County of Boulder 1B – Countywide Open Space Sales and Use Tax Increase and Bond Authorization

The county would like to increase its sales and use tax from 0.65% to 0.80%. This increase of 15¢ on $100 would be in effect through the end of 2030 and would be dedicated to purchasing and preserving open space.

Last year the voters rejected Issue 1A, a 15-year extension of the 25¢ on $100 tax for open space that has been in effect since 1993. This year’s tax is for a smaller percentage, but it increases the current sales tax ratel and lasts for 20 years. This tax would not apply to some items such as food for domestic home consumption, somewhat mitigating its regressive effect.

Proponents of this tax increase claim that Boulder County has purchased almost everything it ever expects to purchase. If this ballot issue passes, could it be the last open space county ballot issue we’ll see?

As noted in the entry for last year’s Issue 1A, the majority of current county sales and use tax is dedicated to open space. See the list below. (Given the controversy about maintenance of county roads, some people might be particularly interested in the 0.10% County Road and Transit Improvements tax.)

0.05% Non-profit Human Service Agencies
      expires 12/31/2018
0.25% Open Space
      expires 12/31/2019
0.10% County Road & Transit Improvements
      expires 6/30/2024
0.10% Open Space
      half expires 12/31/2024
      half in perpetutity for maintenance
0.10% Open Space
      expires 12/31/2029
0.05% Jail Improvement & Operation
      perpetuity

Recommendation: lean toward yes

I prefer tax revenue go into a general fund rather than be dedicated to a particular project. Usually we tie our elected officials' hands when we create dedicated funds, but the county commissioners never seem to have enough money for all the open space they want to buy so it is not an issue in this case.

I prefer this tax increase over last year’s proposed tax increase because the voters who approve it will pay it and not just force it on future taxpayers. Open space is a big draw for residents and visitors. If you appreciate and use open space, consider supporting this tax increase.


Website for the Yes side
http://www.yesonopenspace.org

Website for the No side
No known website -- Info on an opposition website appreciated.


County Issue 1B (Approved Ballot Language)

[Countywide Open Space Sales and Use Tax Increase and Bond Authorization]

SHALL BOULDER COUNTY TAXES BE INCREASED $5.85 MILLION ANNUALLY (FIRST FULL FISCAL YEAR DOLLAR INCREASE STARTING IN 2011), BY THE IMPOSITION OF AN ADDITIONAL COUNTY-WIDE SALES AND USE TAX FOR 20 YEARS TO AND INCLUDING DECEMBER 31, 2030 AT THE RATE OF 0.15% FOR PURPOSES OF OPEN SPACE LAND ACQUISITION OR PRESERVATION THROUGH CONSERVATION EASEMENTS OF:
• MAJOR REMAINING OPEN LANDS, INCLUDING AN EMPHASIS ON AREAS SURROUNDING OR WITHIN EXISTING MOUNTAIN OPEN SPACE PARKS (HEIL/HALL/CARIBOU RANCHES),
• HIGHLY VISIBLE BUFFER LANDS SURROUNDING CITIES AND TOWNS OUTSIDE THEIR URBAN GROWTH AREAS,
• WILDLIFE HABITAT LANDS, ESPECIALLY WINTER ELK RANGE AREAS OF NORTH FOOTHILLS HIGHWAY, AND REMAINING PARCELS ALONG STREAM CORRIDORS, INCLUDING ST. VRAIN RIVER, BOULDER CREEK, LEFTHAND CREEK AND COAL CREEK, • LANDS THAT INCLUDE TRAIL CORRIDORS CONNECTING COMMUNITIES TO OPEN SPACE PROPERTIES,
• AGRICULTURAL LANDS AND IMPROVEMENTS THAT ENHANCE LOCAL FOOD PRODUCTION,
• EFFECTIVE/EFFICIENT USE OF WATER RESOURCES FOR OPEN SPACE LANDS, AND
• IMPROVEMENTS TO SUCH LANDS;
SHALL BOULDER COUNTY DEBT BE INCREASED UP TO $40,000,000, WITH A REPAYMENT COST OF UP TO $66,000,000 FOR PURPOSES OF SUCH OPEN SPACE ACQUISITION AND IMPROVEMENTS BY THE ISSUANCE OF REVENUE BONDS PAYABLE FROM THE PROCEEDS OF SUCH TAX AND, TO THE EXTENT MONEYS FROM SUCH TAX ARE NOT SUFFICIENT FOR THE REPAYMENT OF SUCH BONDS, FROM OTHER COUNTY OPEN SPACE SALES AND USE TAX REVENUES, THE CONSERVATION TRUST FUND, THE COUNTY'S GENERAL FUND AND OTHER LEGALLY AVAILABLE FUNDS, WHICH BONDS SHALL BEAR INTEREST, MATURE, BE SUBJECT TO REDEMPTION, WITH OR WITHOUT PREMIUM, AND BE ISSUED, DATED AND SOLD AT SUCH TIME OR TIMES, AT SUCH PRICES (AT, ABOVE OR BELOW PAR) AND IN SUCH MANNER AND CONTAINING SUCH OTHER TERMS, NOT INCONSISTENT HEREWITH, AS THE BOARD OF COUNTY COMMISSIONERS MAY DETERMINE; SHALL THE COUNTY BE AUTHORIZED, IN ORDER TO PROVIDE FOR THE PAYMENT OF SUCH BONDS, TO ENTER INTO A MULTIPLE-FISCAL YEAR OBLIGATION TO TRANSFER THE PROCEEDS OF THE ADDITIONAL SALES AND USE TAX, AS WELL AS OTHER MONEYS FROM THE COUNTY'S OPEN SPACE SALES AND USE TAX REVENUES AND FUNDS, THE CONSERVATION TRUST FUND, THE GENERAL FUND AND OTHER LEGALLY AVAILABLE FUNDS, TO THE OPEN SPACE CAPITAL IMPROVEMENT TRUST FUND IN AN AMOUNT SUFFICIENT TO PAY THE DEBT SERVICE ON SUCH BONDS AND TO OTHERWISE COMPLY WITH THE COVENANTS OF THE RESOLUTIONS OR OTHER INSTRUMENTS GOVERNING SUCH BONDS; AND SHALL THE EARNINGS ON THE INVESTMENT OF PROCEEDS OF SUCH TAX AND BONDS, REGARDLESS OF AMOUNT, CONSTITUTE A VOTER-APPROVED REVENUE CHANGE; ALL IN ACCORDANCE WITH BOARD OF COUNTY COMMISSIONERS' RESOLUTION NO. 2010-93?
YES ____ NO ____

See Resolution 2010-93 to refer 1B to the ballot.
http://www.bouldercounty.org/bocc/Ballot_Issues/Res_2010-93_Open_Space_Sales_Tax_Boulder_County_Issue_1B.pdf