According to the 2000 Census, more than 31 percent of the county's 105,000 residents are 18 years old or younger. Another 17 percent of the county's population is over 65 years old, compared to only 9 percent over 65 in the rest of the state.

What that means, according to state regional economist Lecia Parks-Langston, is that Washington County has a smaller-than-average number of people working to support those who don't work.

James said he and his wife definitely feel the tax bite on their fixed income.

"Utah isn't retiree-friendly when it comes to taxes," said James, who recently complained about the district's property tax structure at a school board meeting. "Sixty to 65 percent of our property taxes go to the schools. I represent a lot of people around here who don't show up to meetings but think retirees should get a break."

The school district collects $367.13 in property taxes on a $100,000 primary residence, and $667.50 on a secondary home or business valued at $100,000, said Cal Robison, Washington County clerk.

"The district's tax rate is a little below the state average, and our county general fund is one of the lowest in the state," Robison said. The school district is hoping residents will approve another revenue bond up for a vote in the November election.

Any increase in property taxes will hurt those who have to watch what they spend, said James.

"If you have a retirement population that you want to see increase in the future, you ought to make the area's property tax friendly to retirees," he said. "Once you get to a certain property tax level, people will start to rebel."

The couple moved first from northern California to Draper and then chose sunny St. George because of its warmer weather, he said.

"There are a lot of states that give retirees a break on either state income taxes or local property taxes," James said. "Utah doesn't do either, and we'd like a break. A retirement community like Washington County ought to be retiree-friendly. It'll be a benefit in the long run."

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E-mail: nperkins@desnews.com