A Sales Tax for Estes Valley Fire

Issue 6D gives Estes Valley Fire Protection District a sales tax of up to 0.5% (50 cents on each $100), starting January 1, 2027, with no end date. It applies to every transaction in the district that the state taxes, except groceries and other exempt items. The question puts the increase at $3,500,000 in the first full fiscal year, which the county's notice lists as an estimate, and whatever the tax raises each year after that.

Larimer County's Notice of Election estimates the district's 2027 fiscal year spending at $5,538,590 without the tax.

Larimer County Ballot Issue 1A, a separate 0.3% countywide sales and use tax, appears on the same ballot. The two questions pass or fail separately, and if both pass, both taxes apply to taxable purchases in the district.

The money may go to any lawful purpose. The question lists three uses without limiting spending to them: wildland firefighting equipment and training; maintaining, replacing or upgrading fire apparatus, vehicles, communications and safety gear; and training and support for volunteer firefighters. A yes vote also lets the district collect, retain and spend all revenue from the tax and its investment earnings, outside any revenue limit in law, including the Taxpayer's Bill of Rights (TABOR).

The Town of Estes Park sends the district part of its sales tax revenue. At the board's February 23 meeting, the interim fire chief put the town's contribution at $1.288 million. He reported that preliminary analysis from the year before indicated a .25% tax would replace it and that other needs could add another .25%. He named at least $500,000 a year for a capital replacement fund for apparatus, and a renovation of Station 1.

The chief called his top objective a new sales tax that makes the district's tax revenue fully independent of the town. The minutes record his understanding that the town could then use the money it contributes for its new public safety facility. He added that opportunities to increase tax funding do not come often, so the district should weigh its other needs for the foreseeable future.

After a survey of 376 residents, the board directed staff on June 29 to prepare a 0.5% sales tax question and adopted Resolution 2026-07 calling the election on July 27. The summary of favorable comments in the notice says the district cannot fund a capital reserve to replace trucks and apparatus today and that the town's sales tax support is not sustainable. It says all of the district's firefighters are volunteers and that research shows visitors to the Estes Valley pay over 80% of the sales tax collected. No one filed a comment against the measure by the deadline.