Odd-numbered years have fewer state ballot measures because TABOR only allows fiscal measures on the state ballot. This year the county and city ballot measures are also fiscal measures. All the ballot measures were referred to the ballot by the state, county or city’s governing body.
In 2022, this site changed how it approached most tax measures. Rather than weigh in on whether or not you should vote for a tax or debt question, this site started putting the word “TAX” and, starting this year, “DEBT” in the Recommendation field, neither supporting nor opposing the measure but sometimes giving you some things to consider. An exception: this site has been a consistent supporter of debrucing measures, like Prop LL.
Each of the 6 ballot measures has its own post with more information and a space to make a comment on the specific ballot measure. Please limit comments on this introductory post to general comments about the process or the election.
In general, the further down the ballot you go, the more influence you have! Please research the issues and candidates and vote the entire ballot. Encourage your family, friends, neighbors, colleagues and anyone else eligible to vote to do likewise. If you vote early, you can avoid some of those pesky “Get Out the Vote” (GOTV) reminders.
This is the last year that Boulder will vote on city council in odd-numbered years. Long, even-year ballots will be yet longer for Boulder voters. Odd-year ballots will contain only school board and ballot measures; voter turnout will likely decrease in odd years.
At the bottom of this post are other ballot measure websites as well as a link to the Boulder County Clerk’s website. The links are updated as more resources become available.
Ballots were mailed out starting October 10 so you should have your ballot already. Please make a plan for getting your ballot if you have moved. Remember that in Colorado you can register and vote as late as Election Day, Tuesday, November 4th. Most people vote in one of 3 ways:
1) In person at one of your county’s Voter Service and Polling Centers
2) Mail your ballot with appropriate postage and allow for adequate delivery time (Within CO, your county clerk is supposed to pay the postage if you don’t affix stamps, but you might not want to risk it.)
3) Drop off your ballot at any Colorado polling place or ballot drop box, even outside of your county
VOCABULARY
Proposition = Statutory change
Propositions need only a simple majority to pass.
Propositions can be modified later by the Colorado General Assembly.
State Referenda - denoted by letters
The General Assembly put referenda on the ballot.
Ballot Issues = Tax or debt measures
Ballot Questions = Others
2025 BALLOT MEASURES
STATE OF COLORADO
Proposition LL
Debruce from Prop FF Revenue Limits
Let CO keep and spend money above the estimate for Prop FF, Healthy School Meals
YES
Proposition MM
Increase Taxes on High-Income Households to Fully Fund Healthy School Meals
Lower the deduction limit on households earning $300,000 to fund school meals, with any excess up to $95M supporting SNAP
TAX
COUNTY OF BOULDER
County of Boulder Issue 1A
Open Space Sales Tax Extension in Perpetuity
Extend in perpetuity the 0.15% sales tax set to expire at the end of 2030
TAX
County of Boulder Issue 1B
Mental/Behavioral Health Sales Tax of 0.15% for 3 years
A “starter tax” to develop long-term mental/behavioral health solutions for future taxpayer funding and voter approval
TAX
CITY OF BOULDER
City of Boulder Issue 2A
Community, Culture, Resilience, and Safety Tax Extension in Perpetuity
Extend in perpetuity the 0.3% sales tax set to expire at the end of 2036
TAX
City of Boulder Issue 2B
Community, Culture, Resilience, and Safety Tax Debt Authorization
Allow the city council to take on debt now to be repaid by future (if approved) CCRS tax revenues
DEBT
ELECTION ADMINISTRATION SITES
Colorado Secretary of State – Go Vote Colorado page
http://govotecolorado.gov
Boulder County Clerk and Recorder
303 413 7740
https://www.bouldercounty.org/elections/
Look up your voter registration, see a sample ballot, check your ballot status, and find the county Voter Service and Polling Center locations.
https://bouldercounty.gov/elections/ballot-information/
GOVERNMENT SITES
Blue Book / Folleto Informativo (Colorado Legislative Council)
https://leg.colorado.gov/content/initiatives/initiatives-blue-book-overview/ballot-information-booklet-blue-book
The real name of the Blue Book is the 2024 State Ballot Information Booklet – available in English and Spanish.
State Ballot Analysis - https://leg.colorado.gov/BallotAnalysis
Colorado Secretary of State
[Amendments and] Propositions on the 2025 Ballot
https://www.coloradosos.gov/pubs/elections/Initiatives/ballot/contacts/2025.html
Boulder County
https://bouldercounty.gov/government/county-ballot-issues/
City of Boulder
https://bouldercolorado.gov/elections
INFORMATION-ONLY SITES
League of Women Voters – also listed under Advocacy Sites
https://www.vote411.org/
See your ballot, learn about the issues and the candidates
Ballotpedia
https://ballotpedia.org/Colorado_2025_ballot_measures
Entries for each ballot measure include supporters and opponents and campaign finance information
MEDIA SITES
Daily Camera 2025 Voter Guide
https://www.dailycamera.com/2025/10/12/boulder-county-colorado-voter-guide-2025/
Boulder Reporting Lab 2025 Election Guide
https://boulderreportinglab.org/2025/10/05/boulder-2025-voter-guide-what-to-know-before-election-day-nov-4/
Yellow Scene Election Guide 2025
https://yellowscene.com/2025/10/18/2025-election-guide-boulder-county-the-north-metro/
Colorado Public Radio Voter’s Guide
https://www.cpr.org/2025/10/10/vg-2025-colorado-voter-guide/
ADVOCACY ORGANIZATION SITES
These sites take positions on all or most of the measures.
