Across Wasatch County — from the scenic trails of Heber Valley to the lively arts stages of Heber City and Midway — there’s a quiet movement happening. It’s not loud or flashy, but it’s powerful: it’s the work of the Trails, Arts, and Parks (TAP) Tax, a small tax on local sales that’s turning big ideas into community realities.
A Little Tax with a Big Heart
In November 2022, voters in Wasatch County chose to invest in the future of our valley, not by adding a heavy burden to our residents, but by approving a modest 1/10 of 1% local sales and use tax dedicated to enhancing trails, arts, and parks. That’s just one penny for every ten dollars spent, and it officially went into effect in 2023.
This simple decision has already sparked creativity, strengthened community connections, and helped translate long-held dreams into physical places and experiences for everyone to enjoy.
Where It Comes From and Where It Goes
Visitors from near and far are part of what makes the TAP Tax work so beautifully. When someone comes to enjoy our mountains, dine in our restaurants, or shop in our local stores, a tiny portion of that spending goes directly into the life of our community through the TAP Tax. In this way, visitors help us build a more vibrant place — supporting projects that benefit both residents and guests, the next time they visit. While the tax is local, its impact is shared.
So How Exactly Does it Work?
- Collected Locally, Spent Locally. Revenue from the TAP Tax stays right here, split across Wasatch County, Heber City, and Midway, for projects that enhance trails, parks, arts programs, outdoor recreation, and cultural experiences.
- Advisory Boards. Advisory committees in each jurisdiction review applications and recommend projects to city councils or the county council.
- Project Grants. Funds are awarded through a competitive grant process twice a year in spring and fall, allowing nonprofits, individuals, and community groups to bring proposals forward.
It’s a thoughtful, community-driven approach: a way to hear ideas from residents and help turn them into real-world improvements.
Projects That Are Already Making a Difference
Thanks to the TAP Tax, the valley is seeing creative and important investments come to life.
In 2024, the Wasatch County TAP Tax Advisory Board recommended funding for 13 diverse projects that span music and performance, outdoor recreation, trail improvements, and community gathering spaces. These included:
- Music and concert series like Homegrown Concert Series and various performance projects that bring live music to the library and community gatherings.
- Singletrack trail maintenance and new mountain bike trails developed by the Wasatch Trails Foundation. Check out the new asphalt “all-wheels’” pump track, nearing completion at South Fields Park, a community project by Wasatch County, Wasatch Trails Foundation, and The Wasatch Community Foundation. And don’t forget the new BO-WOW trail, connecting Park City to the Heber Valley through a single-track trail.
- A new disc golf course at Wasatch Mountain State Park and other outdoor-focused facilities.
- Veterans Park improvements and skate park enhancements, making public spaces more welcoming and fun for all ages.
- Support for theatrical arts like Timpanogos Valley Theater and Charitable Acts Theatre, enriching the valley’s cultural life.
In Heber City, TAP Tax grants have already made an impact on local arts organizations — like the Utah Wildlife Federation, Heber Valley Children’s Choir, and Art Around the Square festival — boosting cultural vibrancy and opportunities for connection.
Who Can Apply and When
One of the best parts about the TAP Tax is how open and inclusive the process is:
- Nonprofits and foundations with community-focused goals.
- Local organizations with ideas that enhance trails, parks, or arts.
- Individuals and project leaders with community-oriented proposals (for many categories).
- In Heber City specifically, TAP Arts grants are available for projects led by residents, nonprofits, and city staff focused on music, visual arts, performance, and cultural programs.
Each jurisdiction has its own deadlines and details.
A Little Tax, a Big Return
Though the TAP Tax is a small 0.1% levy, its impact is anything but small. It’s a community investment that brings people together, from hikers discovering new trails to families enjoying music under the stars, from artists creating new work to volunteers building our parks.
It’s a reminder that when we work together, residents, visitors, and local leaders, we can build things that matter: places that bring joy, strengthen bonds, and elevate everyday life in Wasatch County. And if there’s only one thing we can all agree on, it’s that we all love to spend time celebrating the arts, hiking/biking our trails, and gathering at our parks.
Whether you’re dreaming up a new cultural event, a trail connection, or a community art installation, the TAP Tax is here to help spark that idea and support it into reality. So dream big and let’s keep building a stronger, more vibrant Wasatch County, together.