Raises Broomfield's lodging tax rate by 4.4 percentage points, to 6 percent, from January 1, 2027, up to $3,300,000 in 2027, for the city's Housing Authority, with the revenue kept outside TABOR's limits.
City and County of Broomfield
Kim's Recommendation
NO
Vote No on Broomfield Ballot Question No. 1A
Resolution No. 2026-105 says the revenue from the 6% lodging tax, which counts the 1.6% voters approved in 1997 for gateway corridors and roadway landscaping, will go to the Broomfield Housing Alliance. A yes vote raises the rate and moves the tax voters dedicated to gateway corridors in 1997 to housing.
The money then goes to a housing authority whose five-member board the city council appoints. The question lets that revenue and its earnings be kept and spent without limitation or condition, outside TABOR's limits, with no end date, and city staff say the Alliance can leverage the stream through bonding. I oppose a tax with no end date that sits outside TABOR's limits and is spent by a board no Broomfield voter elects.
I recommend a no vote on Broomfield Ballot Question No. 1A.
Kim Monson
Host, The Kim Monson Show · President, Colorado Union of Taxpayers · Colorado Voter's Guide 2026
Certified ballot question
(Increasing Lodging Tax)
SHALL THE CITY AND COUNTY OF BROOMFIELD LODGING TAXES BE INCREASED UP TO $3,300,000.00 ANNUALLY IN 2027, THE FIRST FULL FISCAL YEAR OF COLLECTION, AND BY WHATEVER AMOUNT IS RAISED ANNUALLY THEREAFTER, BY INCREASING THE LODGING TAX RATE BY FOUR POINT FOUR PERCENT (4.4%) FOR A TOTAL RATE OF SIX PERCENT (6%) ON THE RENTAL FEE, PRICE, OR OTHER CONSIDERATION PAID OR CHARGED FOR THE SHORT-TERM RENTAL (LESS THAN 30 CONSECUTIVE DAYS) OF ANY ROOM, ACCOMMODATION, OR SPACE IN ANY HOTEL, INN, BED AND BREAKFAST RESIDENCE, OR ANY OTHER PLACE THAT PROVIDES SLEEPING ROOMS, SLEEPING FACILITIES, OR ACCOMMODATIONS FOR CONSIDERATION LOCATED WITHIN THE CITY AND COUNTY OF BROOMFIELD, COMMENCING ON JANUARY 1, 2027, WITH THE REVENUES OF SUCH LODGING TAX TO BE DEDICATED FOR USE BY THE HOUSING AUTHORITY OF THE CITY AND COUNTY OF BROOMFIELD TO PRESERVE AND EXPAND HOUSING OPPORTUNITIES IN BROOMFIELD, THE HOUSING AUTHORITY BEING GOVERNED BY A BOARD APPOINTED BY THE CITY COUNCIL AND REQUIRED TO PROVIDE ANNUAL EXPENDITURES REPORTS TO THE CITY COUNCIL, AND SHALL ALL REVENUES FROM SUCH TAXES AND ANY EARNINGS THEREON BE COLLECTED, RETAINED, AND SPENT AS A VOTER-APPROVED REVENUE CHANGE WITHOUT LIMITATION OR CONDITION, AND NOTWITHSTANDING ANY REVENUE OR EXPENDITURE LIMITATIONS CONTAINED IN ARTICLE X SECTION 20 OF THE COLORADO CONSTITUTION OR ANY OTHER LAW?
A yes vote means
Broomfield's lodging tax rate would rise to 6 percent from January 1, 2027, with the revenue dedicated to the Housing Authority and kept outside TABOR's limits.
A no vote means
The lodging tax rate would stay as it is.
A Higher Rate on Short Stays01
Question 1A raises Broomfield's lodging tax from 1.6%, a rate voters approved in November 1997 for gateway corridors or major roadway landscaping, to 6% starting January 1, 2027. The tax applies to rentals of less than 30 consecutive days in any hotel, inn, bed and breakfast residence or other place in the City and County of Broomfield that provides sleeping accommodations. As an example, at 4.4%, a $100 room charge adds $4.40.
The question sets no end date. It puts the increase at up to $3,300,000 in 2027, the first full fiscal year of collection, and whatever amount the tax raises each year after that. A staff memo from City and County Manager Jennifer Hoffman estimates approximately $2.4 million in additional annual revenue, bringing total lodging tax collections from roughly $900,000 to $3.3 million per year. The memo says the tax "would be paid predominantly by visitors, not residents."
Added lodging tax
The added 4.4% tax equals $44 for every $1,000 of taxable lodging charges.
Example for $1,000 in taxable lodging charges
$1,000 × 0.044 = $44
This is the added tax from the measure, rounded to the nearest cent, not the total tax. Actual rounding at the register may differ.
Estimated added tax
Enter a value of zero or more, with no more than two decimal places.
Broomfield County ballot, Broomfield Ballot Question No. 1A
Where the Revenue Goes02
The ballot dedicates the revenue from the whole 6% tax to the Housing Authority of the City and County of Broomfield, known as the Broomfield Housing Alliance, to preserve and expand housing opportunities in Broomfield. Broomfield City Council referred the question on August 11, 2026, approving Resolution No. 2026-105 by a 10-0 vote. The resolution describes raising the tax from 1.6% to 6% "with all future revenues to be dedicated for use by the Housing Authority". The resolution says the Alliance may use the money for any lawful expense, including operational and administrative expenses, to preserve and expand housing opportunities.
The council created the Alliance in October 2021 as an independent housing authority with a five-member board the council appoints. The resolution says the Alliance will continue to report its expenditures to the council each year. The staff memo says the city provides approximately $500,000 a year from the General Fund for the Alliance's operations. It says the Alliance can leverage the revenue through bonding, tax credits and grants, and that the Alliance's modeling puts the return at about $7 of housing investment for every $1.
Revenue Outside the TABOR Limit03
A yes vote lets Broomfield collect, keep and spend all revenue from the tax, and any earnings on it, without limitation or condition and outside the revenue and spending limits of the Taxpayer's Bill of Rights (TABOR), Article X, Section 20 of the Colorado Constitution, or any other law.
The Broomfield City Council's August 11, 2026 meeting packet contains the staff memo and Resolution No. 2026-105, which refers to the November 3, 2026 ballot a question raising the lodging tax from 1.6% to 6% with revenue dedicated to the Broomfield Housing Alliance.
