What is a PID (Public Infrastructure District)?

A PID is an independent unit of local government defined by a contiguous area designated by a city or county upon petition of the majority of the landowners within which public infrastructure will be constructed and paid for in part or in full by an additional property tax levy or assessments to the property owners within the designated area.

Public Infrastructure Districts have been allowed in Utah since the passing of the Utah Public Infrastructure Act (Title 17D Chapter 4)

What is the purpose of the ROAM PID?

At creation of the ROAM PIDs there were no governmental entities, including the County, located in the immediate vicinity of the Districts that considered it desirable, feasible or practical to undertake the planning, design, acquisition, construction installation, relocation, redevelopment, and financing of the Public Improvements needed for the Project. Formation of the Districts was therefore necessary in order for the Public Improvements required for the Project to be provided in the most economic manner possible. Without the PIDs, the Project likely could only have been completed at even greater cost to the ultimate property owners.

The ROAM PIDs are intended to provide public improvements for the use and benefit of all anticipated inhabitants and taxpayers of the district. The sole purpose of the ROAM districts will be to finance the construction of these public improvements. The Districts are not being created to provide any ongoing operations and maintenance services.

What powers or authority does a PID have?

Prior to the creation of the PID the creating entity (Morgan County), and applicant negotiated a governing document which spell out the powers and limitation of the ROAM PIDs. (Link to ROAM Governing Document)

The ROAM PID Governing Document:

• Defines the boundaries of the PID. (Link to Plat Maps)

• Defines standards

• Defines limits on debt

• Defines how debt will be repaid

• Defines acceptable mill rates (tax rates)

• Defines PID management and the structure or the board of trustees

• Defines dissolution of the PID
  

What is the impact of the PID to property owners?

Facilitates a community of higher standard than what would have been provided otherwise, which will help increase and preserve the valuation of residential properties.

Requires a higher annual tax obligation

• The PID assesses an additional tax to all property owners within the PID until all bond obligations have been paid. This additional tax shows as a separate line item on a property owner’s annual property tax assessment. Each property owner’s only obligation is to pay the full amount of their respective tax bill to the county each year.  The county treasurer then disburses the appropriate revenue to each public entity that has levied a tax, including the PID.  The PID applies all of its tax revenue to repayment of the bonds that financed the public infrastructure benefiting the properties within the PID (except for a small amount to cover the expenses of administering the PID). The PID will assess an additional tax to all property owners within the PID until all bond obligations have been paid. This additional tax will be paid to the county with the regular annual tax obligation paid to the county.

How will the PID impact my annual tax bill?

As demonstrated below every tax bill will detail the various taxing entities and the tax rate for that entity, the PID will show up on your tax bill just like any other entity or district with the ability to tax a property.

• Roam PID 1 (Residential) tax rate is 6 Mills (0.006000)

  • 2023 Tax Rate without PID: 0.010053

  • ROAM PID 1 (Residential): 0.006000

  • Final 2023 Tax Rate: 0.016053

• ROAM PID (Commercial) tax rate is 4 Mills (0.004000)

  • 2023 Tax Rate without PID: 0.010053

  • ROAM PID 2 (Commercial): 0.004000

  • Final 2023 Tax Rate: 0.014053

• 2023 Morgan County Tax Rates

  • County General Fund: 0.001540

  • Capital Improvements: 0.000057

  • County Assessing & Collecting: 0.000267

  • Multicounty Assessing & Collecting: 0.000015

  • County Library: 0.000120

  • School District: 0.005780

  • School Basic State Levy: 0.001406

  • Charter School Levy: 0.000015

  • Weber Basin Water: 0.000200

  • Health Service: 0.000087

  • Mtn Green Fire: 0.000455

  • Mtn Green Sewer: 0.000092

  • Food and Disaster: 0.000011

  • Tax Rate without PID: 0.010053

Will the amount owed annually change?

Yes, this functions as a property tax and the annual amount due is based on a property value, as that value changes year to year so will be the annual amount due to the PID.

Can the bonds be paid off early?

There are limited situations that will allow for the bond to be paid off early, the most likely of which is the refinancing of the bonds.

Individual properties cannot remove their tax obligation to the PID, the only way to remove the PID is to pay all outstanding obligations, at which time the PID will be dissolved (currently scheduled to occur in 2051).