Fort Collins
What Larimer County Issue 1A would mean for taxpayers, and how to vote
If approved, the proposed tax would equal 30 cents on a $100 purchase, with exemptions for food for home consumption, gasoline and other items. Revenue would support wildfire resilience, water sources and county services.
The Larimer County Board of Commissioners referred Issue 1A to the Nov. 3 general election ballot as a proposal for a 0.3% countywide sales and use tax.
What would Issue 1A fund?
The ballot language says that, if approved, the tax would fund wildfire, drinking-water-source-area and natural-hazard resilience work. That work would include prevention, mitigation, preparedness, response, recovery, watershed protection, forest health and projects to reduce disaster risks or impacts.
The ballot language also says the tax would fund maintenance, improvements and construction for county bridges, roads, parks, trails, open spaces and other recreational lands, with the stated aims of improving safety, access and quality of life. Other proposed uses include community resilience, public safety, emergency services and wildfire suppression. They also include public-benefit administration and funding, Justice Center and other facility improvements, county priorities and emerging community needs.
How much could Issue 1A raise each year?
The ballot language asks to increase county taxes by up to $34 1/2 million annually. The notice’s fiscal table lists the maximum authorized increase as $34,500,000.
What would the proposed tax mean for purchases?
The ballot language says the proposed 0.3% tax would equal 30 cents on a $100 purchase. The ballot language says it would exclude sales of food for home consumption, gasoline, diapers, prescription drugs and certain other items exempt by law.
What rules would govern revenue from the tax?
The notice estimates the tax increase would begin Jan. 1, 2027, and the ballot language asks to allow any additional amount generated in later years. The ballot language also asks to require an annual independent audit of all revenue from the tax and to authorize the county to collect, retain and spend all of it without limitation under TABOR.
What arguments for and against Issue 1A appear in the county notice?
The Larimer County TABOR Notice includes summaries of written comments submitted both for and against Issue 1A. A supporting comment argues the proposal would protect the watershed supplying drinking water across Larimer County, including areas from Fort Collins to Loveland. Another supporting comment argues it would enable faster wildfire prevention and emergency response across the county, and that prevention spending would save more in later recovery costs.
A comment opposing Issue 1A argues it would increase annual county spending by $34.5 million and permanently raise the sales-tax rate by one-fourth without a corresponding increase in benefits for county taxpayers generally. Another opposing comment argues the measure would let the county keep and spend future revenue above the amount voters now approve rather than refunding it, removing a choice from future voters.
Where can voters find official information about Issue 1A?
The county election page directs voters to the Colorado Blue Book for state ballot measures and the Larimer County TABOR Notice for county and local measures. The notice says state ballot issues are mailed separately through the state’s Blue Book.
The county election page links to the Larimer County TABOR Notice and the full Issue 1A resolution. The Larimer County Clerk and Recorder says the office does not warrant, verify or confirm the accuracy or truth of ballot titles, issues, text or comment summaries in the notice.
How can voters return a ballot in the 2026 election?
The Larimer County election notice says you may return a marked ballot by mail with adequate postage or hand-deliver it to a designated ballot drop box or vote center. The notice says ballot drop boxes are available 24 hours a day from Oct. 2 through 7 p.m. on Nov. 3.
For ballots returned after Oct. 26, the notice recommends personal delivery to a drop box or vote center. The notice requires your ballot to be received at the Larimer County Elections Office, a designated drop box or a vote center by 7 p.m. on Nov. 3; postmarks do not count.
What should I do if I have not received a ballot?
The county election page instructs you to contact the elections office at (970) 498-7820 or [email protected] for a replacement if you have not received a ballot by Monday, Oct. 12. The county election page says you can also pick up a mail ballot at the elections office through Oct. 16, Monday through Friday from 8 a.m. to 5 p.m., excluding holidays, at 200 W. Oak St., Suite 5100, Fort Collins.