Kiowa County Sales and Use Tax for Roads and County Services
New tax or feeNew sales tax
Creates a 1.5% countywide sales and use tax from January 1, 2027, for 15 years, split between general county purposes and roads and bridges, estimated at $500,000 in the first full year, with the revenue kept outside TABOR's limits.
Kiowa County
Kim's Recommendation
NO
Vote No on Kiowa County Ballot Issue 1A
Issue 1A names roads and bridges for half the money, then leaves the spending to each year's county budget review. When a tax names a share for roads, I want its terms to fix that share, not pass the spending to an annual budget review.
The question also makes the tax an exception to the TABOR limits that would otherwise apply to the county. I want a county that says where new tax money goes and keeps its revenue within the TABOR limits.
I recommend a no vote on Kiowa County Ballot Issue 1A.
Kim Monson
Host, The Kim Monson Show · President, Colorado Union of Taxpayers · Colorado Voter's Guide 2026
Certified ballot question
SHALL KIOWA COUNTY TAXES BE INCREASED FOR GENERAL COUNTY PURPOSES (50%) AND COUNTY ROADS AND BRIDGE CONSTRUCTION AND MAINTENANCE PURPOSES (50%) BY THE PROPOSED 1.5% COUNTYWIDE SALES AND USE TAX WHICH IS TO BE LEVIED AND IMPOSED, COMMENCING JANUARY 1, 2027 AND CONTINUING FOR 15 YEARS; WHICH IS ESTIMATED TO GENERATE THE FIRST FULL FISCAL YEAR INCREASE OF $500,000 AND BY SUCH AMOUNTS AS ARE RECEIVED IN ANY YEAR THEREAFTER, MORE OR LESS, TO BE ALLOCATED AND EXPENDED AS DETERMINED DURING THE COUNTY BUDGET REVIEW PROCESS ON AN ANNUAL BASIS; AND BE IMPOSED AS FOLLOWS: A SALES TAX AT A RATE OF 1.5% ON THE SALE OF TANGIBLE PERSONAL PROPERTY AT RETAIL AND THE FURNISHING OF SERVICES IN THE COUNTY; A USE TAX AT A RATE OF 1.5% ON THE STORAGE, USE OR CONSUMPTION IN THE COUNTY OF ANY CONSTRUCTION AND BUILDING MATERIALS PURCHASED AT RETAIL EXCLUDING MOTOR VEHICLE AND OTHER VEHICLES PURCHASED AT RETAIL ON WHICH REGISTRATION IS REQUIRED; EXEMPTING SALES OF AGRICULTURE ITEMS AS DEFINED IN C.R.S. 39-26-716 (1)-(4); PROVIDED THAT THIS QUESTION DOES NOT AUTHORIZE THE COUNTY TO INCREASE ANY OTHER FEE OR TAX, INCLUDING PROPERTY TAXES; AND SHALL THIS TAX INCREASE CONSTITUTE A VOTER APPROVED REVENUE CHANGE AND EXCEPTION TO THE LIMITS THAT OTHERWISE WOULD APPLY TO THE COUNTY UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION, COMMONLY KNOWN AS THE TAXPAYER'S BILL OF RIGHTS OR-"TABOR"; ALL IN ACCORDANCE WITH THE RESOLUTION ADOPTED BY THE BOARD OF COUNTY COMMISSIONERS OF KIOWA COUNTY AND SET FORTH IN RESOLUTION NO. 2026-8?
A yes vote means
Kiowa County would levy a 1.5% sales tax and a 1.5% use tax on construction and building materials from January 1, 2027, for 15 years, with agricultural sales exempt and the revenue kept outside TABOR's limits.
A no vote means
The county would not levy the new tax.
A New Countywide Sales Tax01
Kiowa County Ballot Issue 1A proposes a 1.5% countywide sales tax on retail goods and services covered by the state-defined tax base. Resolution No. 2026-8 preserves applicable exemptions and expressly exempts qualifying food purchases, machinery and machine tools, and residential energy sales, as well as the agricultural items named in the question. It would add a 1.5% use tax on construction and building materials bought at retail and stored, used or consumed in the county. The use tax excludes motor vehicles and other vehicles bought at retail that must be registered. The question exempts sales of agriculture items as defined in C.R.S. 39-26-716 (1)-(4).
If approved, the tax begins January 1, 2027, and continues for 15 years. For example, a $100 purchase taxable under the measure would carry $1.50 in added county sales tax. The ballot estimates the first full fiscal year's increase at $500,000, and in later years "such amounts as are received in any year thereafter, more or less." The Board of County Commissioners referred the question in Resolution No. 2026-8, adopted August 27, 2026.
Added tax on taxable purchases
The added 1.5% tax equals $15 for every $1,000 of taxable purchases.
Example for $1,000 in taxable purchases
$1,000 × 0.015 = $15
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.
Kiowa County ballot, Kiowa County Ballot Issue 1A
Half for Roads and Bridges02
The question names two purposes at 50% each: general county purposes, and county road and bridge construction and maintenance. The question provides that the money is "to be allocated and expended as determined during the county budget review process on an annual basis."
Limits and the TABOR Exception03
A yes vote makes this tax increase a voter-approved revenue change and an exception to the limits that would otherwise apply to the county under Article X, Section 20 of the Colorado Constitution, the Taxpayer's Bill of Rights (TABOR). The question states that it does not authorize the county to increase any other fee or tax, including property taxes.
County Issue 1B on the Same Ballot04
County Ballot Issue 1B is on the same countywide ballot. That question asks whether the county shall waive the 5.25% property tax limit established in Section 29-1-1702 C.R.S. and be authorized to collect, retain and spend the full amount of all revenues generated, beginning in 2026 and for all future property tax years. Issue 1A is a 15-year sales and use tax. Issue 1B concerns the property tax limit and sets no end year. Voters inside Kiowa County School District RE-1 also decide the district's bond question, 4A.
The Kiowa County 2026 General Election official sample ballot (style 001-2) prints the full text of County Ballot Issue 1A, a proposed 1.5% countywide sales and use tax split 50% general county purposes and 50% roads and bridges, starting January 1, 2027 for 15 years.
