Frederick Sales and Use Tax Increase for Transportation
New tax or feeOne percentage point for transportation
Adds one percentage point to Frederick’s sales and use tax from January 1, 2027, for streets and transportation, with no expiration date.
Town of Frederick
Kim's Recommendation
NO
Vote No on Town of Frederick ballot issue 2D
I oppose a town sales tax that Ordinance No. 1422 keeps in place until repealed and that the trustees can amend by a later ordinance, within what the law allows. The question prints one estimate, about $3,800,000 for the first full fiscal year, then authorizes whatever the added point raises after that, collected and spent notwithstanding the TABOR limits. The point also reaches the vehicles and building materials the use tax covers.
Frederick divides its town rate among three portions, each approved by voters. I support a limited town government that returns to its voters when it needs more. This point would join them as a fourth portion that stays in place without another vote.
I recommend a no vote on Town of Frederick ballot issue 2D.
Kim Monson
Host, The Kim Monson Show · President, Colorado Union of Taxpayers · Colorado Voter's Guide 2026
Certified ballot question
Specific Approach
SHALL THE TOWN OF FREDERICK SALES AND USE TAX RATE BE INCREASED BY ONE PERCENT (1.0%) BEGINNING JANUARY 1, 2027, WHICH IS ESTIMATED TO INCREASE TAXES COLLECTED BY ABOUT $3,800,000 IN THE FIRST FULL FISCAL YEAR OF COLLECTION, AND BY WHATEVER AMOUNT IS GENERATED THEREAFTER FOR THE EXCLUSIVE USE FOR STREET, ALLEY, AND RELATED TRANSPORTATION INFRASTRUCTURE, INCLUDING AMONG OTHER THINGS: · INCREASED MAINTENANCE FOR EXISTING STREETS, CROSSWALKS, AND RELATED INFRASTRUCTURE, · EXISTING AND FUTURE INTERSECTION IMPROVEMENTS, STREET PAVING, WIDENING OF MAJOR ROUTES, SIDEWALK REPAIR AND REPLACEMENT, · EXPANSION OF EXISTING AND FUTURE TRANSPORTATION RELATED NETWORKS, · ENHANCEMENTS AND WIDENING OF MAJOR ROUTES INCLUDING FUNDING SUPPORTING REGIONAL COLLABORATION PROJECTS SUCH AS STATE HIGHWAY 52 AND FRONTAGE ROADS; AND SHALL SUCH TAX REVENUES AND ANY INTEREST THEREON BE COLLECTED AND SPENT AS A VOTER APPROVED REVENUE CHANGE AND NOTWITHSTANDING ANY REVENUE EXPENDITURE LIMIT CONTAINED WITHIN ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR ANY OTHER LAW?
A yes vote means
Authorizes the additional tax for transportation. The borrowing proposed in 2E would require separate approval of 2E as well.
A no vote means
Rejects the additional tax and prevents the debt authorization in 2E from taking effect.
The Town Rate and the Added Point01
The town's FAQ puts Frederick's town sales tax at 3.5% today, divided among three voter-approved portions: 2.0% for the general fund, 1.0% for public safety and 0.5% for parks and open space. Issue 2D adds one percentage point of sales and use tax for transportation starting January 1, 2027, and the FAQ says the town would keep that tax separate from the 3.5%.
The state's DR 1002 rate table for January 2026 lists 2.9% state, 3.50% town and 0.50% for the Frederick-Firestone fire protection district, and no Weld County sales tax. Where the fire district's tax applies, 2D's added point would bring the total of those rows to 7.9%. The table applies Frederick's use tax to motor vehicles and building materials. In the town's FAQ example, the added 1% tax on a $30,000 taxable vehicle is about $300.
The tax rate now and what this measure adds
Rate
Town of Frederick's own sales tax now (as of January 1, 2026, DR 1002)
3.5%
Added by this measure
1%
Weld County ballot, Town of Frederick ballot issue 2D
The Added Tax on a Taxable Purchase
The increase would add one percentage point to Frederick’s sales and use tax.
$100 in taxable charges
$100 × 1% = $1 in added tax.
Enter the amount subject to this tax. The result excludes existing taxes and other charges.
Additional tax
Enter a nonnegative dollar amount with no more than two decimal places.
Town of Frederick ballot issue 2D: the additional rate stated in the question.
Streets, Alleys and Related Infrastructure02
The question limits the money to "street, alley, and related transportation infrastructure," listing maintenance, intersections, paving, widening of major routes, sidewalks, network expansion, and regional projects such as State Highway 52 and frontage roads. The staff report says the revenue would go to projects identified in the town's Transportation Master Plan and shaped by ongoing community input.
The town says its current sources, including motor vehicle taxes and its share of the state's Highway Users Tax Fund, support routine maintenance but are not sufficient to fully fund larger improvements. Its FAQ reports that Frederick spent about $4,484 per lane mile on road maintenance in 2025, against a statewide average of about $7,082.
Collections With No End Date03
The question sets no expiration date. The trustees approved Ordinance No. 1422 unanimously on September 2, 2026, according to the draft minutes. The ordinance says the tax continues until repealed and that the ordinance and the tax "may be amended by subsequent ordinance, unless otherwise prohibited by law."
The question estimates about $3,800,000 in the first full fiscal year and authorizes "whatever amount is generated thereafter." The town collects and spends the revenue and any interest as a voter-approved revenue change under the Taxpayer's Bill of Rights (TABOR), notwithstanding "any revenue expenditure limit contained within Article X, Section 20 of the Colorado Constitution or any other law."
How the Tax and Bond Questions Connect04
Issue 2E, the town's request to borrow up to $26 million in general obligation bonds for street and transportation capital projects, depends on this tax: Ordinance No. 1423 gives the debt effect only if the tax passes. Ordinance No. 1422 attaches no condition on 2E to the tax. The town's transportation page says the town would borrow for transportation only if voters approve this tax, and that using part of its yearly transportation revenue to pay off debt could let it borrow more upfront and finish projects sooner. Issue 2E sets a maximum repayment cost of up to $57 million.
The Town of Frederick's Sept. 2, 2026 Board of Trustees agenda and amended packet lists a Roads and Routes Taskforce Update at the work session and contains the staff report and draft Ordinance No. 1422 setting ballot language for a 1% transportation sales and use tax.
