Military Recreation Facility (MRF) Project Area

What is a Pre-Co Fee?
If your property is in MIDA’s Military Recreation Facility Project Area in Wasatch County, you would have had a notice recorded against the property stating that it is subject to a MIDA pre-certificate of occupancy fee (“pre–co fee.”) This is not an additional property tax, but a fee on a portion of the property’s assessed taxable value not subject to property tax. It is owed to MIDA and paid as part of the Wasatch County property tax bill.

What is it used for?
Within the Project Area, Wasatch County has partnered with MIDA to facilitate the construction of public infrastructure for both community residents and military guests. Pre–co fees are combined with the other tax revenues generated within the MIDA project area to pay for project area improvements, including roads, sewer systems, mountain infrastructure, public trails, and other four-season recreation assets. The Jordanelle Parkway is an example of how the tax-sharing partnership between MIDA and Wasatch County has produced a critical piece of public infrastructure that benefits all of Wasatch County. 

Pre–co fees are due along with property taxes in November. When a property is sold, the current outstanding property tax and pre–co fee should be included on the settlement statement and paid in full upon closing. 

The year after a property receives its certificate of occupancy, the pre–co fee is no longer assessed and property tax will be calculated on the full taxable value of the property.

Are short term rentals (e.g., Airbnb, VRBO) allowed in the MRF project area?
In some cases, yes. The short term rental must be eligible under MIDA’s permitted use restrictions and permitted by the HOA.

If a short term rental is allowed, what do I need to do to start?
Read the most recent executive order (PDF Link) for information on how to start.

Is there a minimum number of nights that the unit must be rented?
Yes. The rental must be rented more than 3 days and less than 30 days per month to a single entity or person.

Can a property manager apply for the Short Term Rental Business License on the property owner’s behalf?
Yes; however, the Short Term Rental Business application will require a signed affidavit from the owner of the property.

If the application is approved, how long is it valid?
If your Short Term Rental Business Licenses is approved, it will remain active for 1 year from the issue date while in good standing. The business manager on record will receive a notice 60 days before the license expires with instructions to renew.

Where can I find more information?
You can read the application submission guide or contact the Wasatch County Clerk/Auditor’s office at (435) 654-0834 or clerkauditor@wasatch.utah.gov.  You can also read Wasatch County’s code for short term rentals, Chapter 11.08, at this link.

Disclaimer: The information provided about short term rentals is based on current guidelines and procedures from Wasatch County. Please note that county rules and procedures are subject to change at any time, and while we strive to keep this information accurate and up-to-date, we cannot guarantee its completeness or accuracy. Users are encouraged to verify the latest details directly with Wasatch County to ensure they have the most current and accurate information.

Where can I find the standards and guidelines for the MRF project area?
Visit this link for a copy of the latest standards and guidelines.

How do I obtain a permit, such as a land use, grading, or infrastructure permit, within the MRF project area?
If your project falls within the MIDA land use control area and need to begin the process to obtain a land use, grading, or infrastructure permit, please contact Hilary Venable at hvenable@midaut.org for instructions and onboarding.

Are there available affordable housing options in the MRF project area?
Yes. To apply for an affordable housing unit, email operations@piochevillageparkcity.com.