Proposed Municipality of Niwot Ballot Issue 302 — Authorization To Levy A Sales And Use Tax (Boulder County)

What it does

SHALL NIWOT TAXES BE INCREASED BY $2,800,000 ANNUALLY IN THE FIRST FULL FISCAL YEAR, AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY THEREAFTER FROM A SALES AND USE TAX IMPOSED AT THE RATE OF TWO AND ONE-HALF PERCENT (2.5%), COMMENCING ON JANUARY 1, 2028, FOR THE PURPOSE OF FUNDING CAPITAL IMPROVEMENTS AND RELATED OPERATIONAL EXPENDITURES, INCLUDING BUT NOT LIMITED TO DEBT REPAYMENT, AND ANY LAWFUL MUNICIPAL PURPOSE WITH (I) THE SALES TAX TO BE IMPOSED ON THE SALE OF TANGIBLE PERSONAL PROPERTY AND TAXABLE SERVICES, EXCEPT FOR FOOD FOR DOMESTIC CONSUMPTION AND SUCH OTHER CATEGORIES TO BE EXEMPT AS DETERMINED BY THE GOVERNING BODY OF THE MUNICIPALITY, AND (II) THE USE TAX TO BE IMPOSED ON THE PRIVILEGE OF STORING, USING, OR CONSUMING TANGIBLE PERSONAL PROPERTY IN NIWOT, INCLUDING CONSTRUCTION AND BUILDING MATERIALS, WITH ALL SUCH TAXES TO BE ESTABLISHED BY ORDINANCE OF THE GOVERNING BODY OF THE MUNICIPALITY PRIOR TO THE IMPOSITION OF THE SALES AND USE TAX AND CONSISTENT WITH THIS BALLOT MEASURE; AND SHALL NIWOT BE AUTHORIZED TO COLLECT, RETAIN, AND SPEND ALL REVENUES FROM SUCH TAXES AND ALL EARNINGS THEREON AS A VOTER APPROVED REVENUE CHANGE UNDER ARTICLE X, SECTION 20 OF THE STATE CONSTITUTION?

A YES vote means

Niwot would impose a 2.5% sales and use tax starting January 1, 2028, raising $2,800,000 the first full year, for capital improvements, related operations, debt repayment and any lawful municipal purpose; food for home use would be exempt.

A NO vote means

Niwot would not impose the 2.5% sales and use tax.

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

Only on your ballot if you live in the proposed municipality of Niwot.

Next elections here

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• 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 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 Proposed Municipality of Niwot Ballot Issue 302 mean?

Niwot would impose a 2.5% sales and use tax starting January 1, 2028, raising $2,800,000 the first full year, for capital improvements, related operations, debt repayment and any lawful municipal purpose; food for home use would be exempt.

What does a NO vote on Proposed Municipality of Niwot Ballot Issue 302 mean?

Niwot would not impose the 2.5% sales and use tax.

How many votes does Proposed Municipality of Niwot Ballot Issue 302 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 Proposed Municipality of Niwot Ballot Issue 302?

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.