Wasatch County leaders are debating the future of Trails, Arts and Parks tax funding.
The Wasatch County TAP board asked the County Council for clarification on how much leeway the county has to forgo the grant review process when using funds for the county’s priority projects.
Those projects include trail maintenance with the Wasatch County Parks and Recreation Department, which gets most of its funding through the county budget.
According to Wasatch County Manager Dustin Grabau, the county annually collects approximately $400,000 in TAP tax funding. Rather than retaining the usual 10% of the proceeds for a potential future project of a larger scale, the council identified that it would use about half for trail maintenance.
“The question I think from the TAP board was, should the county’s projects go through the same application process?” Grabau said in an interview on Tuesday.
TAP grants are typically awarded to individuals and organizations looking to improve trails, arts and parks in the Wasatch County area.
When voters approved the TAP tax in 2022, Wasatch County began abiding by Utah state code in regard to the tax. That statute is, according to Grabau, vague in terms of how TAP tax funding can be used.
“We intentionally adopted it very broad,” Grabau said, adding that the County Council wants to preserve flexibility.
The state requires the use and advisement of the TAP tax board, but the County Council holds discretion on how to distribute the funds. The code does not state that any of the funding may be used for grants, but according to Communications Director Joan Gould, that is how the council has chosen to administer TAP tax funds.
According to state code, the TAP tax board is responsible for advising the county on the best use of revenue collected from recreation, trails, arts and parks tax in accordance with state and local law. That’s done by annually providing the county legislative body with a priority list of proposed expenditures based on project tax revenue. The county legislative body may reject, amend, accept or adopt any of the proposals.
Proposed use of TAP funds for county priorities are included in the budget process.
State code also says that a county legislative body may retain up to 1.5% of proceeds from a tax. But Gould said the county does not opt in to that allowance.
Heber City and Midway collect TAP tax funding individually. There are also variations similar taxes across municipalities in Utah. Park City and Summit County, for instance, operate a recreation, arts and parks tax.
Wasatch County voters in 2022 approved TAP tax funding, a one-tenth of a percent local sales and use tax, or $0.01 for every $10, to enhance trails, arts and parks in the county. It took effect the following year, and the first grants were awarded in 2024.
In the first grant cycle that spring, more than $285,150 in grant funding was awarded to trails, arts and parks programs across Wasatch County.
Wasatch Wunder Disc Golf received nearly $54,500. Wasatch Trails Foundation received $35,000. The Charitable Acts Theatre received nearly $35,000. But the Wasatch County Parks and Recreation Department received the most amount of funding at $75,000 for a Veterans Park revamp.
In spring 2025, nearly $358,000 was awarded to grant cycle recipients. The Wasatch Trails Foundation received the most with a $91,140 grant. Then, the Red, White & Blue Festival received nearly $60,000. The Olympic Legacy Foundation received $20,000. Grants under $20,000 went to organizations like High Valley Arts, Midway Playhouse and more.
The most recent grant cycle this spring saw nearly $212,000 dispersed. Regulars such as the Charitable Acts Theatre and High Valley Arts received project funding. Deer Creek State Park received funding for Wallsburg trail maintenance.
The Wasatch County Parks and Recreation Department received $75,000 for wayfinding. The Wasatch County Library’s Storywalk also received $6,500.
Grabau said there are numerous examples across Utah of how to use TAP tax funding. With the current statute, it’s up to the council and the TAP tax board on how to use the funding in Wasatch County.
Alese Overly, the Wasatch County TAP tax board chair, said she and the board would like a better understanding of how those specific funds are being used. If the council is holding back more than the agreed upon amount of TAP funding, the board should be notified, Overly said.
“There has been some discussion with the board about, ‘Where is the line between what is a county priority project and what is a community grant project?’” Grabau said. “That’s maybe something worth discussing as well.”
Grabau said the crux of the matter comes to: What is the role of the TAP board and the County Council in terms of TAP grant applications, approval and disbursement of funds?
It’s a policy discussion that should be continued, he said. The County Council will meet with the TAP board again at the start of July.
“Reconciling the financials is one part of it, and then I think from here the council will continue just a dialog with the TAP board of where we go in terms of policy priorities going forward,” Grabau said.