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