A yes vote on West End Health Service District Ballot Issue 6B raises district taxes by $949,950 annually beginning in collection year 2027, and by whatever amounts the levy generates after that, through a property tax of no more than 20.000 mills for district operating and capital expenses. The question sets no end date for the levy. As an example, at the full 20.000 mills, a property with $10,000 of assessed value pays $200 a year.
West End Health Service District Property Tax
Ballot Issue 6B sets a ceiling of 20.000 mills and lets the district adjust its rate to offset revenue lost to refunds, abatements, a change in the law or a new method for calculating assessed valuation. When a change in the law lowers what West End property owners are assessed, the district may reset its rate to recover the money.
The question also exempts all district revenue, whatever its source, from TABOR's limits. I hold that taxes collected above those limits belong to the people who paid them, and this question lets the district keep them. I oppose a tax with no end date whose rate the district may reset when the law lowers assessments, and whose revenue stays outside TABOR's limits.
I recommend a no vote on West End Health Service District Ballot Issue 6B.

SHALL WEST END HEALTH SERVICE DISTRICT TAXES BE INCREASED $949,950.00 ANNUALLY BEGINNING IN COLLECTION YEAR 2027, AND BY SUCH AMOUNTS AS MAY BE GENERATED THEREAFTER BY LEVYING AN AD VALOREM PROPERTY TAX NOT TO EXCEED 20.000 MILLS, TO PAY DISTRICT OPERATING AND CAPITAL EXPENSES, PROVIDED THAT SUCH MILL LEVY RATE MAY BE ADJUSTED TO OFFSET REVENUE LOSSES RESULTING FROM REFUNDS, ABATEMENTS AND CHANGES IN THE LAW OR THE METHOD FOR CALCULATING ASSESSED VALUATION; AND SHALL SUCH REVENUES AND ALL OTHER DISTRICT REVENUES BE COLLECTED, RETAINED AND SPENT AS A VOTER-APPROVED REVENUE CHANGE, OFFSET AND EXCEPTION TO THE LIMITS WHICH WOULD OTHERWISE APPLY UNDER TABOR (ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION) OR ANY OTHER LAW?
The district could levy up to 20 mills from collection year 2027, adjustable to offset refunds, abatements and assessment-law changes, and keep all its revenue outside TABOR's limits.
The district would levy no property tax under this question.
Basin Clinic, Inc., a Colorado nonprofit corporation, submitted the district's service plan, and the Montrose County Board of County Commissioners approved it in Resolution No. 18-2026 on June 10, 2026.
The plan anticipates using the tax to support the planning, financing, construction and ongoing operation of a critical access hospital. Its 2027 projection lists net patient revenue of $418,358 and an operating loss of $338,977 before the district property tax. The plan says the district may consider facilities of approximately 65,000 square feet, at a preliminary cost of approximately $82.2 million, and calls both figures illustrative planning estimates subject to material change. The plan states that the November 3, 2026, organizational election authorizes no debt and that later debt for capital projects would require voter approval under TABOR as it currently exists.
The question lets the district adjust the mill levy rate to offset revenue losses resulting from refunds, abatements and changes in the law or in the method for calculating assessed valuation. It also makes this tax's revenue, and all other district revenue, a voter-approved revenue change and an exception to the limits that would otherwise apply under TABOR or any other law.
Ballot Question 6A, on the same ballot, asks whether the West End Health Service District shall be organized; 6B's tax applies only to a district that 6A organizes. The service plan gives the district power to levy property taxes upon approval by its eligible electors, and it provides for a five-member board whose first members are elected at the November 3, 2026, organizational election. A no vote on 6B means the district levies no property tax under this question.
- Service Plan ... for the Organization of a Health Service District ... To Be Known As West End Health Service District (submitted by Basin…Montrose County District Court (order calling the organizational election on the petition for the proposed West End Health Service District); service plan approved by Montrose County BOCC