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.
San Juan County
Kim's Recommendation
NO
Vote No on San Juan County Ballot Issue 1A
Ballot Issue 1A raises San Juan County's lodging tax from 2% to 3% with no end date, and the county keeps and spends the money from every year outside TABOR's limits. I oppose new and higher taxes.
The added money is not set aside for one purpose. The question moves a larger share of the whole lodging tax to housing and childcare for local workers, a cost paid by guests who rent a room for less than 30 days. In my view, a charge on short-term guests is the wrong way to pay for the community's housing and childcare.
I recommend a no vote on San Juan County Ballot Issue 1A.
Kim Monson
Host, The Kim Monson Show · President, Colorado Union of Taxpayers · Colorado Voter's Guide 2026
Certified ballot question
SHALL SAN JUAN COUNTY TAXES BE INCREASED BY $84,494.00 ANNUALLY COMMENCING JANUARY 1, 2027, FROM A ONE PERCENT (1%) INCREASE OF THE EXISTING TWO PERCENT (2%) LODGING TAX, TO A TOTAL OF THREE PERCENT (3%), ON THE RENTAL FEE, PRICE, OR OTHER CONSIDERATION PAID OR CHARGED FOR THE LEASING, RENTAL, SALE OR FURNISHING OF A ROOM OR ACCOMMODATION FOR A SHORT-TERM PERIOD (A PERIOD OF LESS THAN 30 CONSECUTIVE DAYS) IN SAN JUAN COUNTY, INCLUDING THE TOWN OF SILVERTON, WITH A REALLOCATION OF THE TOTAL GENERATED FUNDS OF FORTY PERCENT (40%) TO MARKETING AND PROMOTION OF LOCAL TOURISM; FORTY FIVE PERCENT (45%) TO ACQUIRE, CONSTRUCT, MAINTAIN, ENHANCE, RENOVATE, RELOCATE, IMPROVE, PROMOTE, SUPPORT AND FUND, HOUSING AND CHILDCARE FOR THE TOURISM-RELATED WORKFORCE, INCLUDING SEASONAL WORKFORCE, AND OTHER WORKERS IN THE COMMUNITY; AND FIFTEEN PERCENT (15%) TO ACQUIRE, CONSTRUCT, MAINTAIN, ENHANCE, RENOVATE, RELOCATE, IMPROVE, PROMOTE, SUPPORT AND FUND SIGNAGE, TRAIL AND TRAILHEAD DEVELOPMENT, ROAD AND BRIDGE PROJECTS, PARKING AND STAGING, AND THE BACKCOUNTRY RANGER POSITION, AND ANY OTHER LAWFUL USES TO FACILITATE AND ENHANCE VISITOR EXPERIENCES, WITH ALL SUCH EXPENDITURES SPENT IN COMPLIANCE WITH LOCAL GOVERNMENT BUDGET LAWS, AND SHALL THE ACTUAL FIRST YEAR REVENUES, AND WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY THEREAFTER, INCLUDING BY RETURN ON INVESTMENT, BE COLLECTED AND SPENT AS A VOTER APPROVED REVENUE CHANGE NOTWITHSTANDING ANY LIMITATION OR CONDITION UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR ANY OTHER PROVISION OF LAW?
A yes vote means
Stays under 30 days anywhere in San Juan County, including Silverton, carry a 3% county lodging tax from January 1, 2027, with all lodging tax money split 40% marketing, 45% workforce housing and childcare, and 15% visitor services.
A no vote means
The county lodging tax stays at 2%, with its current split of 40% marketing, 40% workforce housing and childcare, and 20% visitor services.
Short-Term Stays Across the County01
Ballot Issue 1A raises San Juan County's lodging tax from 2% to 3% starting January 1, 2027. The tax falls on the rental fee, price or other consideration paid for a room or accommodation rented for less than 30 consecutive days anywhere in the county, including the Town of Silverton. Under Resolution 2026-10, voters across the whole county decide the question.
The county's voters approved the 2% tax in November 1996, when state law limited its proceeds to advertising and marketing, according to the resolution. The resolution says House Bill 22-1117 later allowed lodging tax money to pay for childcare and housing for the local workforce and to enhance visitor experiences, and that House Bill 25-1247 now lets a county levy up to 6%. The county's revenue table shows the 2% tax brought in $168,987.20 in 2025 and $196,052.13 in 2024.
The ballot puts the increase at $84,494.00 a year, starting January 1, 2027. The ballot sets no end date.
How All Lodging Tax Money Divides02
In November 2022 the county's voters divided the 2% tax three ways: 40% to tourism marketing, 40% to housing and childcare for the tourism workforce, and 20% to signage, trails, road and bridge projects, parking and the backcountry ranger position, the resolution says.
Ballot Issue 1A applies a new split to all the money the full 3% raises, not only the increase: 40% to marketing and promotion of local tourism; 45% to housing and childcare for the tourism-related workforce, including seasonal workers, and other workers in the community; and 15% to signage, trail and trailhead development, road and bridge projects, parking and staging, the backcountry ranger position and other lawful uses that enhance visitor experiences. If the question fails, the resolution says the 2% rate and the current split stay in effect.
Revenue Kept Outside TABOR03
A yes vote lets the county collect and spend the first-year revenue and every later amount, including returns on investment, as a voter-approved revenue change, free of any limit or condition in the Taxpayer's Bill of Rights (TABOR, Article X, Section 20 of the Colorado Constitution) or any other law. The ballot adds that all the spending must comply with local government budget laws.
The Commissioners' Case04
At the commissioners' July 8, 2026, meeting, Hannah Cooling and Whitney Gaskill discussed a possible increase to the lodging tax "to help fund childcare," and the commissioners agreed to put a measure on the November ballot, according to the minutes. In the resolution, the board says the county "faces ongoing challenges resulting from the impacts of tourism, including the lack of affordable housing, daycare shortage, and the expense of necessary expanded services," and that it "recognizes an increased need in funding, especially in the category of affordable housing and childcare." The commissioners adopted the resolution unanimously on August 12, 2026.
