This is a small image, but Boulder County’s Open Space portfolio is huge, and it takes funding for management and maintenance.

At its simplest, Boulder County Issue 1A would extend an existing 0.15% sales and use tax to fund Boulder County Parks and Open Space needs in perpetuity (without a sunset date). If this measure does not pass, the existing 0.15% sales tax that’s up for extension in 1A is scheduled to sunset on Dec. 31, 2030.

This measure would pass with a simple majority, and would generate about $15 million per year for Boulder County Parks and Open Space. Currently, there are three other sales and use taxes on the books that also fund Boulder County Parks and Open Space, and the county’s total sales and use tax rate for Open Space is currently 0.475%. If 1A fails and nothing else changes, the county’s rate for Open Space would decrease to 0.325% after 2030.

The other three Open Space sales taxes currently on the books are:

  • A 0.10% tax, set to expire on Dec. 31, 2029
  • A 0.125% tax, set to expire on Dec. 31, 2034
  • A 0.10% tax, set to expire on Dec. 31, 2039

About Boulder County Parks and Open Space

Boulder County owns and/or manages about 108,104 acres of lands, including about 39,000 accessible or partially accessible to the public, about 28,000 acres of agricultural land, and about 40,000 acres privately owned but protected under conservation easements. The map at upper right shows the basic locations of county owned or managed land parcels.

Readers should understand that Boulder County Parks and Open Space is not the same as City of Boulder Open Space and Mountain Parks, although the two departments might collaborate on certain projects.

The county’s Parks and Open Space expenses were about $70 million for 2025, with about 163 FTE employment positions, per the county’s budget document, available at https://stories.opengov.com/bouldercountyco/3707ca6a-f481-452d-9c50-bd7b24b23595/published/O2vTiUu9y?currentPageId=66e9d56ba5467812518a95df

The county’s Open Space responsibilities include land management, plant and animal species management, fire and flood mitigation or recovery efforts, managing water resources, protecting historical structures, and much more. For more detailed information, visit https://bouldercounty.gov/open-space/management/

In addition to sales and use taxes, the county’s Open Space program receives some funding from property taxes, the state lottery, grants, and the Boulder County Parks and Open Space Foundation.

What Would 1A Do?

According to the 2025 county resolution that put 1A on the ballot, revenue from this tax would be used for basic purposes including but not limited to: preservation of natural areas; wildlife habitat and wetlands; continuation of existing agricultural uses; existing visual corridors; passive recreation; acquisition of land, water rights, and mineral rights; water improvements (irrigation, domestic use, and recreational uses); and preservation enhancements (fences, wetlands, and wildlife habitat improvements).

While the above paragraph basically outlines what’s in the resolution, the entire resolution is linked below, and pages 7-8 include more about the intended uses of the revenue: https://assets.bouldercounty.gov/wp-content/uploads/2025/08/2025-Open_Space_Extension_Tax_Proposal_Resolution.pdf

Here is the title that voters will see on their ballots:

WITH NO INCREASE IN ANY COUNTY TAX, SHALL THE COUNTY’S EXISTING 0.15% OPEN SPACE SALES AND USE TAX BE EXTENDED IN PERPETUITY FOR THE PURPOSES OF ACQUIRING, IMPROVING, MANAGING, AND MAINTAINING OPEN SPACE LANDS AND OTHER OPEN SPACE PROPERTY INTERESTS, INCLUDING AGRICULTURAL OPEN SPACE; 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. 2025-036?

Note: the section above saying revenues and earnings “constitute a voter-approved revenue change” means the county would not need to issue refunds of any 1A revenue collected under the Colorado Taxpayer’s Bill of Rights (TABOR). The resolution for 1A includes the following language: “the exemption of such tax revenues and the interest thereon from the fiscal year spending limitations of article X, section 20 of the Colorado Constitution (which is TABOR), would permit these additional revenues to be utilized to further accomplish Boulder County’s open space goals.”

Currently, the existing countywide total sales and use tax rate is 1.185%, and since this Open Space tax is an extension, it would not change the countywide rate for 2026. When all other sales taxes are added in (such as state, municipal, RTD, other special districts), the following rates would apply for these cities and towns: Boulder: 9.045%; Boulder (retail food service): 9.195%; Erie: 8.685%; Lafayette: 9.055%; Longmont: 8.715%; Louisville: 8.835%; Lyons: 8.685%; Nederland: 9.435%; Superior: 8.645%; Ward: 7.185%.

