West Metro Fire sales tax

West Metro Fire Rescue serves more than 300,000 residents in Jefferson and Douglas counties. Ballot Issue 7C adds a district sales tax of three-quarters of a percent, 75 cents on every $100 purchase. The question excludes "EVERYDAY NECESSITIES LIKE GROCERIES, GAS AND MEDICINE" and adds the tax to all other taxes the district levies. It raises district taxes by up to $36,300,000 in fiscal year 2027 and by whatever the tax raises each year after that. It states no end date. A yes vote lets the district keep the tax revenue and its investment earnings as a voter-approved revenue and spending change under Article X, Section 20 of the Colorado Constitution (TABOR) and any other law.

The question states its purpose as "MAINTAINING VITAL FIREFIGHTING AND EMERGENCY MEDICAL SERVICES." It lists five uses, "INCLUDING BUT NOT LIMITED TO": rapid emergency medical and firefighting response to meet increased demand, adequate numbers of first responders, firefighter and paramedic safety and health, updated medical and rescue equipment, and stronger local wildfire response. The question requires monthly review of all district spending by the district's citizen board of directors, a yearly independent audit and reporting on the district's website.

The board adopted Resolution 2026-06 by unanimous roll call on August 18, 2026, calling the election on a 0.75% sales tax to pay operating and capital costs.

The district says its population has grown about 5% since 2017 while calls for service have grown four times as fast. It puts the rise in the cost of its services at 137% over ten years and has identified more than $150 million in capital needs over the next ten. It says state constitutional and legal changes left it with nearly $11 million less revenue in 2026, and it projects a $40 million shortfall in 2027.

A 16-member Community Advisory Group reviewed the district's finances and found it operating efficiently, but that rising demand, increasing costs and declining revenue require additional funding solutions. Its short-term recommendations included considering a sales tax measure and private fundraising. Its long-term recommendations included a future capital bond measure, evaluation of impact fees on new development, advocacy for reimbursement changes and continued efforts to reduce costs.

Jefferson County's TABOR notice shows district spending of $89,367,957 in 2022 and an estimated $134,357,665 in 2026, an overall change of 50.34%. It estimates district spending of $134,000,000 in the first full fiscal year without the tax. The comment filed against 7C says the district's financial reports show property tax revenue up 33% from 2021 to 2025, and that the district should lower its operating levy if it wants sales tax revenue. It adds that, combined with other ballot measures, the total rate could exceed 9%.