Editor’s Note (Oct. 9, 2025): This article was updated to include additional context about community perspectives and concerns regarding the proposed 1% Specific Purpose Excise Tax (SPET). The updates aim to provide a more balanced overview of both supportive and opposing viewpoints.
Topic: City of Evanston’s share — new Aquatic Center and conversion of current pool space to a gymnastics center — within Uinta County’s proposed Temporary 1% Specific Purpose Excise Tax (SPET).
Status: On the November 4, 2025 Special Election ballot in Uinta County. Absentee voting runs Oct. 7–Nov. 3.
TL;DR
Voters countywide will decide whether to add a temporary 1% specific purpose sales tax to fund a list of one-time projects. Evanston’s portion would fund a new public Aquatic Center plus conversion of the existing indoor pool into a gymnastics center. The tax would take the combined sales tax in Uinta County from 5% to 6% while collections occur, then end when the listed projects are paid off. Groceries and prescription medications remain sales-tax exempt under state law. Supporters point to replacing an aging pool and expanding recreation access; opponents cite higher household costs and question whether all residents would benefit equally.
What You Need to Know
What’s on the ballot: A countywide, temporary 1% Specific Purpose Excise Tax (SPET) to fund enumerated capital projects. Evanston’s project list includes: $28,818,896 for a new Aquatic Center (competition and recreation pools, family changing areas, multipurpose space) and conversion of the current pool area at the Rec Center into a gymnastics center.
Voter perspectives: Some residents support the proposal as an investment in public recreation and community health; others oppose it due to the added tax burden and questions about equitable access.
How SPET works: Wyoming law allows counties (with municipal resolutions) to seek voter approval for a specific‑purpose sales tax. Revenues are restricted to the ballot‑listed projects and cannot fund routine operations. The tax sunsets when the specified dollar amounts are collected.
Rate change timing: If approved, the new rate typically begins on the first day of a calendar quarter after the Department of Revenue’s required notice to vendors. (County officials have referenced an April 1 start as an example if notice timelines fit.)
What’s taxed/not taxed: Most retail sales and many services (e.g., dining out, clothing, vehicles, many admissions) are taxed. Motor fuels are taxed under a separate fuel tax, not the sales tax. Groceries (nonprepared food) and prescription drugs are exempt from sales tax under state statute. Some utility charges may be taxable; certain industrial uses can qualify for exemptions under state law.
Cost example: For a $100 taxable purchase, an extra $1.00 (1%) would be added while the SPET is in effect.
Aquatic Center concept (subject to full design if approved):
Separate competition pool (deep end ~13.5 ft) and recreation pool with zero‑depth/”beach” entry for ADA accessibility.
Program flexibility to host meets while maintaining public recreation (modeled in part on Pinedale’s facility).
Spectator seating sized to support multi‑team regional events.
Potential amenities (e.g., slide, play features) identified as fundraising‑eligible add‑ons if core construction costs rise.
Current Rec Center pool conversion:
Reuse of current pool area as a gymnastics center, freeing an additional gym for basketball, volleyball, soccer, and other programs.
Funding beyond SPET:
The Evanston Recreation Foundation and Evanston Aquatics Community PAC are pursuing private donations and grants. Reported pledges include a multi‑year matching commitment and other local contributions (contingent on SPET passage). Fundraising and grants would help with features/programming; no grant covers a full new‑build pool at this scale.
Why Now? (Pool Condition & Lifespan)
The existing pool (opened 1984) has exceeded its typical design lifespan (often ~20 years for facilities of that era).
Noted issues include: corrosion risks from chemical storage near pumps/electrical, inadequate ventilation, HVAC and insulation limitations in a cold‑weather climate, and settling that undermines water circulation/overflow balance. Staff report ongoing maintenance costs and constraints.
A 2023‑2024 feasibility study led the City to compare major renovation vs. a new facility. The conclusion discussed publicly: “The current pool has reached the end of its useful life.”
Q&A Highlights from the Town Hall with Parks & Rec Director Kim Larson
Note: Answers below are summarized from the public meeting; some items defer to the County Treasurer and formal Department of Revenue procedures.
Property taxes?No. This proposal is a sales tax, not a property tax.
Timeline if passed? County Treasurer and WY DOR would coordinate rate change notices; collections start a calendar‑quarter date after notice (example cited: April 1). Design & development could take about 1 year after passage; earliest groundbreaking discussed was spring 2027, weather permitting.
How collections stop: Each sponsor’s project amount is paid off, then distributions to that project cease. The countywide 1% remains in effect until all ballot projects are fully funded, then the tax ends.
Ballot structure: Local leaders opted for an “all‑for‑one” county package rather than separate up/down votes per project.
Old vs. new pool amenities: Likely steam room remains in current building; hot tub to the new facility.
Scaled‑back option? Considered (combined lap/recreation pool) but would reduce multi‑use capacity and create temperature conflicts (competition vs. recreation).
Events & revenue: Post‑opening meet revenue would help with operations/maintenance — not construction debt (which SPET/donations address). Regional meets and Wasatch Front demand could bring visitors/hotel nights, supporting local businesses.
Staffing: ~15 lifeguards typically employed (likely to grow with a larger facility).
Access & programs:Water polo considered; USA Swimming teams currently lack a venue with blocks/spectator seating, limiting event hosting.
Land: The site next to the Rec Center is city‑owned and zoned low‑density residential today; city indicated it could be re‑zoned to recreation and gifted for the project.
How the Specific Purpose Tax Works (Plain Language)
Local‑option, voter‑approved. County and at least 50% of the municipalities adopt resolutions to place SPET on the ballot. Voters approve or reject.
Project‑limited. Every dollar collected is legally restricted to the specific projects and amounts listed on the ballot/resolutions.
Temporary. The tax automatically ends when all listed amounts are met.
Collections & distribution. Vendors collect the tax at checkout and remit to the state; funds are then distributed to the sponsoring entities per statute and local agreements.
Rate change mechanics. The state provides notice to vendors and implements any rate change on the first day of a calendar quarter.
Quick Cost Guide
Rule of thumb:Subtotal × 0.01 = added SPET amount.
Groceries (nonprepared food) and prescription meds → $0 (exempt from sales tax).
Gasoline/diesel → $0 SPET (motor fuels are taxed under a separate fuel tax).
Note: Some utility and service categories are taxable; specialized industrial/manufacturing uses may have exemptions. When in doubt, check with the vendor or Wyoming DOR.
Community Perspectives & Considerations
Public input on the SPET proposal has included both support and opposition. Supporters often emphasize replacing an aging pool, expanding recreation options, and drawing regional events that may boost local business. Opponents have raised concerns about:
Increased sales tax burden on all taxable purchases, which can affect households on fixed or limited incomes.
The regressive nature of sales taxes — higher proportional impact on lower-income residents.
Whether all residents would directly benefit, as some activities (like swimming or gymnastics) require memberships or user fees.
The overall cumulative impact of a 1% increase alongside other local and state taxes.
The use of campaign funds and advertising to promote the measure.
Voters can find full ballot language, project lists, and financial details through the Uinta County Clerk’s Office and official election notices.
This is a neutral information post compiled from public sources and the Parks & Rec town hall. For legal/tax specifics, consult the Uinta County Clerk/Treasurer and Wyoming Department of Revenue. Dates and details are verified as of publication but may change.
🎥 Watch the full Parks & Rec Town Hall recording (YouTube)
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