Larimer County
Larimer County aims to end Ranch sales tax by 2039
The levy covers the operating gap and community costs such as 4-H and discounts. Even if earned revenue eventually covers operating expenses, major construction would remain unfunded.
Larimer County aims to end the 15-cent-per-$100 sales and use tax dedicated to the Ranch Events Complex by 2039. The 0.15% tax covers the 20% gap between earned revenue and operating expenses, Ranch staff said. A staff member said the Ranch had changed its fees to better match market rates and was beginning to charge for parking to help cover parking-lot infrastructure and operating costs.
Covering operating expenses would still leave major construction unfunded, a staff member said. Even if the Ranch closes its operating gap, “we're not able to recover enough cost that we could rebuild Blue Arena or build a new barn,” the staff member said. Those projects would likely require another financing source, such as a sales-tax measure, the staff member said.
Ranch staff said earned revenue covered 78% of operating expenses in 2025, against an 80% goal; the measure excludes sales and use tax revenue. Coverage was trending higher in 2026 and was about 79% at the time of the work session. The long-term goal is for earned revenue to cover 100% of operating expenses.
The tax also covers community expenses at the Ranch, staff said. Those include 4-H expenses and community discounts. Ranch staff hoped to bring the board funding options for 4-H and community programming within one to two quarters.