League of Women Voters of Boulder County 2025 Ballot Measures (English and Spanish)
https://lwvbc.org/content.aspx?page_id=22&club_id=629866&module_id=744444
PLAN-Boulder County 2025 Ballot Issue Endorsements
https://www.planboulder.org/2025-ballot-issue-endorsements
New Era Colorado Action Fund Boulder Voter Guide
https://neweracoloradoaction.org/voter-guide/boulder/
League of Women Voters of Colorado Where the League Stands
https://lwvcolorado.org/content.aspx?page_id=22&club_id=314195&module_id=745563
Bell Policy Center 2025 Ballot Guide
https://bellpolicy.org/2025-ballot-guide/
Colorado Fiscal Institute 2025 Voter Guide
https://coloradofiscal.org/2025-voter-guide/
Common Sense Institute Colorado 2025 Ballot Guide
https://www.commonsenseinstituteus.org/colorado/research/ballot-issues/2025-colorado-ballot-guide
ACLU Guide to School Board Elections
https://www.aclu-co.org/school-board-ballot-guide-2025/
POLITICAL PARTY AND PARTY-ADJACENT SITES
Boulder County Democratic Party 2025 Voter Guide
https://www.bocodems.org/2025-voter-guide/
Boulder County Republican Party 2025 Voter Guide
https://bocogop.org/voter-information/
Boulder Progressives 2025 Voter Guide
https://www.boulderprogressives.org/voter-guide
Progress Now Colorado 2025 Voters Guide
https://progressivevotersguide.com/colorado/2025/general/county/boulder
CITIZEN SITES
Richard Valenty
https://richardvalenty.com/election-2025-dawn-of-the-new-abnormal/
Eric Budd
https://bouldercoloradovoterguide.com/2025/10/13/election-2025-boulder-colorado-voter-guide/
Wednesday, October 29, 2025
Proposition LL – Debruce from Prop FF Revenue Limits
In 2022 Colorado voters passed Prop FF to “support healthy meals for public school students.”
The Taxpayer’s Bill of Rights (TABOR) requires Colorado to estimate the revenue that will be collected from new or increased taxes, to refund any revenue collected above the estimate, and to prevent over-collection in future years by reducing the tax. However, TABOR also allows tax-imposing jurisdictions to get permission from voters to keep and spend excess revenue – known as debrucing, after Douglas Bruce, the author of TABOR. https://bellpolicy.org/what-is-debrucing/
Prop LL asks voters to debruce Colorado from Prop FF’s revenue limits.
Recommendation: YES
This website has long been in favor of deBrucing. Requiring the state to return collected money and to ratchet down tax rates (while not allowing the state to ratchet up tax rates when needed) is unnecessarily bureaucratic and substantially limits Colorado’s fiscal flexibility. No other state has adopted a TABOR-like measure.
Website for the Yes Side
Keep Kids Fed Colorado – https://www.yesonllandmm.com/
Website for the No Side
No known dedicated website – Info on an opponents’ website appreciated.
Approved Ballot Language
Proposition LL (STATUTORY)
Without raising taxes, may the state keep and spend all revenue generated by the 2022 voter-approved state tax deduction limits on individuals with incomes of $300,000 or more and maintain these deduction limits in order to continue funding the healthy school meals for all program, which pays for public schools to offer free breakfast and lunch to all students in kindergarten through twelfth grade?
YES/FOR ___
NO/AGAINST ___
HB25-1274 (Section 2) to refer Proposition LL to the voters
https://leg.colorado.gov/bills/hb25-1274
The Taxpayer’s Bill of Rights (TABOR) requires Colorado to estimate the revenue that will be collected from new or increased taxes, to refund any revenue collected above the estimate, and to prevent over-collection in future years by reducing the tax. However, TABOR also allows tax-imposing jurisdictions to get permission from voters to keep and spend excess revenue – known as debrucing, after Douglas Bruce, the author of TABOR. https://bellpolicy.org/what-is-debrucing/
Prop LL asks voters to debruce Colorado from Prop FF’s revenue limits.
Recommendation: YES
This website has long been in favor of deBrucing. Requiring the state to return collected money and to ratchet down tax rates (while not allowing the state to ratchet up tax rates when needed) is unnecessarily bureaucratic and substantially limits Colorado’s fiscal flexibility. No other state has adopted a TABOR-like measure.
Website for the Yes Side
Keep Kids Fed Colorado – https://www.yesonllandmm.com/
Website for the No Side
No known dedicated website – Info on an opponents’ website appreciated.
Approved Ballot Language
Proposition LL (STATUTORY)
Without raising taxes, may the state keep and spend all revenue generated by the 2022 voter-approved state tax deduction limits on individuals with incomes of $300,000 or more and maintain these deduction limits in order to continue funding the healthy school meals for all program, which pays for public schools to offer free breakfast and lunch to all students in kindergarten through twelfth grade?
YES/FOR ___
NO/AGAINST ___
HB25-1274 (Section 2) to refer Proposition LL to the voters
https://leg.colorado.gov/bills/hb25-1274
Proposition MM – Increase Taxes on High-Income Households to Fully Fund Healthy School Meals
Prop FF created the Healthy School Meals for All program which took in more revenue than estimated – see Prop LL – but has unmet expenses due to higher-than-expected inflation and student participation. Three components of the program have not yet been funded: 1) use local ingredients, 2) increase school meal workers’ wages, and 3) offer infrastructure assistance. Meanwhile, the federal law H.R. 1 passed earlier this year and increased the state costs for SNAP (previously known as food stamps).
