Cortez lodgers’ tax increase from 2% to 6%
Cortez · November 3, 2026
The question on your ballot
SHALL CITY OF CORTEZ TAXES BE INCREASED NOT MORE THAN $900,000.00 IN TAX COLLECTION YEAR 2027 AND BY WHATEVER AMOUNTS AS ARE GENERATED ANNUALLY THEREAFTER BY INCREASING THE CITY LODGERS’ TAX FROM 2% TO 6% EFFECTIVE JANUARY 1, 2027, AND SHALL THE LODGERS’ TAX REVENUES RECEIVED BY THE CITY BE USED FOR THE FOLLOWING PURPOSES: • INVESTING IN TOURISM MARKETING, INCLUDING ADVERTISING THE COMMUNITY; • ATTRACTING AND FACILITATING ECONOMIC DEVELOPMENT AND REDEVELOPMENT OF PROPERTIES AND INFRASTRUCTURE WITHIN THE CITY, INCLUDING IMPROVING WALKABILITY, LANDSCAPING, STRUCTURES, AND OTHER IMPROVEMENTS; AND • INVESTING IN ARTS AND CULTURAL EVENTS, PROGRAMS AND FACILITIES; PROVIDED THAT THE COUNCIL SHALL ADOPT AN ORDINANCE TO IMPLEMENT THE TAX INCREASE AS PROVIDED IN THIS QUESTION (INCLUDING PROVISIONS FOR THE METHOD OF COLLECTION AND ENFORCEMENT, ANY EXEMPTIONS FROM THE TAX, AND OTHER DETAILS) AND MAY ADJUST THE RATE OF THE LODGERS’ TAX FROM TIME TO TIME SO LONG AS IT DOES NOT EXCEED 6%; AND SHALL ALL AMOUNTS RECEIVED BY THE CITY FROM SUCH TAX AND THE EARNINGS THEREON BE COLLECTED AND SPENT WITHOUT LIMITATION OR CONDITION AS A VOTER-APPROVED REVENUE CHANGE UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION, OR ANY OTHER LAW?
In plain language
A VoterDecoder summary of the official measure text.
Cortez Ballot Issue 2A would raise the city lodgers’ tax from 2% to 6% starting January 1, 2027, raising no more than $900,000.00 in 2027. The money would go to tourism marketing, economic development and redevelopment such as walkability and landscaping, and arts and cultural events and facilities. City Council would adopt an ordinance to carry out the tax and could adjust the rate as long as it stays at or below 6%. A YES vote approves the increase. A NO vote keeps the 2% rate.
Fiscal impact
The official fiscal statement reports city spending of $12,195,245 in 2022 and an estimated $15,929,747 in 2026, an overall change of 31%, or $3,734,502. The city estimates the 2027 tax increase at $900,000 and 2027 spending without the increase at $16,314,604.
Official explanation
FINANCIAL IMPACT STATEMENT
TOTAL CITY FISCAL YEAR SPENDING
Fiscal Year Fiscal Year Spending
2026 (estimated) $15,929,747
2025 (actual) $14,775,456
2024 (actual) $15,723,310
2023 (actual) $17,246,028
2022 (actual) $12,195,245
Overall change from 2022 to 2026: 31% / $3,734,502
City Estimate of the Maximum Dollar Amount of the Proposed Tax Increase For
Fiscal Year 2027 (the First Full Fiscal Year of the Proposed Tax Increase):
$900,000
City Estimate of 2027 Fiscal Year Spending Without the Proposed Tax Increase:
$16,314,604
Arguments for and against
Only one side filed an official argument for the voter guide. It is printed as submitted; the other side is a summary written by VoterDecoder.
Argument in favor
The Lodgers’ Tax has not been raised in many years and remains lower than comparable municipalities in the region. Importantly, it is paid by overnight visitors, not Cortez residents. The permitted uses in this measure directly address the need to attract and retain visitors. Tourism marketing brings people to Cortez, while investment in walkability and downtown improvements gives them encouragement to stay longer and spend more locally. Funding for arts and cultural programs supports the musicians, artists, and small venues that make Cortez a destination rather than a drive through. This revenue could expand on drawing visitors to Cortez by supporting local organizations, special events, and free family friendly gatherings such as the balloon glow and Third Thursday. It could also strengthen sporting and community organizations working to promote Cortez as an affordable place to stay, shop, and dine, and help boost larger regional events like the Ute Mountain Rodeo and 12 Hours of Mesa Verde. Together, these investments generate more tourism, which benefits local businesses, hotels, and restaurants. Additional funding could support development and improvements in areas like South Broadway and enable new community events and opportunities. Funds could go to support downtown walkability and improve transportation across the Cortez area. Voters are encouraged to approve this measure.
Argument against
No official argument against was submitted.
Voters who do not want a higher tax on overnight stays in Cortez could vote NO. The measure would triple the lodgers’ tax rate, from 2% to 6%, on visitors who stay in the city. Voters who think the current 2% rate is enough to support tourism could vote NO for that reason. Voters who prefer that the city not gain authority to adjust the rate on its own could also vote NO. Under the measure, City Council could change the rate by ordinance as long as it does not exceed 6%. A NO vote keeps the current 2% rate.
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.