Boulder $4,000 residential vacancy excise tax
Boulder · November 3, 2026
The question on your ballot
SHALL THE CITY OF BOULDER TAXES BE INCREASED $6,000,000 ANNUALLY (WHICH AMOUNT REPRESENTS ESTIMATED REVENUES IN 2028, THE FIRST FULL FISCAL YEAR OF COLLECTION), AND BY SUCH AMOUNTS RAISED ANNUALLY THEREAFTER, BY IMPOSING A $4,000 TAX ON VACANT HOMES THAT ARE OCCUPIED FOR 183 DAYS OR LESS PER YEAR, WITH SUCH AMOUNT NEVER FALLING BELOW $4,000 BUT INCREASING ANNUALLY IN ACCORDANCE WITH THE DENVER-AURORA-LAKEWOOD CONSUMER PRICE INDEX UP TO, BUT NEVER EXCEEDING $7,000, WITH THE REVENUE FROM SUCH TAX TO BE USED FOR THE PURPOSE OF SUPPORTING CITY SERVICES, INCLUDING: POLICE AND FIRE PROTECTION; PARKS AND RECREATION; TRANSPORTATION AND MAINTENANCE; AND OTHER GENERAL SERVICES IMPORTANT TO THE QUALITY OF LIFE IN THE CITY; AND SHALL THE REVENUES FROM SUCH TAXES AND ANY RELATED EARNINGS BE COLLECTED, RETAINED, AND SPENT AS A VOTER-APPROVED REVENUE CHANGE WITHOUT LIMITATION AND AN EXCEPTION TO THE REVENUE AND SPENDING LIMITS OF ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION?
In plain language
A VoterDecoder summary of the official measure text.
Boulder Ballot Issue 2J would add a $4,000 tax on vacant homes that are occupied for 183 days or less a year. The tax would never fall below $4,000 and would rise each year with the Denver-Aurora-Lakewood consumer price index. It could never go above $7,000. The ballot estimates revenue of $6,000,000 a year, first in 2028, to pay for police and fire protection, parks and recreation, transportation and maintenance, and other city services. A YES vote approves the tax and lets the city keep and spend the revenue without the usual limits. A NO vote means the city does not add this tax.
Official ballot arguments
No official arguments were filed for or against this measure.
What supporters and opponents say — outside sources (not official ballot arguments)
Statements by campaigns, officials and news coverage, quoted with attribution and linked to the original. VoterDecoder did not write them and does not endorse either side.
Supporters say
No public statements in favor were found.
Opponents say
No public statements against were found.