Highway User Tax Fund (HUTF)
HUTF funds come from gas taxes. This is the primary source of funding, making up 50% of the Road & Bridge budget. This tax base has not increased since 1993.
Gunnison County is exploring a countywide small sales tax increase—excluding groceries and utilities—to create a dedicated, reliable funding source for roads and bridges. By law, county governments cannot use property taxes to fund road and bridge maintenance, leaving Gunnison County largely dependent on limited and outdated revenue sources.
The proposed sales tax would be dedicated solely to roadway maintenance and surface transportation improvements. This funding would allow the County to properly maintain existing roads, improve safety and driving comfort, address long-deferred maintenance, develop needed infrastructure, and responsibly plan for future roadways.
A dedicated funding source would also provide greater flexibility within the Road & Bridge budget, strengthening the County’s ability to compete for large state and federal grants—helping leverage local dollars into major infrastructure investments that benefit the entire community.
Gunnison County is home to a diverse network of roads and bridges that allow the public to access the vast opportunities the County provides. This road network includes about 418 miles of pavement, gravel, and dirt County roads and hundreds of miles of other public roads. Currently, only 30 percent of the County roads are paved; the remaining 70 percent of roads in the network are gravel or dirt. Gunnison County Road and Bridge is responsible for maintenance of roads within the County jurisdiction, along with road improvements to existing roads and new surface transportation infrastructure. Throughout the transportation network, the County is also responsible for 48 bridges and major culverts along County owned roads. The primary source of funding for Road and Bridge has been the Highway User Tax Fund (HUTF), a source of money accumulated by gas taxes; this tax base has not increased since 1993.
Since the late 1990’s, Gunnison County Road and Bridge department has had a constrained budget, while costs of materials and labor have continued to increase. Safety regulations and requirements for surface transportation are also ever changing, resulting in additional expenses meeting both state and federal requirements. With funding sources remaining stagnant, the department has had to adjust the maintenance of the roads from the “best” treatment, to the one that can be afforded on the constrained budget. The current state of Gunnison County roads reflects the hard choices that the department has had to make over the last 25+ years, where ride comfort and improvements have taken a backseat to simply keeping the roads open and maintaining safety. These hard choices have resulted in over 38 million dollars in deferred maintenance to the County road network, which does not account for year-over-year inflation.
Gunnison County recently completed a thorough pavement conditions assessment of paved and gravel roads within the jurisdiction to gain an understanding of existing conditions and future surface transportation needs. This assessment also helped the County to identify budgetary needs to catch up on deferred maintenance and to continue to maintain and improve roads within Gunnison County, projecting out to the year 2045.
With $38 million in deferred maintenance costs, it is estimated that Gunnison County will need to budget and additional $1.9 million each year to meet the demands and provide high quality roads and maintenance services to the community.

Gunnison County has used funds from the HUTF, Federal Payments in Lieu of Taxes, Severance Taxes on nonrenewable natural resources that are removed from the earth, Specific Ownership taxes on vehicle registrations, and the newer, state FASTER tax that increased registration taxes. While these other sources of funds have kept the department operational, they are not adequate to offset costs and are widely variable thus resulting in their inability to plan projects in the future.
Over the past 25 years, Gunnison County has only been able to deliver larger projects through federal or state grants; however, many grants require matching funds. For example, a major infrastructure project totaling $15 million would require $3 million in matching funds, and this is currently not feasible within the current budget.
HUTF funds come from gas taxes. This is the primary source of funding, making up 50% of the Road & Bridge budget. This tax base has not increased since 1993.
PILT funds are federal payments to local governments that help offset losses in property taxes due to nontaxable federal lands within their boundaries. Typically, PILT funds make up 25 percent of the Road & Bridge Budget, however this funding source is not always guaranteed.
Severance Tax is a tax on nonrenewable natural resources that are removed from the earth, and these funds typically account for 12.5 percent of the Road & Bridge Budget.
Specific Ownership & FASTER funds are fees and taxes on vehicle registration, and they are specifically designated by the State of Colorado for roadway safety, repair, and transit. These funds typically make up 12.5 percent of the Road & Bridge Budget.
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