For those who live in Colorado to experience Colorado, Boulder County Issue 1A would help pay to protect or even expand some of Colorado’s natural beauty.

Boulder County Issue 1A, at its simplest, would extend an existing 0.05% county sales and use tax that is scheduled to expire in 2024 for 15 years. The tax would provide the county with about $5.5 million in its first full year, but future revenue collections might depend on economic performance. The ballot resolution for 1A would authorize the county to spend this revenue on items including but not limited to open space purchases, maintenance, enhancements, and joint purchases.

Boulder County Parks and Open Space lands are separate from City of Boulder Open Space and Mountain Parks holdings, but City of Boulder taxpayers would pay the 1A tax if it passes – along with residents of other cities in the county or unincorporated areas of the county, and visitors who make taxable purchases while they’re here. The measure would pass with a simple majority.

Q – What would the money be used for?

Boulder County currently owns and manages about 76,000 acres of open space (26,000 of these acres as active agricultural land), and manages more than 40,000 acres of conservation easements on private land. Boulder County might still purchase additional land parcels if they meet criteria and become available, but the county has a responsibility to manage lands in the interest of habitat protection and visitor experiences.

Passing 1A would allow the county to use the revenue for land purchases, joint purchases with municipalities in Boulder County, new conservation easements, and obtaining water or mineral rights. 1A would also allow spending on needs including trail maintenance, parking lots, restrooms, fencing, habitat protection, irrigation, or other improvements.

Tax History and Funding Figures

The story of how 1A came about perhaps started in 1993, when voters approved a 0.25% sales and use tax for open space. In 2004, voters approved an extension of 0.10% from the 1993 tax, and beginning Jan. 1, 2025, 0.05% from the 2004 extension would be continued in perpetuity. However, the 2004 measure said the other 0.05% would expire Dec. 31, 2024 – and this is the portion 1A is asking to extend for another 15 years.

There are several other county open space sales and use taxes in existence, and the current total county open space sales and use tax is 0.475%, so defeating 1A would move this tax down to 0.425% at the end of 2024, assuming no other changes.

The 2023 adopted budget for Parks and Open Space was $56,222,102.90, split primarily between salaries, operational expenses, and purchases. The department listed about 148 Full-Time Equivalent (FTE) positions for 2023.

For More Information

I definitely condensed many pages of county resolutions and budgets into one relatively short section. But people who want to pore over a great deal more detail can do so!

What you’ll see on your ballot:

WITH NO INCREASE IN ANY COUNTY TAX, SHALL THE COUNTY’S EXISTING 0.05% OPEN SPACE SALES AND USE TAX BE EXTENDED FOR FIFTEEN (15) YEARS FOR THE PURPOSES OF ACQUIRING, IMPROVING, MANAGING, AND MAINTAINING OPEN SPACE LANDS AND OTHER OPEN SPACE PROPERTY INTERESTS; AND SHALL THE REVENUES AND THE EARNINGS ON THE INVESTMENT OF THE PROCEEDS OF SUCH TAX CONSTITUTE A VOTER-APPROVED REVENUE CHANGE; ALL IN ACCORDANCE WITH BOARD OF COUNTY COMMISSIONERS’ RESOLUTION NO. 2023-068?

1A PRO:

  • The funding will help Boulder County manage its public land holdings, including trail maintenance and habitat protection.
  • 1A is only a tax extension of a tax that was also used for open space. It’s not a tax increase.
  • County residents and visitors value using Boulder County’s open space, and this tax should help make sure most people have positive visitor experiences.

1A CON:

  • The 2004 ballot measure said the tax at stake in 1A would expire in 2024, and some voters might wish to let it expire.
  • Some people believe sales taxes are regressive, and we should find other ways to fund open space.
  • Some people believe we have enough open space and we spend plenty, so perhaps it’s time to turn money back to taxpayers or spend on other needs.

Richard’s Take: VOTE YES

To me, this is a pretty easy measure to support, so I’m not going to write a lot. 1A is a relatively small tax to begin with, plus it’s an extension of a tax that already exists, so county sales and use tax rates won’t increase due to 1A passing. Boulder County’s Parks and Open Space department has lots of land to manage, and 1A would help the county meet expenses during the next 15 years, at which point I’ll bet a reasonable amount of money voters will be asked to extend the tax again.

I am perhaps not the most neutral person to ask about measures like this, because I’ve supported open space preservation and management in the City of Boulder and Boulder County for decades. I live in Colorado because I love Colorado, and land preservation helps keep parts of Colorado looking and feeling like Colorado – which I love. I can imagine why people might say we’ve got too much open land in our area or we spend too much, or why people could say sales taxes are regressive, but neither point gets me anywhere close to opposing 1A.

See you on the trails!