Larimer County Ballot Issue 1A

What it does

SHALL LARIMER COUNTY TAXES BE INCREASED BY UP TO $34 1/2 MILLION ANNUALLY (ESTIMATED FIRST YEAR INCREASE STARTING JANUARY 1, 2027), AND BY ANY ADDITIONAL AMOUNT GENERATED EACH YEAR THEREAFTER, TO FUND COUNTY PURPOSES INCLUDING: · WILDFIRE, DRINKING WATER SOURCE AREAS, AND NATURAL HAZARD RESILIENCE, INCLUDING PREVENTION, MITIGATION, PREPAREDNESS, RESPONSE, RECOVERY, WATERSHED PROTECTION, FOREST HEALTH, AND OTHER PROJECTS THAT REDUCE THE RISKS OR IMPACTS OF DISASTER; · MAINTAIN, IMPROVE, AND CONSTRUCT COUNTY BRIDGES, ROADS, PARKS, TRAILS, OPEN SPACES AND OTHER RECREATIONAL LANDS TO IMPROVE SAFETY, ACCESS AND QUALITY OF LIFE; AND · COMMUNITY RESILIENCE AND PUBLIC SAFETY, INCLUDING EMERGENCY SERVICES, WILDFIRE SUPPRESSION, ADMINISTRATION AND FUNDING OF PUBLIC BENEFITS, JUSTICE CENTER AND OTHER FACILITY IMPROVEMENTS, AND OTHER COUNTY PRIORITIES AND EMERGING COMMUNITY NEEDS; BY ESTABLISHING A 0.3% (30 CENTS ON $100 PURCHASE) COUNTYWIDE SALES AND USE TAX, EXCLUDING SALES OF FOOD FOR HOME CONSUMPTION, GASOLINE, DIAPERS, PRESCRIPTION DRUGS AND CERTAIN OTHER ITEMS EXEMPT BY LAW; WITH ALL REVENUE SUBJECT TO AN ANNUAL INDEPENDENT AUDIT; AND SHALL THE COUNTY BE AUTHORIZED TO COLLECT, RETAIN AND SPEND ALL REVENUES FROM THIS TAX WITHOUT LIMITATION BY ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION (TABOR), ALL AS PROVIDED IN THE RESOLUTION REFERRING THIS BALLOT ISSUE?

A YES vote means

Larimer County would add a 0.3% sales and use tax, excluding food for home use, gas, diapers and prescriptions, raising up to $34 1/2 million a year starting January 1, 2027, for wildfire and natural hazard resilience, roads, bridges, parks and trails, and public safety, with an annual audit.

A NO vote means

Larimer County would not add the 0.3% sales and use tax.

What it would cost

Up to 0.3% sales tax: $0.30 on a $100 taxable purchase.

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

The Larimer County Board of County Commissioners referred this 0.3% countywide sales and use tax to voters by resolution at its August 25, 2026 Administrative Matters meeting; the motion by Commissioner Stephens carried 2–0, with Commissioner Kefalas excused, according to the meeting minutes.

The resolution cites increasing risks from wildfire, drought, flooding and other natural hazards, rising demands on county services and infrastructure driven in part by federal and state requirements, and the need for a dedicated, sustainable revenue source; it states the revenues are meant to provide flexibility rather than be limited to a single project, program or area.

According to the minutes, Sheriff John Feyen and representatives of watershed and wildfire organizations spoke in support, and the county's announcement says Commissioner Stephens cited $6 million in budget cuts and shrinking federal and state grants; the announcement lists groceries, gasoline, diapers, prescription drugs and period products as exempt.

Put on the ballot by Larimer County Board of County Commissioners, 2–0 (1 excused), August 25, 2026.

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

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Quick answers

What does a YES vote on Larimer County Ballot Issue 1A mean?

Larimer County would add a 0.3% sales and use tax, excluding food for home use, gas, diapers and prescriptions, raising up to $34 1/2 million a year starting January 1, 2027, for wildfire and natural hazard resilience, roads, bridges, parks and trails, and public safety, with an annual audit.

What does a NO vote on Larimer County Ballot Issue 1A mean?

Larimer County would not add the 0.3% sales and use tax.

How many votes does Larimer County Ballot Issue 1A 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 Larimer County Ballot Issue 1A?

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.