Kim MonsonKim Monson · Colorado Voter's Guide 2026

New Tax or Fee

67 measures

The questions in this group create a tax a jurisdiction does not collect today, raise a rate it already charges, or extend one due to expire. The group covers city, town and county sales taxes, city, town and county lodging taxes, sales taxes collected inside a fire district or a transit authority, a use tax on construction materials, taxes on single products such as marijuana and short-term rentals, an excise tax on tickets and admissions, a charge on paid outdoor recreation, and taxes on homes that stand empty most of the year. Aurora 3A, 3B and 3C each pair a new sales and use tax running from 2027 through 2057 with borrowing for the same purpose: $105 million for community facilities, $53 million for public safety and $108 million for transportation. Some run for a fixed term and some have no end date. Seven questions exempt food or groceries, and two go further: Centennial 2A also exempts gasoline and prescription drugs, and Arvada Fire 6C exempts groceries, medicines, diapers and school activities. Most questions print a rate, a first-year amount and a term, and the summaries repeat those figures as the ballot states them.

Adams County

(6)

3A City of Aurora

A new 0.129 percent city sales and use tax from 2027 to 2057 and up to $105 million of bonds, for libraries, recreation centers and parks.

Arapahoe County

(6)

3A City of Aurora

Adds a 0.129% sales and use tax through 2057 and permits $105 million borrowing for libraries, recreation centers and parks.

3B City of Aurora

Adds a 0.064% sales and use tax through 2057 and permits $53 million borrowing for fire stations, 911 and police facilities.

Archuleta County

(1)

1A Archuleta County

Raises Archuleta County's lodging tax from 2% to 6% outside Pagosa Springs from January 1, 2027, about $1,080,000 a year, for roads (80%), public safety and dispatch (10%) and workforce childcare (10%), outside TABOR's limits.

Boulder County

(5)

3E Town of Erie

Taxes stays of 30 days or less at 3.5% beginning in 2027, for parks, infrastructure, public safety and other general purposes.

Broomfield County

(1)

1A City and County of Broomfield

Raises Broomfield's lodging tax rate by 4.4 percentage points, to 6 percent, from January 1, 2027, up to $3,300,000 in 2027, for the city's Housing Authority, with the revenue kept outside TABOR's limits.

Clear Creek County

(3)

Crowley County

(1)

Delta County

(3)

2C Town of Cedaredge

An additional 1 percent town sales and use tax from 2027, $500,000 in the first year, with minimum shares for roads, recreation, law and code enforcement, and economic development.

Douglas County

(4)

3A City of Aurora

A new 0.129 percent city sales and use tax from 2027 to 2057 and up to $105 million of bonds, for libraries, recreation centers and parks.

Eagle County

(3)

3A Town of Basalt

Raises the town's sales tax by 0.5 percent for up to 20 years, up to $1,700,000 the first year, for public services facilities.

El Paso County

(3)

Garfield County

(1)

2A City of Rifle

Raises Rifle's lodging tax by three percentage points to 5.5% from January 1, 2027, with an estimated $350,000 increase that year and no end date.

Grand County

(2)

2A Town of Hot Sulphur Springs

Creates a 4% use tax on construction and building materials used in Hot Sulphur Springs from January 1, 2027, with exemptions and credits; the question states $200,000 for the first full fiscal year.

Gunnison County

(3)

1A Gunnison County

An additional half-percent countywide sales tax, $3,811,363 the first year, for county roads and bridges, with none of it going to the towns.

Huerfano County

(1)

Jefferson County

(8)

Kiowa County

(1)

1A Kiowa County

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.

Larimer County

(3)

Ballot Issue 1A Larimer County

Adds a 0.3% countywide sales and use tax beginning January 1, 2027, with no end date. Commissioners could spend the revenue on wildfire protection, infrastructure and other county needs.

Lincoln County

(1)

1A Lincoln County

Raises the county lodging tax from 2 percent to 6 percent, $294,337 the first year, with the new 4 percent allocated by an appointed board.

Logan County

(1)

2A City of Sterling

Adds a temporary 1% city sales and use tax for five years beginning January 1, 2027, dedicated to streets, roads and related improvements.

Mesa County

(3)

2A Town of Palisade

Raises the town sales tax from 2% to 3% through December 31, 2034, for specified street, park and pool projects and emergency services; $600,000 is estimated for the first full fiscal year.

2B City of Grand Junction

Raises the city sales and use tax from 3.39% to 3.46% and authorizes up to $12 million in debt, with up to $19 million in repayment costs, for the Orchard Mesa pool. Part of the increase would continue after repayment.

2C Town of De Beque

Authorizes a tax of up to $5 per pound on specified medical marijuana sales and transfers from January 1, 2027, with $40,000 stated for the first full fiscal year.

Moffat County

(1)

Montezuma County

(3)

1B Montezuma County

Raises the county lodging tax from 2 percent to 5 percent, $404,598 the first year, for tourism and visitor infrastructure, outside Cortez.

2A City of Cortez

Raises the city lodgers' tax from 2 percent to 6 percent, up to $900,000 the first year, with the council free to set the rate up to that ceiling.

2B Town of Mancos

A four-tenths-percent town sales tax, $325,000 the first year, for streets and broadband, bringing the town's total to 4.4 percent.

Otero County

(1)

Ouray County

(1)

Pitkin County

(3)

3A Town of Basalt

A 0.5 percent sales tax increase for up to 20 years from 2027, up to $1.7 million the first year, for public services facilities.

Pueblo County

(2)

2A City of Pueblo

Adds a permanent 0.25% Pueblo sales and use tax from January 1, 2027 for fire and public-safety technology; the question states $5,878,267 for the first full fiscal year.

2B City of Pueblo

Adds a Pueblo sales tax of one-sixth percent, printed as 0.167%, for the zoo from 2027 through 2031; the question states up to $3,769,615 for the first full fiscal year.

Routt County

(2)

2A Town of Oak Creek

Adds two percentage points to the town sales tax from January 1, 2027, for capital improvements, with no end date and authority to exceed the stated $400,000 in later years.

San Juan County

(1)

1A San Juan County

Raises San Juan County's lodging tax from 2% to 3%, including in Silverton, from January 1, 2027, about $84,494.00 a year, and splits all lodging tax money 40% tourism marketing, 45% workforce housing and childcare, 15% visitor services, outside TABOR's limits.

Sedgwick County

(1)

1A Sedgwick County

Adds a 1% sales and use tax for four years to fund county ambulance service, with continuing permission to retain revenue from that tax and the county’s mill levy.

Teller County

(2)

Weld County

(5)

2D Town of Frederick

Adds one percentage point to sales and use taxes in 2027 exclusively for transportation; borrowing under 2E also requires a separate yes vote.

3E Town of Erie

Taxes stays of 30 days or less at 3.5% beginning in 2027, for parks, infrastructure, public safety and other general purposes.

Yuma County

(1)

2A City of Wray

Raises Wray's sales and use tax by 0.75 percentage points from January 1, 2027, about $525,000 in the first year, for streets, alleys and related infrastructure, with the revenue kept outside TABOR's limits.