Prop FF lowered the state income tax deduction limit on households earning $300,000 “to $12,000 for single tax filers and $16,000 for joint tax filers.” Prop MM would lower the deduction limit further “to $1,000 for single tax filers and $2,000 for joint tax filers” to take in up to $95M in additional revenue to fully fund school meals. Once the Healthy School Meals program is funded, any excess up to that $95M would support SNAP.
Recommendation: TAX
About 200,000 households in Colorado, equivalent to about 6% of Colorado households, earn $300,000 or more as filers’ adjusted gross income.
Website for the Yes Side
Keep Kids Fed Colorado – https://www.yesonllandmm.com/
Website for the No Side
No known dedicated website – Info on an opponents’ website appreciated.
Approved Ballot Language
Proposition MM (STATUTORY)
SHALL STATE TAXES BE INCREASED BY $95 MILLION ANNUALLY BY A CHANGE TO THE COLORADO REVISED STATUTES TO SUPPORT ACCESS TO HEALTHY FOOD FOR COLORADO KIDS AND FAMILIES, INCLUDING THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM, AND, IN CONNECTION THEREWITH, INCREASING STATE TAXABLE INCOME ONLY FOR INDIVIDUALS WHO HAVE A FEDERAL TAXABLE INCOME OF $300,000 OR MORE BY LIMITING ITEMIZED OR STANDARD STATE INCOME TAX DEDUCTIONS TO $1,000 FOR SINGLE TAX RETURN FILERS AND $2,000 FOR JOINT TAX RETURN FILERS FOR THE PURPOSES OF FULLY FUNDING THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM TO CONTINUE PAYING FOR PUBLIC SCHOOLS TO OFFER FREE BREAKFAST AND LUNCH TO ALL PUBLIC SCHOOL STUDENTS WHILE ALSO INCREASING WAGES FOR EMPLOYEES WHO PREPARE AND SERVE SCHOOL MEALS, HELPING SCHOOLS USE BASIC, NUTRITIOUS INGREDIENTS, INSTEAD OF PROCESSED PRODUCTS, AND ENSURING THAT COLORADO GROWN AND RAISED PRODUCTS ARE PART OF SCHOOL MEALS; SUPPORTING THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) THAT HELPS LOW-INCOME COLORADO FAMILIES AFFORD GROCERIES; AND ALLOWING THE STATE TO RETAIN AND SPEND AS A VOTER-APPROVED REVENUE CHANGE ALL ADDITIONAL TAX REVENUE GENERATED BY THESE TAX DEDUCTION CHANGES?
Changes in Income Taxes Owed by Income Category
Income Category Proposed Change in Average Income Tax Owed
$299,999 or less $0
$300,000 or more +$486
YES/FOR ___
NO/AGAINST ___
HB25-1274 (Section 3) to refer Proposition MM to the voters
https://leg.colorado.gov/bills/hb25-1274
Prop FF lowered the state income tax deduction limit on households earning $300,000 “to $12,000 for single tax filers and $16,000 for joint tax filers.” Prop MM would lower the deduction limit further “to $1,000 for single tax filers and $2,000 for joint tax filers” to take in up to $95M in additional revenue to fully fund school meals. Once the Healthy School Meals program is funded, any excess up to that $95M would support SNAP.
Recommendation: TAX
About 200,000 households in Colorado, equivalent to about 6% of Colorado households, earn $300,000 or more as filers’ adjusted gross income.
Website for the Yes Side
Keep Kids Fed Colorado – https://www.yesonllandmm.com/
Website for the No Side
No known dedicated website – Info on an opponents’ website appreciated.
Approved Ballot Language
Proposition MM (STATUTORY)
SHALL STATE TAXES BE INCREASED BY $95 MILLION ANNUALLY BY A CHANGE TO THE COLORADO REVISED STATUTES TO SUPPORT ACCESS TO HEALTHY FOOD FOR COLORADO KIDS AND FAMILIES, INCLUDING THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM, AND, IN CONNECTION THEREWITH, INCREASING STATE TAXABLE INCOME ONLY FOR INDIVIDUALS WHO HAVE A FEDERAL TAXABLE INCOME OF $300,000 OR MORE BY LIMITING ITEMIZED OR STANDARD STATE INCOME TAX DEDUCTIONS TO $1,000 FOR SINGLE TAX RETURN FILERS AND $2,000 FOR JOINT TAX RETURN FILERS FOR THE PURPOSES OF FULLY FUNDING THE HEALTHY SCHOOL MEALS FOR ALL PROGRAM TO CONTINUE PAYING FOR PUBLIC SCHOOLS TO OFFER FREE BREAKFAST AND LUNCH TO ALL PUBLIC SCHOOL STUDENTS WHILE ALSO INCREASING WAGES FOR EMPLOYEES WHO PREPARE AND SERVE SCHOOL MEALS, HELPING SCHOOLS USE BASIC, NUTRITIOUS INGREDIENTS, INSTEAD OF PROCESSED PRODUCTS, AND ENSURING THAT COLORADO GROWN AND RAISED PRODUCTS ARE PART OF SCHOOL MEALS; SUPPORTING THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM (SNAP) THAT HELPS LOW-INCOME COLORADO FAMILIES AFFORD GROCERIES; AND ALLOWING THE STATE TO RETAIN AND SPEND AS A VOTER-APPROVED REVENUE CHANGE ALL ADDITIONAL TAX REVENUE GENERATED BY THESE TAX DEDUCTION CHANGES?
