City of Lafayette

Lafayette LaMont Does Park Tax Through 2046

Tax extensionPark property tax for twenty more years

Extends the Lamont Does Park property tax through December 31, 2046, with annual revenue from the levy limited to $713,000.

City of Lafayette

Kim's Recommendation

Vote No on City of Lafayette ballot issue 2A

My case against Issue 2A rests on what this levy was for. Lafayette voters approved it in 2014 to repay the LaMont Does Park bonds, and city staff expect that debt to be paid off this year. Issue 2A keeps the tax through 2046 and turns it from repaying construction debt to operations, maintenance, capital improvements and any obligations the city appropriates for them.

I weigh the $713,000 ceiling by where it came from. In 2014 voters set it as the most the city could levy each year to pay the bonds. Issue 2A carries that bond-era ceiling into two decades of operating and capital spending, and staff estimate about $36.67 a year for the average household when the city collects the full amount, against about $22 residents pay now.

I recommend a no vote on City of Lafayette ballot issue 2A.

Kim Monson

Host, The Kim Monson Show · President, Colorado Union of Taxpayers · Colorado Voter's Guide 2026

Certified ballot question

EXTENSION OF AN EXPIRING TAX FOR LAMONT DOES PARK

WITHOUT IMPOSING A NEW TAX, SHALL THE CITY OF LAFAYETTE BE AUTHORIZED TO EXTEND AN EXPIRING PROPERTY TAX IN AN AMOUNT NOT TO EXCEED $713,000 ANNUALLY (TOTAL ANNUAL REVENUE COLLECTION FOR THE CITY), WHICH PROPERTY TAX INCREASE WAS APPROVED BY THE VOTERS IN 2014 AND IS SET TO EXPIRE IN DECEMBER 2026, SUCH TAX TO BE EXTENDED THROUGH DECEMBER 31, 2046, WITH SUCH REVENUE TO BE USED FOR CAPITAL IMPROVEMENTS TO, AND THE CONTINUED OPERATION AND MAINTENANCE OF, LAMONT DOES PARK AND RELATED FACILITIES, INCLUDING THE PAYMENT OF ANY ANNUALLY APPROPRIATED OBLIGATION FOR SUCH PURPOSES, AND FOR OTHER CITY PURPOSES RELATED THERETO, AND SHALL SUCH RESULTING REVENUE CONSTITUTE A VOTER APPROVED REVENUE AND/OR SPENDING CHANGE AND BE COLLECTED AND SPENT BY THE CITY WITHOUT REGARD TO ANY SPENDING, REVENUE RAISING OR OTHER LIMITATION CONTAINED WITHIN ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION, OR ANY OTHER LAW?

A yes vote means

Continues the park property tax through December 31, 2046, for the listed park and related purposes, with the stated $713,000 annual revenue ceiling.

A no vote means

Leaves the tax scheduled to expire in December 2026.

A Bond Levy Reaches Its End01

In 2014 Lafayette voters approved Ballot Issue 2B, which let the city borrow $5.52 million and raise property taxes by $713,000 a year, or such lesser amounts as may be necessary, to pay the principal and interest on that debt. The bonds paid for the Great Outdoors Water Park and other improvements at LaMont Does Park. City staff told the City Council on August 4 that they expect the city to pay off the debt this year.

Two More Decades for the Park02

Ballot Issue 2A continues the levy through December 31, 2046, with total collections of no more than $713,000 a year. The money pays for capital improvements to LaMont Does Park and related facilities, their continued operation and maintenance, any annually appropriated obligation for those purposes, and other city purposes related to them. Staff wrote that the 2014 tax paid only for debt and capital construction, and that the extension would allow funding for operating costs as well. The council referred the question 6-0 in Resolution No. 2026-19.

Repairs Ahead at the Pool03

Staff estimate about $7.4 million in repair and replacement projects at the pool, park and water park over the next five to 12 years. The largest is an estimated $2.8 million replacement of the lap pool, which opened in 1975. Staff project the water park's 2026 costs at $670,000 for operations and $207,000 for capital repairs. The General Fund, the Conservation Trust Fund and user fees carry those costs today; staff said a dedicated levy would make Conservation Trust Fund money available for other park projects.

Staff said the city could finance projects up front with certificates of participation. They estimated that the full $713,000 a year could support up to $5 million of that financing over 10 years.

What an Owner Pays04

The question states no mill rate; the city calculates the rate each year so the levy raises no more than $713,000, and the rate moves as assessed values change. Staff wrote that residents currently pay about $22 a year, and that the levy cost the average household around $34 a year over the life of the bonds. Using 2025 figures, they estimated that collecting the full $713,000 costs the average household about $36.67 a year, on a home valued at $712,000.

Estimated annual property tax this measure continues

The question's up to $713,000 a year, set against the City of Lafayette's certified assessed value for tax year 2025 ($864,892,189), works out to about 0.824 mills: $0.82 a year for every $1,000 of taxable assessed value.

Example at $100,000 taxable assessed value

$100,000 × about 0.824 ÷ 1,000 = $82.44

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.

An estimate: the mill figure uses the district's certified assessed value for tax year 2025, and the value when the tax is collected will differ. The question states a dollar amount (up to $713,000 a year), not a mill rate. The question continues existing tax authority rather than creating a new tax. This estimate shows what the continued levy would raise; an individual property's bill can change with the annual levy and its taxable assessed value.

Boulder County ballot, City of Lafayette ballot issue 2A

Revenue Outside TABOR Limits05

Voters across Lafayette decide the question by a majority of the votes cast. A yes vote lets the city collect and spend the revenue without regard to the limits in TABOR or any other law. A no vote lets the levy expire in December 2026; staff wrote that restoring the funding would then take a new tax approved by voters.

Sources06

Official documents

Boulder County compiled ballot, page 8 — November 3, 2026 election