Kiowa County 1.5% sales and use tax for 15 years
Kiowa County · Kiowa County County · November 3, 2026
The question on your ballot
SHALL KIOWA COUNTY TAXES BE INCREASED FOR GENERAL COUNTY PURPOSES (50%) AND COUNTY ROADS AND BRIDGE CONSTRUCTION AND MAINTENANCE PURPOSES (50%) BY THE PROPOSED 1.5% COUNTYWIDE SALES AND USE TAX WHICH IS TO BE LEVIED AND IMPOSED, COMMENCING JANUARY 1, 2027 AND CONTINUING FOR 15 YEARS; WHICH IS ESTIMATED TO GENERATE THE FIRST FULL FISCAL YEAR INCREASE OF $500,000 AND BY SUCH AMOUNTS AS ARE RECEIVED IN ANY YEAR THEREAFTER, MORE OR LESS, TO BE ALLOCATED AND EXPENDED AS DETERMINED DURING THE COUNTY BUDGET REVIEW PROCESS ON AN ANNUAL BASIS; AND BE IMPOSED AS FOLLOWS: A SALES TAX AT A RATE OF 1.5% ON THE SALE OF TANGIBLE PERSONAL PROPERTY AT RETAIL AND THE FURNISHING OF SERVICES IN THE COUNTY; A USE TAX AT A RATE OF 1.5% ON THE STORAGE, USE OR CONSUMPTION IN THE COUNTY OF ANY CONSTRUCTION AND BUILDING MATERIALS PURCHASED AT RETAIL EXCLUDING MOTOR VEHICLE AND OTHER VEHICLES PURCHASED AT RETAIL ON WHICH REGISTRATION IS REQUIRED; EXEMPTING SALES OF AGRICULTURE ITEMS AS DEFINED IN C.R.S. 39-26-716 (1)-(4); PROVIDED THAT THIS QUESTION DOES NOT AUTHORIZE THE COUNTY TO INCREASE ANY OTHER FEE OR TAX, INCLUDING PROPERTY TAXES; AND SHALL THIS TAX INCREASE CONSTITUTE A VOTER APPROVED REVENUE CHANGE AND EXCEPTION TO THE LIMITS THAT OTHERWISE WOULD APPLY TO THE COUNTY UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION, COMMONLY KNOWN AS THE TAXPAYER'S BILL OF RIGHTS OR-"TABOR"; ALL IN ACCORDANCE WITH THE RESOLUTION ADOPTED BY THE BOARD OF COUNTY COMMISSIONERS OF KIOWA COUNTY AND SET FORTH IN RESOLUTION NO. 2026-8?
In plain language
A VoterDecoder summary of the official measure text.
Kiowa County Ballot Issue 1A would add a 1.5% countywide sales and use tax starting January 1, 2027, for 15 years, estimated to raise $500,000 in the first full year. Half would go to general county purposes and half to county roads and bridges. The use tax would apply to construction and building materials, and agricultural items would be exempt. The question does not let the county raise any other tax, including property taxes. A YES vote approves the tax. A NO vote means it is not added.
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.