The 2026 election is over (November 3). Official results are on the Colorado Secretary of State’s website.
Kim MonsonKim Monson · Colorado Voter's Guide 2026
Windsor-Severance Fire Protection District
7F
Ballot issue

Windsor-Severance Fire phased property tax increase

Property tax increaseFire district mill levy
Phases in up to 4 additional mills of property tax between 2027 and 2034 for fire and emergency personnel, equipment, services and facilities.
Windsor-Severance Fire Protection District
On the November 3, 2026 ballot
Kim's Recommendation
NO
Vote No on Windsor-Severance Fire Protection District Ballot Issue 7F

Issue 7F settles three property tax increases in a single election. The steps in 2031 and 2034 take effect years after this vote, and a yes vote now authorizes both of them. I want each increase in a property tax put to the district's voters when it is about to be levied, after they have seen what the earlier step paid for.

The district ties the levy to 10-year plans, and its assessments put the need for a fifth station at 2035 and 15 firefighter/EMTs to staff it that year. A projection that far ahead gives the board a reason to bring a question back to voters when the need arrives. Under 7F, the levy of up to 4 mills then continues with no end date, and the revenue and earnings from it sit outside the revenue limits in TABOR and Title 29.

I recommend a no vote on Windsor-Severance Fire Protection District Ballot Issue 7F.

Kim Monson
Kim Monson
Host, The Kim Monson Show · President, Colorado Union of Taxpayers · Colorado Voter's Guide 2026
Certified ballot question

SHALL WINDSOR-SEVERANCE FIRE PROTECTION DISTRICT TAXES BE INCREASED BY UP TO $44,336,787 BY TAX YEAR 2034, AFTER ALL PHASED-IN INCREASES, AND IN EACH YEAR THEREAFTER BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED FROM A PHASED-IN OPERATING MILL LEVY IMPOSED AT A RATE OF UP TO 1.5 MILLS IN 2027, AN ADDITIONAL 1.5 MILLS IN 2031 AND AN ADDITIONAL 1 MILLS IN 2034 (THE TOTAL OF WHICH IS 4 MILLS AND IS IN ADDITION TO THE MILL LEVY CURRENTLY IMPOSED BY THE DISTRICT), AND CONTINUING THEREAFTER AS PROVIDED BY LAW, WITH SUCH TAX PROCEEDS TO BE USED FOR THE FOLLOWING DISTRICT OPERATIONAL AND CAPITAL EXPENSES: · HIRING NECESSARY FIRE AND EMERGENCY RESPONSE PERSONNEL TO MEET GROWING NEEDS AND NATIONAL MINIMUM STAFFING STANDARDS; · PURCHASING NECESSARY FIRE AND EMERGENCY RESPONSE APPARATUS AND EQUIPMENT; · MAINTAINING AND IMPROVING CURRENT LEVELS OF FIRE PROTECTION AND EMERGENCY SERVICES; · BUILDING AN ADDITIONAL FIRE STATION AND REMODELING EXISTING FACILITIES; AND SHALL ALL REVENUE AND ANY EARNINGS ON THIS TAX CONSTITUTE A PERMANENT VOTER-APPROVED REVENUE CHANGE WITHIN THE MEANING OF ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION AND A WAIVER OF THE LIMITATIONS SET FORTH IN TITLE 29 OF THE COLORADO REVISED STATUTES, AND ANY OTHER LAW?

A yes vote means

Authorizes the phased property-tax increase, continuing after 2034, and the permanent revenue change and statutory waivers.

A no vote means

Does not authorize this increase to the district’s existing levy.

Key facts
Full added levy
Up to 4 mills
Phase-in years
2027, 2031 and 2034
Revenue change
Permanent
Fiscal year spending without the increase (TABOR notice)
$18,723,981
Three Steps to Four Mills01

The Windsor-Severance Fire Protection District, which covers parts of Larimer and Weld counties, seeks in Ballot Issue 7F to raise its operating property tax in three steps: up to 1.5 mills in 2027, an additional 1.5 mills in 2031 and an additional 1 mill in 2034. The three steps total 4 mills on top of the district's current levy of 8.535 mills (the state's certified figure for tax year 2025), and the question sets no end date for them. As an example, at the full 4 mills from 2034, $100,000 of taxable assessed value pays $400 a year. A yes vote this November authorizes all three steps.

The question sets the increase at up to $44,336,787 by tax year 2034, after all three steps, and in each later year whatever additional amounts the levy raises. The TABOR notice for 7F estimates 2027 fiscal year spending without the increase at $18,723,981. The district's approved 2026 budget counts on $15,907,538 in property tax revenue out of $18,285,038 in revenues and sets personnel costs at $12,972,430.

Maximum added tax by phase
Tax yearTotal added millsAnnual added tax at $100,000 assessed value
2027 through 20301.5$150
2031 through 20333$300
2034 onward4$400
Guide calculations at each phase’s maximum rate: taxable assessed value × added mills ÷ 1,000. These are additions to existing taxes; assessed value is not market value.
Annual added tax at the full 4-mill increase

This estimate uses the full 4-mill increase reached in 2034. Earlier phases have lower rates.

Example at $100,000 taxable assessed value

$100,000 × 4 ÷ 1,000 = $400.00

Taxable assessed value is not a home's market value. For 2026 it is about 6% to 7% of the actual value the county assessor sets. A home with an actual value of $500,000 has an assessed value of about $30,600 for local government taxes and $35,250 for school district taxes.

This estimates the added tax at the full 4-mill rate, not the total property tax bill. Earlier phases or a lower levy produce a lower amount. Tax also changes with taxable assessed value.

Larimer County sample ballot, Ballot Issue 7F; Larimer County Treasurer, property tax calculation.
Firefighters, Engines and a Fifth Station02

The question limits the money to four district uses: hiring fire and emergency response personnel to meet growing needs and national minimum staffing standards; purchasing fire and emergency response apparatus and equipment; maintaining and improving current levels of fire protection and emergency services; and building an additional fire station and remodeling existing facilities.

A district fact sheet from June ties the proposal to adding 27 firefighters and 6 administrative staff over 10 years, replacing aging apparatus and building a fifth station. The fact sheet projects a budget deficit starting in 2027 without additional revenue. It puts the cost of a new fire engine at $1.2 million. The district's 2026 to 2036 staffing assessment finds 33 positions needed by 2036 to maintain the district's current service level and close gaps in it. The district's resource assessment projects that it will need Fire Station 5, at County Road 23 and Highway 392, by 2035, and the staffing plan schedules 15 firefighter/EMT hires that year to staff it.

No End Date and Limits Waived03

If 7F passes, all revenue and any earnings on the tax become what the question calls a permanent voter-approved revenue change under Article X, Section 20 of the Colorado Constitution, the Taxpayer's Bill of Rights. The question also waives the limitations in Title 29 of the Colorado Revised Statutes and any other law.

The district board adopted the ballot language in Resolution 2026-04 on August 18, 2026, with all five directors voting yes. A SAFER WINDSOR SEVERANCE registered as an issue committee on September 11, 2026, to support the measure. The TABOR notice carries one written comment in favor and none against.

Campaign support and opposition04
For
TRACER filing, October 28, 2026
Sources05
Official documents
Further reading
Local government records
Show 2 more
Campaigns and committees
Earlier elections
  • Coloradoan story (Nov. 5-6, 2019) reports Windsor-Severance Fire Protection District's 2019 Ballot Issue 7A property tax increase passed with more than 53% in unofficial results, phased in 2020, 2023 and 2026.

The 2026 election is over. Requests for personalized guides closed on November 3, 2026. The full guide remains available to read.

Read the full guide