Montezuma County lodging tax increase from 2% to 5%
Montezuma County · Montezuma County County · November 3, 2026
The question on your ballot
SHALL MONTEZUMA COUNTY LODGING TAXES BE INCREASED BY $404,598 IN TAX COLLECTION YEAR 2027 AND BY WHATEVER AMOUNTS ARE GENERATED ANNUALLY THEREAFTER BY INCREASING THE COUNTY LODGING TAX FROM 2% TO 5% EFFECTIVE JANUARY 1, 2027, EXCLUDING THE MUNICIPALITY OF CORTEZ WHICH HAS ITS OWN LODGING TAX, AND SHALL THE LODGING TAX REVENUES RECEIVED BY THE COUNTY BE USED FOR THE FOLLOWING PURPOSES: • TOURISM PROMOTION AND MARKETING; • RECREATION, OUTDOOR RECREATION, AND VISITOR-RELATED INFRASTRUCTURE IMPROVEMENTS; • DESTINATION DEVELOPMENT PROJECTS AND VISITOR EXPERIENCE ENHANCEMENTS; • TOURISM RESILIENCY, EMERGENCY RESPONSE, AND RECOVERY EFFORTS RELATED TO EVENTS AFFECTING VISITATION; • ADMINISTRATION, OVERSIGHT, AND IMPLEMENTATION OF AUTHORIZED LODGING TAX PROGRAMS; AND SHALL THE COUNTY BE AUTHORIZED TO COLLECT, RETAIN, AND SPEND ALL REVENUES GENERATED BY SUCH TAX 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.
Montezuma County Ballot Issue 1B would raise the county lodging tax from 2% to 5% starting January 1, 2027. The tax would not apply in Cortez, which has its own lodging tax. The increase would raise $404,598 in 2027. The money would fund tourism promotion, recreation and visitor-related infrastructure, destination development, tourism emergency response and recovery, and running the lodging tax programs. A YES vote approves the increase. A NO vote keeps the 2% rate.
Fiscal impact
The official fiscal statement reports county spending of $50,304,936 in 2022 and an estimated $53,077,520 in 2026, an overall change of 5.5%, or $2,772,584. It estimates the 2027 tax increase at $404,598 and 2027 spending without the increase at $53,077,520.
Official explanation
FINANCIAL IMPACT STATEMENT
TOTAL GOVERNMENT EXPENSES
Fiscal Year Fiscal Year Spending
2026 (Estimated) $53,077,520
2025 (Actual) $43,292,072
2024 (Actual) $39,530,771
2023 (Actual) $48,155,920
2022 (Actual) $50,304,936
Overall change from 2022 to 2026: 5.5% / $2,772,584
Estimated Maximum Dollar Amount of the Proposed Tax Increase for Fiscal Year 2027 (the First Full
Fiscal Year of the Proposed Tax Increase):
$404,598
Estimated 2027 Full Fiscal Year Spending without proposed increase:
$53,077,520
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.