Changes in Income Taxes Owed by Income Category
Income Category Proposed Change in Average Income Tax Owed
$299,999 or less $0
$300,000 or more +$486
YES/FOR ___
NO/AGAINST ___
HB25-1274 (Section 3) to refer Proposition MM to the voters
https://leg.colorado.gov/bills/hb25-1274
County of Boulder 1A – Open Space Sales Tax Extension in Perpetuity
This 0.15% open space sales tax first appeared on the 2010 ballot with an expiration date of the end of 2030. The county commissioners voted 2 to 1 to ask voters to extend this tax in perpetuity.
It’s interesting that the county is asking now to extend in perpetuity the 0.15% open space tax that expires at the end of 2030 and makes no mention in Resolution 2025-036 of the 0.10% open space tax that expires a year earlier. A 0.05% Emergency Services sales tax is also set to expire at the end of 2027, but another 0.05% Emergency Services sales tax is in perpetuity.
Forty percent of the county sales tax goes to acquire and maintain open space. Open space is considered a “fundamental shared value of the citizens of Boulder County.” Below is the breakdown of the county’s 1.185% sales and use tax.
0.05% Emergency Services
expires 12/31/2027
on ballot 2022
0.05% Human Services
expires 12/31/2033
on ballot 2000, 2003, 2008, 2017
0.125% Sustainability
expires 12/31/2034
on ballot 2016
0.185% Attainable Housing
expires 12/31/2039
on ballot 2023
on ballot 2018 as Alternative Sentencing
0.10% Open Space
expires 12/31/2029
on ballot 2000, 2007
0.15% Open Space
expires 12/31/2030
on ballot 2010, 2025
0.125% Open Space
expires 12/31/2034
on ballot 1993 and 1999 (both 0.25%), 2016
0.05% Open Space
expires 12/31/2039
on ballot 2004, 2023
0.05% Open Space (2004 ballot)
perpetuity for maintenance
0.05% Jail (2014, 2018 ballots)
perpetuity
0.10% Transportation (2001, 2007, 2022 ballots)
perpetuity
0.10% Wildfire Mitigation (2022 ballot)
perpetuity
0.05% Emergency Services (2022 ballot)
perpetuity
Recommendation: TAX
Why is the county asking to make a tax that expires in 5 years permanent but not first talking about an earlier expiring open space tax? Here are the county sales tax rates through 2031 if no more county sales tax measures are placed on the ballot before November 2031.
2026 and 2027 = 1.185% (+ 0.15% if 1B passes = 1.335%)
2028 = 1.135% (+ 0.15% if 1B passes = 1.285%)
2029 = 1.135%
2030 = 1.035%
2031 = 0.885% (+0.15% if 1A passes = 1.035%)
Here are some sales tax considerations as you ponder whether or not to support this tax into perpetuity: Sales taxes are regressive. Most of the county’s revenue comes from property taxes, federal and state sources (e.g., pass-through monies, state lottery), and fees (e.g., motor vehicle, recording, filing fees). About 18% of the budgeted 2025 county revenue comes from sales taxes.
Website for the Yes Side
No known website – Info on a supporters’ 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 0.15% OPEN SPACE SALES AND USE TAX BE EXTENDED IN PERPETUITY FOR THE PURPOSES OF ACQUIRING, IMPROVING, MANAGING, AND MAINTAINING OPEN SPACE LANDS AND OTHER OPEN SPACE PROPERTY INTERESTS, INCLUDING AGRICULTURAL OPEN SPACE; 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. 2025-036?
YES/FOR ___
NO/AGAINST ___
Resolution 2025-037 to refer 1A to the voters
https://assets.bouldercounty.gov/wp-content/uploads/2025/08/2025-Open_Space_Extension_Ballot_Question_Resolution.pdf
Resolution 2025-036 describing 1A in detail
https://assets.bouldercounty.gov/wp-content/uploads/2025/08/2025-Open_Space_Extension_Tax_Proposal_Resolution.pdf
It’s interesting that the county is asking now to extend in perpetuity the 0.15% open space tax that expires at the end of 2030 and makes no mention in Resolution 2025-036 of the 0.10% open space tax that expires a year earlier. A 0.05% Emergency Services sales tax is also set to expire at the end of 2027, but another 0.05% Emergency Services sales tax is in perpetuity.
Forty percent of the county sales tax goes to acquire and maintain open space. Open space is considered a “fundamental shared value of the citizens of Boulder County.” Below is the breakdown of the county’s 1.185% sales and use tax.
0.05% Emergency Services
expires 12/31/2027
on ballot 2022
0.05% Human Services
expires 12/31/2033
on ballot 2000, 2003, 2008, 2017
0.125% Sustainability
expires 12/31/2034
on ballot 2016
0.185% Attainable Housing
expires 12/31/2039
on ballot 2023
on ballot 2018 as Alternative Sentencing
0.10% Open Space
expires 12/31/2029
on ballot 2000, 2007
0.15% Open Space
expires 12/31/2030
on ballot 2010, 2025
0.125% Open Space
expires 12/31/2034
on ballot 1993 and 1999 (both 0.25%), 2016
0.05% Open Space
expires 12/31/2039
on ballot 2004, 2023
0.05% Open Space (2004 ballot)
perpetuity for maintenance
0.05% Jail (2014, 2018 ballots)
perpetuity
0.10% Transportation (2001, 2007, 2022 ballots)
perpetuity
0.10% Wildfire Mitigation (2022 ballot)
perpetuity
0.05% Emergency Services (2022 ballot)
perpetuity
Recommendation: TAX
Why is the county asking to make a tax that expires in 5 years permanent but not first talking about an earlier expiring open space tax? Here are the county sales tax rates through 2031 if no more county sales tax measures are placed on the ballot before November 2031.
