Local ballot measure
A new countywide sales and use tax for county purposes
On the November 3, 2026 ballot
Larimer County ballot issue 1A
Who is asking
Larimer County
On the ballot in
- Larimer County ballot: 1A
The ballot question
SHALL LARIMER COUNTY TAXES BE INCREASED BY UP TO $34 1/2 MILLION ANNUALLY (ESTIMATED FIRST YEAR INCREASE STARTING JANUARY 1, 2027), AND BY ANY ADDITIONAL AMOUNT GENERATED EACH YEAR THEREAFTER, TO FUND COUNTY PURPOSES INCLUDING: · WILDFIRE, DRINKING WATER SOURCE AREAS, AND NATURAL HAZARD RESILIENCE, INCLUDING PREVENTION, MITIGATION, PREPAREDNESS, RESPONSE, RECOVERY, WATERSHED PROTECTION, FOREST HEALTH, AND OTHER PROJECTS THAT REDUCE THE RISKS OR IMPACTS OF DISASTER; · MAINTAIN, IMPROVE, AND CONSTRUCT COUNTY BRIDGES, ROADS, PARKS, TRAILS, OPEN SPACES AND OTHER RECREATIONAL LANDS TO IMPROVE SAFETY, ACCESS AND QUALITY OF LIFE; AND · COMMUNITY RESILIENCE AND PUBLIC SAFETY, INCLUDING EMERGENCY SERVICES, WILDFIRE SUPPRESSION, ADMINISTRATION AND FUNDING OF PUBLIC BENEFITS, JUSTICE CENTER AND OTHER FACILITY IMPROVEMENTS, AND OTHER COUNTY PRIORITIES AND EMERGING COMMUNITY NEEDS; BY ESTABLISHING A 0.3% (30 CENTS ON $100 PURCHASE) COUNTYWIDE SALES AND USE TAX, EXCLUDING SALES OF FOOD FOR HOME CONSUMPTION, GASOLINE, DIAPERS, PRESCRIPTION DRUGS AND CERTAIN OTHER ITEMS EXEMPT BY LAW; WITH ALL REVENUE SUBJECT TO AN ANNUAL INDEPENDENT AUDIT; AND SHALL THE COUNTY BE AUTHORIZED TO COLLECT, RETAIN AND SPEND ALL REVENUES FROM THIS TAX WITHOUT LIMITATION BY ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION (TABOR), ALL AS PROVIDED IN THE RESOLUTION REFERRING THIS BALLOT ISSUE?
Where the question's words come from
What a vote does
- A yes vote means
- Approves the new 0.3% sales and use tax and lets the county keep and spend its revenue outside TABOR’s limit for county purposes, including those listed in the ballot question.
- A no vote means
- Rejects this new sales and use tax and its revenue-limit exemption. Existing taxes remain.
Figures from the TABOR notice
- ESTIMATED 2027 FISCAL YEAR SPENDING WITHOUT PROPOSED TAX INCREASE $446,990,793
- ESTIMATED 2027 MAXIMUM TAX INCREASE AUTHORIZED BY THE BALLOT ISSUE $34,500,000
County ballots
Other local measures on the same ballot
- 7C, Allenspark Fire Protection District: Allenspark Fire District Property Tax Increase
- 3G, Town of Berthoud: Berthoud Parks and Recreation Bonds
- 7A, Front Range Passenger Rail District: A permanent 0.333% sales and use tax and up to $580 million in borrowing for Colorado Connector passenger rail
- 5A, Weld County School District RE-5J: Weld RE-5J School Tax Extension
- 7E, Poudre Valley Fire Protection District: Poudre Valley Fire Revenue Limit Waiver
- 6A, Larimer County Stanley Heights Public Improvement District No. 81: Stanley Heights road district and property tax
- 6D, Estes Valley Fire Protection District: A Sales Tax for Estes Valley Fire
- 6C, Larimer County Terry Point Estates Public Improvement District No. 85: Terry Point Estates road district and property tax
- 7F, Windsor-Severance Fire Protection District: Windsor-Severance Fire phased property tax increase
- 6E, Thompson Crossing Metropolitan District No. 2: Thompson Crossing Trail and Bond Refinancing
- 2A, Town of Wellington: Wellington Sales Tax for Public Safety
- 6B, Larimer County Colland Center Public Improvement District No. 82: Colland Center road district and property tax
The guide opens October 12
Sign up and you’ll get an email the day the guide is out.
Key dates
- October 2 to October 9: county clerks mail ballots to active voters.
- October 12: drop boxes open.
- October 26: last suggested day to return a ballot by mail.
- From October 27: return your ballot to a drop box or vote center instead of mailing it.
- November 3, 2026, Election Day: ballots are due by 7:00 p.m.
Page updated September 29, 2026