Waiving Kiowa County's Property Tax Revenue Limit

Starting with property tax year 2025, section 29-1-1702, C.R.S., limits how much qualified property tax revenue a covered local government may collect, and Resolution No. 2026-9 applies that limit to Kiowa County. Kiowa County's qualified property tax revenue may grow by 5.25% for each year of the reassessment cycle over its best year in a previous cycle, plus any carryover (section 29-1-1703). If it grows faster, the commissioners must grant a temporary credit or lower the levy for the year, and otherwise refund the excess (section 29-1-1702). Mill levy increases voters approve on or after November 5, 2024, new construction, and producing mines and oil and gas lands and leaseholds fall outside the limit (section 29-1-1701).

A yes vote would waive the cap and, in the question's words, authorize Kiowa County to collect, retain and spend "the full amount of all revenues generated beginning in 2026 and for all future property tax years," without naming an amount. From property tax year 2026 on, the credit, levy reduction or refund the statute requires no longer applies to the county.

The commissioners could have asked for one year or a set number of years (section 29-1-1704). Resolution No. 2026-9, adopted September 15, 2026, asks for all future years, so the waiver has no end date.

Section 3 of the resolution states that the resolution and the question do not, by themselves, authorize an increase in the county's mill levy; any increase that needs separate voter approval goes to the voters. Section 2 states the effect: if voters approve, the county is not subject to the section 29-1-1702 limit for property tax year 2026 and all future years, and uses that authority under applicable law and its annual budget and levy processes.

The waiver reaches county property tax only. The statute puts school districts under a separate limit that only the state's voters may waive.

County Ballot Issue 1A, printed directly above 1B and referred in Resolution No. 2026-8, asks for a 1.5% countywide sales and use tax from January 1, 2027, for 15 years, and rules out any other fee or tax increase, property taxes included. Each question takes effect on its own vote.