2026 and 2027 = 1.185% (+ 0.15% if 1B passes = 1.335%)
2028 = 1.135% (+ 0.15% if 1B passes = 1.285%)
2029 = 1.135%
2030 = 1.035%
2031 = 0.885% (+0.15% if 1A passes = 1.035%)
Here are some sales tax considerations as you ponder whether or not to support this tax into perpetuity: Sales taxes are regressive. Most of the county’s revenue comes from property taxes, federal and state sources (e.g., pass-through monies, state lottery), and fees (e.g., motor vehicle, recording, filing fees). About 18% of the budgeted 2025 county revenue comes from sales taxes.
Website for the Yes Side
No known website – Info on a supporters’ 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 0.15% OPEN SPACE SALES AND USE TAX BE EXTENDED IN PERPETUITY FOR THE PURPOSES OF ACQUIRING, IMPROVING, MANAGING, AND MAINTAINING OPEN SPACE LANDS AND OTHER OPEN SPACE PROPERTY INTERESTS, INCLUDING AGRICULTURAL OPEN SPACE; 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. 2025-036?
YES/FOR ___
NO/AGAINST ___
Resolution 2025-037 to refer 1A to the voters
https://assets.bouldercounty.gov/wp-content/uploads/2025/08/2025-Open_Space_Extension_Ballot_Question_Resolution.pdf
Resolution 2025-036 describing 1A in detail
https://assets.bouldercounty.gov/wp-content/uploads/2025/08/2025-Open_Space_Extension_Tax_Proposal_Resolution.pdf
County of Boulder 1B – Mental/Behavioral Health Sales Tax of 0.15% for 3 years
1B’s proposed new tax is the result of work on the Boulder County Behavioral Health Roadmap. https://bouldercounty.gov/departments/community-services/strategic-initiatives/behavioral-health-roadmap/
The ballot language went through a couple of iterations before settling on the final language. In particular, the tax was reduced from 15 years to only 3 years when state Senator Judy Amabile, among others, argued that “transformational change” is needed. By presenting a 3-year tax, critical programs can be funded now, and the county has time to carefully evaluate needs and results and “reformulate allocations before asking voters to extend.”
A 2019 paper found that a majority of bankruptcies are due to high medical costs. https://pmc.ncbi.nlm.nih.gov/articles/PMC6366487/ Now, imminent skyrocketing health insurance premiums are a sticking point in ending the federal government shutdown. Millions of Americans are worried that they won’t have access to needed health care. Health care includes mental and behavioral health.
Recommendation: TAX
The 1A write-up included the county sales tax rates through 2031 if no more county sales tax measures are placed on the ballot before November 2031, but supporters of this tax definitely want to come back in a couple of years to ask for an extension. Below are the county sales tax rates through 2030 assuming that both 1B and a future extension pass. Note that while the sales tax gets as high as 1.335% for two years, in 2030 the rate would go back down to the current sales tax of 1.185%.
2025 = 1.185%
2026, 2027 = 1.185% + 0.15% = 1.335%
2028, 2029 = 1.135% + 0.15% = 1.285%
2030 = 1.035% + 0.15% = 1.185%
Website for the Yes Side
Yes on Mental Health 1B – https://www.healthymindsstrongercommunity.org/
Website for the No Side
No known website – Info on an opponents’ website appreciated.
Approved Ballot Language
Boulder County Ballot Issue 1B
MENTAL AND BEHAVIORAL HEALTH SALES AND USE TAX AND REVENUE CHANGE
SHALL BOULDER COUNTY TAXES BE INCREASED $15 MILLION ANNUALLY (FIRST FULL FISCAL YEAR DOLLAR INCREASE IN 2026) BY IMPOSING AN ADDITIONAL SALES AND USE TAX FOR THREE YEARS OF 0.15% FOR THE PURPOSE OF ADDRESSING UNMET NEEDS OF YOUTH, ADULTS, FAMILIES, UNHOUSED INDIVIDUALS, AND OLDER ADULTS IN BOULDER COUNTY WITH OR AT RISK OF MENTAL HEALTH AND SUBSTANCE USE DISORDERS BY PROVIDING MENTAL HEALTH CRISIS SERVICES; SUICIDE PREVENTION AND INTERVENTION; MENTAL HEALTH AND SUBSTANCE USE PREVENTION, TREATMENT, AND RECOVERY; TREATMENT SERVICES FOR UNHOUSED INDIVIDUALS; AND ASSISTANCE FINDING APPROPRIATE SERVICES THROUGH COMMUNITY-BASED ORGANIZATIONS, GOVERNMENTAL ENTITIES, AND OTHER OPTIONS; AND SHALL THE REVENUES AND THE EARNINGS ON THE INVESTMENT OF THE PROCEEDS OF SUCH TAX, REGARDLESS OF AMOUNT, CONSTITUTE A VOTER-APPROVED REVENUE CHANGE; ALL IN ACCORDANCE WITH BOARD OF COUNTY COMMISSIONERS' RESOLUTION NO. 2025-038?
YES/FOR ___
NO/AGAINST ___
Resolution 2025-039 to refer 1B to the voters
https://assets.bouldercounty.gov/wp-content/uploads/2025/08/2025-Mental_and_Behavioral_Health_Tax_Ballot_Question_Resolution.pdf
Resolution 2025-038 describing 1B in detail
https://assets.bouldercounty.gov/wp-content/uploads/2025/08/2025-Mental_and_Behavioral_Health_Tax_Proposal_Resolution.pdf
The ballot language went through a couple of iterations before settling on the final language. In particular, the tax was reduced from 15 years to only 3 years when state Senator Judy Amabile, among others, argued that “transformational change” is needed. By presenting a 3-year tax, critical programs can be funded now, and the county has time to carefully evaluate needs and results and “reformulate allocations before asking voters to extend.”
