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