Ballot Issue 1ALarimer CountySales taxLarimer County Resolution (general sales tax)

Larimer County 0.3% sales and use tax for wildfire, roads and public safety

Larimer County · Larimer County County · November 3, 2026

The question on your ballot

SHALL LARIMER COUNTY TAXES BE INCREASED BY UP TO $34 1/2 MILLION ANNUALLY (ESTIMATED FIRST YEAR INCREASE STARTING JANUARY 1, 2027), AND BY ANY ADDITIONAL AMOUNT GENERATED EACH YEAR THEREAFTER, TO FUND COUNTY PURPOSES INCLUDING: • WILDFIRE, DRINKING WATER SOURCE AREAS, AND NATURAL HAZARD RESILIENCE, INCLUDING PREVENTION, MITIGATION, PREPAREDNESS, RESPONSE, RECOVERY, WATERSHED PROTECTION, FOREST HEALTH, AND OTHER PROJECTS THAT REDUCE THE RISKS OR IMPACTS OF DISASTER; • MAINTAIN, IMPROVE, AND CONSTRUCT COUNTY BRIDGES, ROADS, PARKS, TRAILS, OPEN SPACES AND OTHER RECREATIONAL LANDS TO IMPROVE SAFETY, ACCESS AND QUALITY OF LIFE; AND • COMMUNITY RESILIENCE AND PUBLIC SAFETY, INCLUDING EMERGENCY SERVICES, WILDFIRE SUPPRESSION, ADMINISTRATION AND FUNDING OF PUBLIC BENEFITS, JUSTICE CENTER AND OTHER FACILITY IMPROVEMENTS, AND OTHER COUNTY PRIORITIES AND EMERGING COMMUNITY NEEDS; BY ESTABLISHING A 0.3% (30 CENTS ON $100 PURCHASE) COUNTYWIDE SALES AND USE TAX, EXCLUDING SALES OF FOOD FOR HOME CONSUMPTION, GASOLINE, DIAPERS, PRESCRIPTION DRUGS AND CERTAIN OTHER ITEMS EXEMPT BY LAW; WITH ALL REVENUE SUBJECT TO AN ANNUAL INDEPENDENT AUDIT; AND SHALL THE COUNTY BE AUTHORIZED TO COLLECT, RETAIN AND SPEND ALL REVENUES FROM THIS TAX WITHOUT LIMITATION BY ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION (TABOR), ALL AS PROVIDED IN THE RESOLUTION REFERRING THIS BALLOT ISSUE?

In plain language

A VoterDecoder summary of the official measure text.

Larimer County Ballot Issue 1A would add a 0.3% countywide sales and use tax. The measure estimates a first-year increase of up to $34,500,000, starting January 1, 2027, plus any additional amounts each year after. The money would pay for wildfire, water source, and natural hazard resilience work, along with roads, bridges, parks, trails, and public safety. The tax would not apply to food for home consumption, gasoline, diapers, prescription drugs, or certain other exempt items. A YES vote approves the tax. A NO vote means the tax is not added.

Fiscal impact

The official fiscal statement reports county fiscal year spending of $304,095,093 in 2022 and an estimated $406,355,266 in 2026, an overall change of 33.6%, or $102,260,173. Estimated 2027 spending without the proposed tax increase is $446,990,793. The maximum tax increase authorized by the ballot issue is estimated at $34,500,000.

Official explanation

FINANCIAL IMPACT STATEMENT

ACTUAL HISTORICAL & CURRENT ESTIMATED FISCAL YEAR SPENDING INFORMATION

YEAR 2026 2025 2024 2023 2022 SPENDING $406,355,266* $385,165,961 $384,097,636 $328,437,342 $304,095,093

OVERALL PERCENTAGE CHANGE FROM 2022 THROUGH 2026 33.6%* OVERALL DOLLAR CHANGE FROM 2022 THROUGH 2026 $102,260,173* ESTIMATED 2027 FISCAL YEAR SPENDING WITHOUT PROPOSED TAX INCREASE $446,990,793 ESTIMATED 2027 MAXIMUM TAX INCREASE AUTHORIZED BY THE BALLOT ISSUE $34,500,000

Official ballot arguments

Filed for the official voter guide by each side, printed as submitted.

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.

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