A 2019 paper found that a majority of bankruptcies are due to high medical costs. https://pmc.ncbi.nlm.nih.gov/articles/PMC6366487/ Now, imminent skyrocketing health insurance premiums are a sticking point in ending the federal government shutdown. Millions of Americans are worried that they won’t have access to needed health care. Health care includes mental and behavioral health.
Recommendation: TAX
The 1A write-up included the county sales tax rates through 2031 if no more county sales tax measures are placed on the ballot before November 2031, but supporters of this tax definitely want to come back in a couple of years to ask for an extension. Below are the county sales tax rates through 2030 assuming that both 1B and a future extension pass. Note that while the sales tax gets as high as 1.335% for two years, in 2030 the rate would go back down to the current sales tax of 1.185%.
2025 = 1.185%
2026, 2027 = 1.185% + 0.15% = 1.335%
2028, 2029 = 1.135% + 0.15% = 1.285%
2030 = 1.035% + 0.15% = 1.185%
Website for the Yes Side
Yes on Mental Health 1B – https://www.healthymindsstrongercommunity.org/
Website for the No Side
No known website – Info on an opponents’ website appreciated.
Approved Ballot Language
Boulder County Ballot Issue 1B
MENTAL AND BEHAVIORAL HEALTH SALES AND USE TAX AND REVENUE CHANGE
SHALL BOULDER COUNTY TAXES BE INCREASED $15 MILLION ANNUALLY (FIRST FULL FISCAL YEAR DOLLAR INCREASE IN 2026) BY IMPOSING AN ADDITIONAL SALES AND USE TAX FOR THREE YEARS OF 0.15% FOR THE PURPOSE OF ADDRESSING UNMET NEEDS OF YOUTH, ADULTS, FAMILIES, UNHOUSED INDIVIDUALS, AND OLDER ADULTS IN BOULDER COUNTY WITH OR AT RISK OF MENTAL HEALTH AND SUBSTANCE USE DISORDERS BY PROVIDING MENTAL HEALTH CRISIS SERVICES; SUICIDE PREVENTION AND INTERVENTION; MENTAL HEALTH AND SUBSTANCE USE PREVENTION, TREATMENT, AND RECOVERY; TREATMENT SERVICES FOR UNHOUSED INDIVIDUALS; AND ASSISTANCE FINDING APPROPRIATE SERVICES THROUGH COMMUNITY-BASED ORGANIZATIONS, GOVERNMENTAL ENTITIES, AND OTHER OPTIONS; AND SHALL THE REVENUES AND THE EARNINGS ON THE INVESTMENT OF THE PROCEEDS OF SUCH TAX, REGARDLESS OF AMOUNT, CONSTITUTE A VOTER-APPROVED REVENUE CHANGE; ALL IN ACCORDANCE WITH BOARD OF COUNTY COMMISSIONERS' RESOLUTION NO. 2025-038?
YES/FOR ___
NO/AGAINST ___
Resolution 2025-039 to refer 1B to the voters
https://assets.bouldercounty.gov/wp-content/uploads/2025/08/2025-Mental_and_Behavioral_Health_Tax_Ballot_Question_Resolution.pdf
Resolution 2025-038 describing 1B in detail
https://assets.bouldercounty.gov/wp-content/uploads/2025/08/2025-Mental_and_Behavioral_Health_Tax_Proposal_Resolution.pdf
City of Boulder 2A – Community, Culture, Resilience, and Safety Tax Extension in Perpetuity
In 2014 Boulder voters approved a new Community, Culture, and Safety sales tax of 0.30% for three years (2015-2017). In 2017 voters approved a tax extension through 2021. In 2021 the city modified the name to Community, Culture, Resilience, and Safety Tax; voters approved a tax extension through 2036. This year – eleven years before the tax is due to expire – the city is asking to extend in perpetuity the 0.3% sales tax.
This 2A sales tax is the largest sales tax on the ballot this year. With uncertain economic times due to impacts from H.R. 1, the federal government shutdown and Trump’s threats to impose tariffs and fire members of the Federal Reserve, is this a good time to ask voters to continue forever a tax that expires more than a decade from now?
This in-perpetuity tax is paired with 2B, a debt authorization measure.
Recommendation: TAX
PLAN-Boulder County has concerns about the city extending taxes in order to meet revenue shortfalls. PLAN-Boulder County recommends an extensive, public evaluation of city programs and services. Boulder could convene a Blue Ribbon Commission (as it did in 2008 and 2010) to make recommendations regarding city finances.
Website for the Yes Side
No known website – Info on a supporters’ website appreciated.
Website for the No Side
No known website – Info on an opponents’ website appreciated.
