Proposed Municipality of Niwot Ballot Issue 303 — Authorization To Levy A Property Tax (Boulder County)

What it does

SHALL NIWOT TAXES BE INCREASED BY $900,000 ANNUALLY IN THE FIRST FULL FISCAL YEAR, AND BY SUCH ADDITIONAL AMOUNTS RAISED ANNUALLY THEREAFTER BY AN AD VALOREM PROPERTY TAX MILL LEVY IMPOSED AT THE RATE OF FOUR (4) MILLS FOR THE PURPOSE OF MEETING OPERATIONAL AND MAINTENANCE COSTS; AND SHALL THE REVENUE FROM SUCH MILL LEVY CONSTITUTE A VOTER APPROVED REVENUE CHANGE UNDER ARTICLE X, SECTION 20 OF THE STATE CONSTITUTION AND AN EXCEPTION TO THE LIMITATION SET FORTH IN SECTION 29-1-301 OF THE COLORADO REVISED STATUTES?

A YES vote means

Niwot would levy a 4-mill property tax, raising $900,000 the first full year, for operating and maintenance costs.

A NO vote means

Niwot would not levy the 4-mill property tax.

What it would cost

4 mills: $400 a year for every $100,000 of taxable value (a mill is $1 per $1,000). Taxable value is after exemptions such as homestead; your tax bill or property appraiser shows yours.

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.

Background

This question reached the ballot through a citizen petition to incorporate Niwot, which required 150 signatures of registered electors within the proposed boundary (population 4,306 in the 2020 Census) and was filed with the Boulder County District Court, according to the court-appointed Niwot Election Commission.

The 4-mill property tax is one of five fiscal (TABOR) measures the petition asked to place on the ballot, alongside a 2.5% sales and use tax, a 3% marijuana special sales tax, a measure to retain and spend all revenue, and up to $15 million in road debt.

The Election Commission's summary estimates the 4-mill levy at about $273 a year at Niwot's median actual home value of $1,090,100, and says the measure states a first-year increase of $900,000.

Under TABOR, the summary of comments in favor of each fiscal issue is written by the petition representatives and the summary against is compiled by the Election Commission, which takes no position on incorporation.

Put on the ballot by Citizen petition filed with the Boulder County District Court; election ordered by the court, which appointed the Niwot Election Commission on May 21, 2026.

From official source 1, official source 2, official source 3.

In the news

• Niwot incorporation: Voters to decide whether to form a town government in November · Boulder Reporting Lab

Next elections here

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

Also on Boulder County ballots

• City of Boulder Ballot Issue 2J — Residential Vacancy Excise Tax (Tabor)
• 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 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 303 mean?

Niwot would levy a 4-mill property tax, raising $900,000 the first full year, for operating and maintenance costs.

What does a NO vote on Proposed Municipality of Niwot Ballot Issue 303 mean?

Niwot would not levy the 4-mill property tax.

How many votes does Proposed Municipality of Niwot Ballot Issue 303 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 303?

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.