Hugo Fire Protection District Ballot Issue 6A adds 5.000 mills to the district's existing property tax of 3.500 mills, for a total of 8.500 mills. As an example, at 5.000 added mills, $100,000 of taxable assessed value owes $500 more a year. The increase begins in levy year 2026, for collection in calendar year 2027. The question puts the increase at $230,201.71 in the first full fiscal year and sets no end date.
Hugo Fire Property Tax Increase
Hugo Fire puts a new fire station first among the uses for 6A. Building and equipping a station is a single project, yet the 5.000 added mills continue with no end date and also pay for emergency medical and ambulance services, fire protection and all other capital, administrative and operational expenses.
When a district needs a building, I want it to ask voters for a tax sized to that building, one that ends once the work is paid for. This question instead makes all revenue from the five added mills, with any earnings, a permanent voter-approved revenue change under TABOR and an exception to the limits in section 29-1-301. I will not back an open-ended levy increase to build one station.
I recommend a no vote on Hugo Fire Protection District Ballot Issue 6A.

SHALL HUGO FIRE PROTECTION DISTRICT TAXES BE INCREASED $230,201.71 (FIRST FULL FISCAL YEAR DOLLAR INCREASE) ANNUALLY, BEGINNING IN LEVY YEAR 2026 (FOR COLLECTION IN CALENDAR YEAR 2027) BY INCREASING THE DISTRICT'S EXISTING PROPERTY TAX OF 3.500 MILLS BY 5.000 MILLS TO A TOTAL OF 8.500 MILLS, TO BE USED FOR CONSTRUCTING AND EQUIPPING A NEW FIRE STATION; PROVIDING EMERGENCY MEDICAL AND AMBULANCE SERVICES; PROVIDING FIRE PROTECTION AND ALL-HAZARDS SERVICES; AND ALL OTHER CAPITAL, ADMINISTRATIVE, AND OPERATIONAL EXPENSES, AND SHALL ALL REVENUE AND ANY EARNINGS ON THIS TAX CONSTITUTE A PERMANENT VOTER-APPROVED REVENUE CHANGE WITHIN THE MEANING OF ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION AND AN EXCEPTION TO THE LIMITATIONS SET FORTH IN SECTION 29-1-301 OF THE COLORADO REVISED STATUTES, AND ANY OTHER LAW, WITH THE REQUIREMENT THAT THE FUNDS WILL BE SUBJECT TO AN ANNUAL INDEPENDENT AUDIT PUBLISHED BY THE DISTRICT?
Approves the five-mill increase, its listed and other district uses, and the permanent revenue-limit exception for tax revenue and earnings, with an annual independent audit published by the district.
Rejects this five-mill property-tax increase.
| District tax | Mills | Annual amount |
|---|---|---|
| Existing | 3.500 | $350 |
| Increase | 5.000 | $500 |
| Proposed total | 8.500 | $850 |
The five-mill increase adds $5 per $1,000 of taxable assessed value.
Example at $100,000 taxable assessed value
$100,000 × 5 ÷ 1,000 = $500.00
Taxable assessed value is not a home's market value. For 2026 it is about 6% to 7% of the actual value the county assessor sets. A home with an actual value of $500,000 has an assessed value of about $30,600 for local government taxes and $35,250 for school district taxes.
This estimates the five-mill increase, not the full district levy or total property tax bill. Use taxable assessed value applicable to this district, after exemptions and adjustments. Tax changes when that value changes.
The question lists four uses for the money: constructing and equipping a new fire station; providing emergency medical and ambulance services; providing fire protection and all-hazards services; and all other capital, administrative and operational expenses. That last use means the money is not limited to the station and the named services.
All revenue from the added tax and any earnings on it become a permanent voter-approved revenue change under the Taxpayer's Bill of Rights (Article X, Section 20 of the Colorado Constitution). They are also an exception to the limits in section 29-1-301 of the Colorado Revised Statutes and any other law. The question requires the district to publish an annual independent audit of the funds.
Issue 6A appears on three versions of the Lincoln County ballot, and two of them also carry Lincoln County Ballot Issue 1A, which raises the county lodging tax from 2% to 6% beginning July 1, 2027. A local appointed board allocates the added 4%, and the purposes the county question lists include fire protection and emergency medical services. Voters decide the two questions separately.
- Lincoln County 2026 General Election sample ballots (English, all styles)Hugo Fire Protection District Board of Directors