Approved Ballot Language
City of Boulder Ballot Issue 2A
COMMUNITY, CULTURE, RESILIENCE, AND SAFETY (CCRS) TAX EXTENSION (TABOR)
WITHOUT RAISING ADDITIONAL TAXES, SHALL THE EXISTING COMMUNITY, CULTURE, RESILIENCE, AND SAFETY SALES AND USE TAX OF 0.3 PERCENT, INITIALLY SCHEDULED TO EXPIRE ON DECEMBER 31, 2036, BE EXTENDED IN PERPETUITY, AS A VOTER APPROVED REVENUE CHANGE, WITH THE REVENUE FROM SUCH TAX EXTENSION AND ALL EARNINGS THEREON, STARTING JANUARY 1, 2026, TO BE USED TO BUILD AND MAINTAIN CITY CAPITAL IMPROVEMENT PROJECTS INCLUDING, BUT NOT LIMITED TO: ROADS, PATHS, BIKE LANES, TRAILS, AND SIDEWALK ENHANCEMENTS; RECREATION CENTER RENOVATIONS AND REPLACEMENTS; SNOW AND ICE RESPONSE; PARKS AND PLAYGROUND REFURBISHMENTS; FIRE AND POLICE STATION RENOVATIONS AND REPLACEMENTS; CRITICAL BRIDGE REPLACEMENTS; AND OPEN SPACE TRAIL AND TRAILHEAD IMPROVEMENTS; AND USE UP TO 10 PERCENT OF SUCH TAX REVENUE TO FUND A GRANT POOL FOR NON-PROFIT ORGANIZATION PROJECTS THAT SERVE THE PEOPLE OF BOULDER AND RELATED COSTS INCLUDING GRANT PROGRAM ADMINISTRATION COSTS IN COMPLIANCE WITH TERMS, CONDITIONS, AND TIMING ADOPTED BY THE CITY COUNCIL; AND IN CONNECTION THEREWITH, SHALL THE TAX REVENUES AND ANY EARNINGS FROM THE REVENUES CONSTITUTE A VOTER APPROVED REVENUE CHANGE AND AN EXCEPTION TO THE REVENUE AND SPENDING LIMITS OF ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION?
YES/FOR ___
NO/AGAINST ___
Ordinance 8710 to refer 2A to the voters
https://documents.bouldercolorado.gov/WebLink/DocView.aspx?id=194185&dbid=0&repo=LF8PROD2&_ga=2.31742526.141484268.1761719773-1093956677.1752467140&cr=1
This 2A sales tax is the largest sales tax on the ballot this year. With uncertain economic times due to impacts from H.R. 1, the federal government shutdown and Trump’s threats to impose tariffs and fire members of the Federal Reserve, is this a good time to ask voters to continue forever a tax that expires more than a decade from now?
This in-perpetuity tax is paired with 2B, a debt authorization measure.
Recommendation: TAX
PLAN-Boulder County has concerns about the city extending taxes in order to meet revenue shortfalls. PLAN-Boulder County recommends an extensive, public evaluation of city programs and services. Boulder could convene a Blue Ribbon Commission (as it did in 2008 and 2010) to make recommendations regarding city finances.
Website for the Yes Side
No known website – Info on a supporters’ website appreciated.
Website for the No Side
No known website – Info on an opponents’ website appreciated.
Approved Ballot Language
City of Boulder Ballot Issue 2A
COMMUNITY, CULTURE, RESILIENCE, AND SAFETY (CCRS) TAX EXTENSION (TABOR)
WITHOUT RAISING ADDITIONAL TAXES, SHALL THE EXISTING COMMUNITY, CULTURE, RESILIENCE, AND SAFETY SALES AND USE TAX OF 0.3 PERCENT, INITIALLY SCHEDULED TO EXPIRE ON DECEMBER 31, 2036, BE EXTENDED IN PERPETUITY, AS A VOTER APPROVED REVENUE CHANGE, WITH THE REVENUE FROM SUCH TAX EXTENSION AND ALL EARNINGS THEREON, STARTING JANUARY 1, 2026, TO BE USED TO BUILD AND MAINTAIN CITY CAPITAL IMPROVEMENT PROJECTS INCLUDING, BUT NOT LIMITED TO: ROADS, PATHS, BIKE LANES, TRAILS, AND SIDEWALK ENHANCEMENTS; RECREATION CENTER RENOVATIONS AND REPLACEMENTS; SNOW AND ICE RESPONSE; PARKS AND PLAYGROUND REFURBISHMENTS; FIRE AND POLICE STATION RENOVATIONS AND REPLACEMENTS; CRITICAL BRIDGE REPLACEMENTS; AND OPEN SPACE TRAIL AND TRAILHEAD IMPROVEMENTS; AND USE UP TO 10 PERCENT OF SUCH TAX REVENUE TO FUND A GRANT POOL FOR NON-PROFIT ORGANIZATION PROJECTS THAT SERVE THE PEOPLE OF BOULDER AND RELATED COSTS INCLUDING GRANT PROGRAM ADMINISTRATION COSTS IN COMPLIANCE WITH TERMS, CONDITIONS, AND TIMING ADOPTED BY THE CITY COUNCIL; AND IN CONNECTION THEREWITH, SHALL THE TAX REVENUES AND ANY EARNINGS FROM THE REVENUES CONSTITUTE A VOTER APPROVED REVENUE CHANGE AND AN EXCEPTION TO THE REVENUE AND SPENDING LIMITS OF ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION?
YES/FOR ___
NO/AGAINST ___
Ordinance 8710 to refer 2A to the voters
https://documents.bouldercolorado.gov/WebLink/DocView.aspx?id=194185&dbid=0&repo=LF8PROD2&_ga=2.31742526.141484268.1761719773-1093956677.1752467140&cr=1
City of Boulder 2B – Community, Culture, Resilience, and Safety Tax Debt Authorization
Issue 2B is paired with Issue 2A. Any money borrowed under 2B would be repaid “solely from the extension of the Community, Culture, Resilience and Safety sales and use tax of 0.3 cents, if separately approved.” If 2A does not pass, then there will be no funds for 2B.
Recommendation: DEBT
These uncertain economic times, as noted in the 2A write-up, may call for restraint on borrowing.
Website for the Yes Side
No known website – Info on a supporters’ website appreciated.
