County of Boulder 1A - Extension of the Expiring 0.05% Portion of the 2004 Open Space Sales and Use Tax

Boulder County’s open space sales and use taxes have experienced quite a bit of movement over the years. Consider the following voter actions on open space sales and use taxes:

2004 – Voters approve a new 0.10% tax
half (0.05%) permanent -- for maintenance
half (0.05%) expiring end of 2024

2007 – Voters extend a 0.10% tax for 20 years

2009 – Voters reject a 15-yr tax extension of 0.25% tax. This tax was first approved by voters in 1993 and extended in 1999 through 2019.

2010 – Voters approve a new 0.15% tax expiring end of 2030

2016 – Voters approve extending 0.25% tax through 2034
half (0.125%) to continue going to open space
half (0.125%) for sustainability

Of the 1.185% county sales and use tax, 0.475% is dedicated to open space. County commissioners are asking voters to renew the temporary part (0.05%) of the 2004 tax for 15 more years.

Recommendation: TAX

Back in 2016, this site posted the following comment: “We just passed a brand-new open space sales tax in 2010 and were told by proponents that Boulder County had purchased almost everything it ever expected to purchase. I wondered then if 2010 would be the year of the last open space ballot issue – evidently not.”

Website for the Yes side
No known website – Info on an opponents’ website appreciated.

Website for the No side
No known website – Info on an opponents’ website appreciated.


Approved Ballot Language
Boulder County Ballot Issue 1A
OPEN SPACE SALES AND USE TAX EXTENSION AND REVENUE CHANGE

WITH NO INCREASE IN ANY COUNTY TAX, SHALL THE COUNTY'S EXISTING 0.05% OPEN SPACE SALES AND USE TAX BE EXTENDED FOR FIFTEEN (15) YEARS FOR THE PURPOSES OF ACQUIRING, IMPROVING, MANAGING, AND MAINTAINING OPEN SPACE LANDS AND OTHER OPEN SPACE PROPERTY INTERESTS; AND SHALL THE REVENUES AND THE EARNINGS ON THE INVESTMENT OF THE PROCEEDS OF SUCH TAX CONSTITUTE A VOTER-APPROVED REVENUE CHANGE; ALL IN ACCORDANCE WITH BOARD OF COUNTY COMMISSIONERS' RESOLUTION NO. 2023-068?

YES/FOR ___
NO/AGAINST ___

Resolution No. 2023-068 to refer Issue 1A to the voters
https://assets.bouldercounty.gov/wp-content/uploads/2023/08/Reso-23-068-Open-Space-tax-extension-proposal-signed.pdf