Proposed Municipality of Niwot Ballot Issue 305 — Authorization To Retain And Spend All Revenues (Boulder County)

What it does

SHALL NIWOT BE AUTHORIZED TO RETAIN AND SPEND THE FULL AMOUNT OF ALL REVENUE COLLECTED FROM ALL SOURCES NOT OTHERWISE EXCLUDED FROM FISCAL YEAR SPENDING, INCLUDING BUT NOT LIMITED TO STATE AND LOCAL GRANTS, FEES AND CHARGES, SALES AND USE TAXES, AND PROPERTY TAXES, COMMENCING IN 2027 AND EACH SUBSEQUENT YEAR, WITHOUT REGARD TO ANY STATE REVENUE OR EXPENDITURE LIMITATION INCLUDING THE LIMITATION CONTAINED IN ARTICLE X, SECTION 20 OF THE STATE CONSTITUTION?

A YES vote means

Starting in 2027, Niwot could keep and spend all revenue it collects from all sources, such as grants, fees and taxes, without regard to state revenue or spending limits, including TABOR.

A NO vote means

Niwot's revenue and spending would be subject to state limits, including TABOR.

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.

According to the Election Commission's summary, this measure would let the new municipality keep and spend all revenue it collects from 2027 on, including grants, fees and taxes, without the TABOR revenue limit; if it fails, revenue above the limit would have to be refunded.

It is one of five fiscal measures requested by the petition, alongside a 2.5% sales and use tax, a 4-mill property tax, a 3% marijuana special sales tax, and up to $15 million in road debt.

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 303 — Authorization To Levy A Property Tax

All Boulder County races and measures →

Quick answers

What does a YES vote on Proposed Municipality of Niwot Ballot Issue 305 mean?

Starting in 2027, Niwot could keep and spend all revenue it collects from all sources, such as grants, fees and taxes, without regard to state revenue or spending limits, including TABOR.

What does a NO vote on Proposed Municipality of Niwot Ballot Issue 305 mean?

Niwot's revenue and spending would be subject to state limits, including TABOR.

How many votes does Proposed Municipality of Niwot Ballot Issue 305 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 305?

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.