City of Boulder Ballot Issue 2J — Residential Vacancy Excise Tax (Tabor) (Boulder County)

What it does

SHALL THE CITY OF BOULDER TAXES BE INCREASED $6,000,000 ANNUALLY (WHICH AMOUNT REPRESENTS ESTIMATED REVENUES IN 2028, THE FIRST FULL FISCAL YEAR OF COLLECTION), AND BY SUCH AMOUNTS RAISED ANNUALLY THEREAFTER, BY IMPOSING A $4,000 TAX ON VACANT HOMES THAT ARE OCCUPIED FOR 183 DAYS OR LESS PER YEAR, WITH SUCH AMOUNT NEVER FALLING BELOW $4,000 BUT INCREASING ANNUALLY IN ACCORDANCE WITH THE DENVER-AURORA-LAKEWOOD CONSUMER PRICE INDEX UP TO, BUT NEVER EXCEEDING $7,000, WITH THE REVENUE FROM SUCH TAX TO BE USED FOR THE PURPOSE OF SUPPORTING CITY SERVICES, INCLUDING: POLICE AND FIRE PROTECTION; PARKS AND RECREATION; TRANSPORTATION AND MAINTENANCE; AND OTHER GENERAL SERVICES IMPORTANT TO THE QUALITY OF LIFE IN THE CITY; AND SHALL THE REVENUES FROM SUCH TAXES AND ANY RELATED EARNINGS BE COLLECTED, RETAINED, AND SPENT AS A VOTER-APPROVED REVENUE CHANGE WITHOUT LIMITATION AND AN EXCEPTION TO THE REVENUE AND SPENDING LIMITS OF ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION?

A YES vote means

Boulder would tax homes occupied 183 days a year or less $4,000 a year, rising with the Denver-area consumer price index up to $7,000, raising an estimated $6,000,000 in 2028 for city services such as police, fire, parks and transportation.

A NO vote means

Boulder would not impose the tax on homes occupied 183 days a year or less.

Needed to pass

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Left–right lean

Unclear: our AI read of the official summary isn't confident enough (we require 70%) to place this on the left–right spectrum, so we don't. Read the summary and decide for yourself.

The YES and NO lines are SpectrumVote's plain-language reading of the official text above; the official text is what you vote on.

Official text: source

Background

According to the City of Boulder, Ballot Issue 2J would tax residential property that is vacant for more than half the year (183 days), at roughly $4,000 a year per vacant property, rising annually with local consumer prices but capped at $7,000.

The city says the revenue would go to general city services; as a tax increase it requires voter approval under Colorado's Taxpayer's Bill of Rights (TABOR), and the ballot estimates $6,000,000 in 2028, the first full year of collection.

Put on the ballot by Boulder City Council (referred measure; ordinance number and vote not stated on the city's ballot measures page).

From official source.

Next elections here

• 2028 presidential election · Who has filed so far, from FEC filings

Also on Boulder County ballots

• City of Boulder Ballot Issue 2K — Recreation And Safety Bond (Tabor)
• City of Boulder Ballot Question 2L — Bargaining Rights Union Firefighters in City Charter
• City of Boulder Ballot Question 2M — Debt Limit City Charter Language Change
• City of Lafayette Ballot Issue 2A
• City of Louisville Ballot Issue 2B — Historic Preservation Tax
• City of Louisville Ballot Question 2C — Charter Amendment Expanding Executive Session Topics
• City of Louisville Ballot Question 2D — Charter Amendment to Change Timing for Taking Office
• City of Louisville Ballot Question 2E — Charter Amendment for Initiative and Referendum Signatures
• City of Louisville Ballot Question 2F — Charter Amendment Regarding Meeting Locations
• City of Louisville Ballot Question 2G — Charter Amendment to Allow for Review and Comment
• City of Louisville Ballot Question 2H — Charter Amendment to Update Language
• Proposed Municipality of Niwot Ballot Question 300
• Proposed Municipality of Niwot Ballot Question 301
• Proposed Municipality of Niwot Ballot Issue 302 — Authorization To Levy A Sales And Use Tax
• Proposed Municipality of Niwot Ballot Issue 303 — Authorization To Levy A Property Tax
• Proposed Municipality of Niwot Ballot Issue 304 — Authorization To Levy A Marijuana Special Sales Tax

All Boulder County races and measures →

Quick answers

What does a YES vote on City of Boulder Ballot Issue 2J mean?

Boulder would tax homes occupied 183 days a year or less $4,000 a year, rising with the Denver-area consumer price index up to $7,000, raising an estimated $6,000,000 in 2028 for city services such as police, fire, parks and transportation.

What does a NO vote on City of Boulder Ballot Issue 2J mean?

Boulder would not impose the tax on homes occupied 183 days a year or less.

How many votes does City of Boulder Ballot Issue 2J need to pass?

A simple majority: more than half of the YES and NO votes on this measure must be YES. Leaving it blank doesn't count either way.

Should I vote yes or no on City of Boulder Ballot Issue 2J?

SpectrumVote doesn't endorse anyone or tell you how to vote. Read what a YES and a NO vote each do, and the official text, then decide based on what you want to happen.

When is the vote?

The general election was Tuesday, November 3, 2026. Counts are unofficial until each state certifies its results over the following weeks; your state or county election office has the official results.