we spend our tax dollars.”
Winfield said he preferred to look into combining the Grand County Sheriff’s Office with the Moab Police Department.
Grand County Sheriff Jamison Wiggins noted that conditions in existing facilities have already contributed to legal risk, saying that building deficiencies have played a role in at least one lawsuit against the county.
From his perspective, postponing a funding decision doesn’t make the problem go away.
“My liabilities are still in place whether you vote for this or not,” said Wiggins, who urged commissioners to tour the building. “I would encourage you to come see what I’m up against, what I was dealt.”
A motion to approve the tax failed; a motion to create a subcommittee to come up with a plan for a public safety building in 2026 passed.
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