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