Website for the No Side
No known website – Info on an opponents’ website appreciated.
Approved Ballot Language
City of Boulder Ballot Issue 2B
COMMUNITY, CULTURE, RESILIENCE, AND SAFETY (CCRS) TAX DEBT AUTHORIZATION (TABOR)
SHALL CITY OF BOULDER DEBT BE INCREASED UP TO $262,000,000 (PRINCIPAL AMOUNT) WITH A MAXIMUM REPAYMENT COST OF UP TO $350,000,000 (SUCH AMOUNT BEING THE TOTAL PRINCIPAL AND INTEREST THAT COULD BE PAYABLE OVER THE MAXIMUM LIFE OF THE DEBT) TO BE PAYABLE SOLELY FROM THE EXTENSION OF THE COMMUNITY, CULTURE, RESILIENCE AND SAFETY SALES AND USE TAX OF 0.3 CENTS, IF SEPARATELY APPROVED; WITH SUCH DEBT TO BE SOLD AT SUCH TIME AND IN SUCH MANNER AND TO CONTAIN SUCH TERMS, NOT INCONSISTENT HEREWITH, AS THE CITY COUNCIL MAY DETERMINE, AND THE PROCEEDS OF SUCH DEBT AND EARNINGS THEREON BEING USED TO FUND CITY CAPITAL IMPROVEMENT PROJECTS AND NON-PROFIT PROJECTS THAT SERVE THE CITIZENS OF BOULDER PAYABLE FROM SUCH SALES AND USE TAX EXTENSION INCLUDING, AMONG OTHER THINGS: ROADS, PATHS, BIKE LANES, TRAILS, AND SIDEWALK ENHANCEMENTS; RECREATION CENTER RENOVATIONS AND REPLACEMENTS; SNOW AND ICE RESPONSE; PARKS AND PLAYGROUND REFURBISHMENTS; FIRE AND POLICE STATION RENOVATIONS AND REPLACEMENTS; CRITICAL BRIDGE REPLACEMENTS; AND OPEN SPACE TRAIL AND TRAILHEAD IMPROVEMENTS; AND IN CONNECTION THEREWITH, SHALL ANY EARNINGS FROM THE INVESTMENT OF THE PROCEEDS OF SUCH DEBTS CONSTITUTE A VOTER APPROVED REVENUE CHANGE AND AN EXCEPTION TO THE REVENUE AND SPENDING LIMITS OF ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION?
YES/FOR ___
NO/AGAINST ___
Ordinance 8711 to refer 2B to the voters
https://documents.bouldercolorado.gov/WebLink/DocView.aspx?id=194184&dbid=0&repo=LF8PROD2&_ga=2.162545212.141484268.1761719773-1093956677.1752467140
Recommendation: DEBT
These uncertain economic times, as noted in the 2A write-up, may call for restraint on borrowing.
Website for the Yes Side
No known website – Info on a supporters’ website appreciated.
Website for the No Side
No known website – Info on an opponents’ website appreciated.
Approved Ballot Language
City of Boulder Ballot Issue 2B
COMMUNITY, CULTURE, RESILIENCE, AND SAFETY (CCRS) TAX DEBT AUTHORIZATION (TABOR)
SHALL CITY OF BOULDER DEBT BE INCREASED UP TO $262,000,000 (PRINCIPAL AMOUNT) WITH A MAXIMUM REPAYMENT COST OF UP TO $350,000,000 (SUCH AMOUNT BEING THE TOTAL PRINCIPAL AND INTEREST THAT COULD BE PAYABLE OVER THE MAXIMUM LIFE OF THE DEBT) TO BE PAYABLE SOLELY FROM THE EXTENSION OF THE COMMUNITY, CULTURE, RESILIENCE AND SAFETY SALES AND USE TAX OF 0.3 CENTS, IF SEPARATELY APPROVED; WITH SUCH DEBT TO BE SOLD AT SUCH TIME AND IN SUCH MANNER AND TO CONTAIN SUCH TERMS, NOT INCONSISTENT HEREWITH, AS THE CITY COUNCIL MAY DETERMINE, AND THE PROCEEDS OF SUCH DEBT AND EARNINGS THEREON BEING USED TO FUND CITY CAPITAL IMPROVEMENT PROJECTS AND NON-PROFIT PROJECTS THAT SERVE THE CITIZENS OF BOULDER PAYABLE FROM SUCH SALES AND USE TAX EXTENSION INCLUDING, AMONG OTHER THINGS: ROADS, PATHS, BIKE LANES, TRAILS, AND SIDEWALK ENHANCEMENTS; RECREATION CENTER RENOVATIONS AND REPLACEMENTS; SNOW AND ICE RESPONSE; PARKS AND PLAYGROUND REFURBISHMENTS; FIRE AND POLICE STATION RENOVATIONS AND REPLACEMENTS; CRITICAL BRIDGE REPLACEMENTS; AND OPEN SPACE TRAIL AND TRAILHEAD IMPROVEMENTS; AND IN CONNECTION THEREWITH, SHALL ANY EARNINGS FROM THE INVESTMENT OF THE PROCEEDS OF SUCH DEBTS CONSTITUTE A VOTER APPROVED REVENUE CHANGE AND AN EXCEPTION TO THE REVENUE AND SPENDING LIMITS OF ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION?
YES/FOR ___
NO/AGAINST ___
Ordinance 8711 to refer 2B to the voters
https://documents.bouldercolorado.gov/WebLink/DocView.aspx?id=194184&dbid=0&repo=LF8PROD2&_ga=2.162545212.141484268.1761719773-1093956677.1752467140
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