A Little Bit of History

The 0.15% sales tax that 1A would extend was approved by county voters in 2010, although the 2010 ballot measure (Issue 1B) also included a proposal to approve the issuance of up to $40 million in bonds. The 2010 ballot measure passed by slightly more than 1,000 votes out of about 120,000 cast. Here’s a link to the 2010 resolution: https://assets.bouldercounty.gov/wp-content/uploads/2025/02/2010-93-o11-open-space-.150pct.pdf

While the purpose of the 1A tax didn’t change a lot during this year’s County Commissioners’ deliberations, the timeframe did. The original proposal was to extend the 0.15% tax into perpetuity, but it was scaled back to 10 years at the Commissioners’ Aug. 12 hearing. Commissioners Claire Levy and Marta Loachamin voted in favor of the resolution with the 10-year timeframe, while Commissioner Ashley Stolzmann voted in opposition.

On Aug. 28, the Commissioners changed the proposal back to extending the tax into perpetuity, with Stolzmann and Loachamin in favor, but Levy opposing. Levy originally supported the 10-year proposal, but opposed going to perpetuity in brief because there is economic uncertainty, along with uncertainty about how Boulder County might fund other needs, also saying there is still time to consider what to do with the existing 0.15% tax before it sunsets in 2030.

Issue 1A Pro:

  • Managing such extensive land holdings properly requires stable funding, and Boulder County would be able to count on the revenue from 1A far into the future.
  • Boulder County Open Space is valuable to locals since it provides scenic vistas, recreational opportunities, plant and animal habitat, heat and carbon sinks, and protection of these lands from development.
  • Issue 1A is an extension of an existing tax, so it doesn’t increase rates.
  • Visitors to Boulder County who purchase taxable goods will pay sales taxes, meaning tourists and visitors will help locals pay for land and land maintenance.

Issue 1A Con:

  • Some people believe sales taxes are regressive, impacting people of lower income to a greater extent than people of greater income.
  • Perpetuity is a long time, and it isn’t certain what the county’s financial needs for Open Space will be far into the future.
  • Committing to a tax into perpetuity might make it more difficult for the county or its municipalities to raise sales taxes for another purpose if a pressing need arises.
  • With economic uncertainty and other tax burdens, some people would rather keep this money, or consider other uses.

Richard’s Take

I will vote YES on Issue 1A, but I understand some of the opposition arguments.

Between Boulder County Open Space and the various municipal Open Space programs in the county, it’s one of my favorite parts of living here, and I use some type of local open space nearly every day when I’m around. I don’t necessarily like paying for things – at all – but I would vastly prefer paying a relatively small amount in taxes to use local lands whenever I feel the urge, compared to alternatives like entry fees or passes.

1A will extend this 0.15% tax into perpetuity, but let’s take a look at the other side of our perception of perpetuity – Boulder County Open Space ought to be with us for centuries, at the bare minimum. There might indeed be a point at which the county won’t be buying land for Open Space anymore, but maintenance and management needs will continue into the foreseeable future, and the existing 0.15% tax that 1A would extend only pays for a relatively small percentage of this year’s Open Space expenses.

And back to the tax – the word “perpetuity” isn’t necessarily as final and permanent as it sounds. I’ve been following county politics for decades now, and Commissioners have in fact run some ballot measures over time that reduced tax rates established in the past. While I’m supporting 1A, budget-conscious locals can and should follow budgets and pressure officials to make changes if part or all of the 1A revenue no longer appears necessary.

Plus, it’s worth remembering that there are other open space taxes that expire in 2029, 2034, and 2039, and we can have discussions once again into the future about whether to extend or amend or end these individual taxes.

I get why some people might prefer checking in again on the 0.15% tax, let’s say in 10 or 20 years, but running 1A into perpetuity (if it passes) would mean the Commissioners won’t need to go back to the ballot box to continue this specific tax. This would mean one fewer ballot measure, but more importantly the county staff would be able to plan for future purchases or projects with confidence that they’ll have at least this source of revenue.

There are people who might say we have enough or even too much Open Space already. No, no, no, not me. I for one came to Colorado to live in Colorado, and the county’s Open Space protections have helped keep some of our part of Colorado looking like Colorado. Even though we have urban areas in the county, it’s also the home to spectacular open lands and essential natural habitat. In particular, the western part of the county not only includes county owned/managed lands – it also includes parts of Indian Peaks Wilderness and even a small portion of Rocky Mountain National Park. It might be easy for locals – both long-term and new arrivals – to take this for granted, but we really have something special and worth maintaining not far from home.

DOGE might disagree, but quality Colorado public lands systems require funding for staffing, acquisition, maintenance, facilities, and oversight. Anecdotally, most people I’ve spoken with about open public lands will tell me they want quality user experiences, and while nature is undeniably the spectacular featured star, good management and infrastructure makes the experience that much better.