Local ballot measure
Lincoln County lodging tax would rise from 2% to 6%, with the added revenue allocated by an appointed board
On the November 3, 2026 ballot
Lincoln County Ballot Issue 1A
Who is asking
Lincoln County
On the ballot in
- Lincoln County ballot: 1A
The ballot question
SHALL THE CURRENT LINCOLN COUNTY LODGING TAX OF TWO PERCENT (2%) BE INCREASED $294,337 ANNUALLY IN THE FIRST FULL FISCAL YEAR AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY IN EACH SUBSEQUENT YEAR BY THE LEVYING OF AN ADDITIONAL FOUR PERCENT (4%), TO A TOTAL OF SIX PERCENT (6%), COMMENCING JULY 1, 2027, WITH REVENUE GENERATED BY THE ADDITIONAL FOUR PERCENT (4%) TO BE ALLOCATED BY A LOCAL APPOINTED BOARD FOR PURPOSES AUTHORIZED UNDER COLORADO LAW, INCLUDING CAPITAL INVESTMENTS IN PUBLIC OR COMMUNITY-BENEFIT PROJECTS, PUBLIC INFRASTRUCTURE, ESSENTIAL SERVICES INCLUDING LAW ENFORCEMENT, FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES, AND MATCH FUNDING OR OTHER ELIGIBLE INVESTMENTS FOR COMMUNITY PRIORITIES SUCH AS CHILDCARE AND OTHER PUBLIC PURPOSES AUTHORIZED BY LAW; WITH THE EXISTING TWO PERCENT (2%) LODGING TAX CONTINUING TO BE USED FOR ADVERTISING, MARKETING, COMMUNITY BEAUTIFICATION, AND EVENTS AS CURRENTLY AUTHORIZED; AND SHALL THE COUNTY BE AUTHORIZED TO COLLECT, KEEP AND SPEND ALL REVENUES RECEIVED IN 2027 AND EACH YEAR THEREAFTER WITHOUT REGARD TO ANY SPENDING, REVENUE, OR OTHER LIMITATION IN ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR ANY OTHER STATUTORY LAWS OF THE STATE OF COLORADO?
Where the question's words come from
What a vote does
- A yes vote means
- Approves the lodging-tax increase, board allocation of the additional revenue, continued existing uses of the 2% portion, and the stated authority to collect, keep and spend revenue outside limits.
- A no vote means
- Rejects this lodging-tax increase and additional authority.
County ballots
Other local measures on the same ballot
The guide opens October 12
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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