Local ballot measure
Niwot 2.5% Sales and Use Tax
On the November 3, 2026 ballot
Proposed Municipality of Niwot ballot issue 302
Who is asking
Proposed Municipality of Niwot
On the ballot in
- Boulder County ballot: 302
The ballot question
AUTHORIZATION TO LEVY A SALES AND USE TAX SHALL NIWOT TAXES BE INCREASED BY $2,800,000 ANNUALLY IN THE FIRST FULL FISCAL YEAR, AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY THEREAFTER FROM A SALES AND USE TAX IMPOSED AT THE RATE OF TWO AND ONE-HALF PERCENT (2.5%), COMMENCING ON JANUARY 1, 2028, FOR THE PURPOSE OF FUNDING CAPITAL IMPROVEMENTS AND RELATED OPERATIONAL EXPENDITURES, INCLUDING BUT NOT LIMITED TO DEBT REPAYMENT, AND ANY LAWFUL MUNICIPAL PURPOSE WITH (I) THE SALES TAX TO BE IMPOSED ON THE SALE OF TANGIBLE PERSONAL PROPERTY AND TAXABLE SERVICES, EXCEPT FOR FOOD FOR DOMESTIC CONSUMPTION AND SUCH OTHER CATEGORIES TO BE EXEMPT AS DETERMINED BY THE GOVERNING BODY OF THE MUNICIPALITY, AND (II) THE USE TAX TO BE IMPOSED ON THE PRIVILEGE OF STORING, USING, OR CONSUMING TANGIBLE PERSONAL PROPERTY IN NIWOT, INCLUDING CONSTRUCTION AND BUILDING MATERIALS, WITH ALL SUCH TAXES TO BE ESTABLISHED BY ORDINANCE OF THE GOVERNING BODY OF THE MUNICIPALITY PRIOR TO THE IMPOSITION OF THE SALES AND USE TAX AND CONSISTENT WITH THIS BALLOT MEASURE; AND SHALL NIWOT BE AUTHORIZED TO COLLECT, RETAIN, AND SPEND ALL REVENUES FROM SUCH TAXES AND ALL EARNINGS THEREON AS A VOTER APPROVED REVENUE CHANGE UNDER ARTICLE X, SECTION 20 OF THE STATE CONSTITUTION?
Where the question's words come from
What a vote does
- A yes vote means
- Authorizes a 2.5% sales and use tax from January 1, 2028, with a sales-tax exemption for food for domestic consumption and authority to exempt other categories.
- A no vote means
- Rejects the sales and use tax.
County ballots
Other local measures on the same ballot
- 1A, Boulder County: Boulder County Child Care Property Tax of 2.579 Mills
- 200, Boulder County: Boulder County Commission Expansion to Five Members
- 201, Boulder County: How Boulder County Would Elect Five Commissioners
- 2A, City of Lafayette: Lafayette LaMont Does Park Tax Through 2046
- 2B, City of Louisville: Louisville Historic Preservation Tax Through 2038
- 2C, City of Louisville: Louisville Executive Sessions on More Topics
- 2D, City of Louisville: Louisville Taking Office After Election Certification
- 2E, City of Louisville: More Signatures for Louisville Petitions
- 2F, City of Louisville: Louisville Public Meetings Beyond Public Buildings
- 2G, City of Louisville: Louisville Required Review of Citizen Initiatives
- 2H, City of Louisville: Louisville Charter Wording Changes
- 2J, City of Boulder: Boulder Vacancy Tax on Homes Occupied 183 Days or Less
- 2K, City of Boulder: Boulder Bonds for Recreation Centers, Police and City Buildings
- 2L, City of Boulder: Boulder Firefighter Collective Bargaining Charter Amendment
- 2M, City of Boulder: Boulder Charter Debt Limit Based on Actual Value
- 300, Proposed Municipality of Niwot: Niwot Incorporation as a Municipality
- 301, Proposed Municipality of Niwot: Niwot Home Rule Charter Commission
- 303, Proposed Municipality of Niwot: Niwot Four-Mill Property Tax
- 304, Proposed Municipality of Niwot: Niwot Three-Percent Marijuana Sales Tax
- 305, Proposed Municipality of Niwot: Niwot Retention of Revenue Above State Limits
- 306, Proposed Municipality of Niwot: Niwot Revenue Bonds for Streets and Roads
- 6A, Eldorado Springs Public Improvement District of Boulder County: Eldorado Springs Wastewater Plant Borrowing
- 6B, Sombrero Ranch Public Improvement District of Boulder County: Sombrero Ranch Road District and Property Tax
- 6C, Summerlin Public Improvement District of Boulder County: Summerlin Public Improvement District for Road Resurfacing
- 7C, Allenspark Fire Protection District: Allenspark Fire District Property Tax Increase
- 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
- 3E, Town of Erie: Erie Lodging Tax of 3.5 Percent
- 3F, Town of Erie: Erie Community Center Debt and Sales Tax Increase
- 3A, City of Longmont: Longmont Sales and Property Taxes for Public Safety
- 3B, City of Longmont: Longmont Voter Approval for Open Space Sales
- 3C, City of Longmont: Longmont Ranked Choice Voting From November 2029
- 3D, City of Longmont: Longmont Council Seats Grouped Into Alternating Elections
- 7B, Timberline Fire Protection District: Timberline Fire Protection District Six-Mill Levy Increase
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