Larimer County voters will decide this November whether to approve a new 0.3% countywide sales and use tax for wildfire and disaster resilience, roads and bridges, public safety and other county needs.
The Larimer County Board of Commissioners approved a resolution Aug. 25 referring the proposal to the Nov. 3 general election ballot, according to Larimer County. If approved, the tax would begin Jan. 1, 2027 and add 30 cents to every $100 in taxable purchases. The measure is estimated to generate up to $34.5 million in its first year. (Larimer County)
The published ballot language does not include an expiration date for the tax. It authorizes the county to collect the 0.3% tax beginning in 2027 and any additional revenue generated in subsequent years. (Fort Collins Coloradoan)
The proposal has a direct connection to Johnstown because the town extends across the Weld-Larimer county line. Johnstown residents who live in Larimer County will be among the voters deciding the county measure.
Larimer County’s current sales and use tax rate is 1.05%, including a 0.25% early childhood tax approved by voters in 2025 that took effect Jan. 1, 2026. (Larimer County) If the new measure passes, the county rate would increase to 1.35%.
What would the tax pay for?
The proposed tax is not dedicated to a single project or department. The ballot language authorizes the revenue to be used across three broad areas.
The first covers wildfire, drinking-water source areas and natural-hazard resilience, including prevention, mitigation, preparedness, response and recovery. Funding could also support watershed protection, forest health and other projects intended to reduce disaster risks or impacts. (Fort Collins Coloradoan)
A second category includes maintaining, improving and constructing county roads, bridges, parks, trails, open spaces and other recreational lands. The county has described those investments as supporting safety, accessibility and emergency evacuation routes. (Larimer County)
The third category covers community resilience and public safety, including emergency services, wildfire suppression, administration and funding of public benefits, improvements to the Larimer County Justice Center and other facilities, as well as “other county priorities and emerging community needs.” (Fort Collins Coloradoan)
Some purchases would be exempt
The additional tax would not apply to several categories of everyday purchases. Larimer County says groceries for home consumption, gasoline, diapers, prescription drugs and period products would be exempt. (Larimer County)
For consumers, the proposed increase amounts to 30 cents for every $100 in taxable purchases. A $500 purchase fully subject to the tax would add $1.50 in Larimer County sales tax, while a $1,000 taxable purchase would add $3.
All revenue generated by the measure would be subject to an annual independent financial audit. The ballot question also asks voters to authorize Larimer County to collect, retain and spend the revenue without limitation under Article X, Section 20 of the Colorado Constitution, commonly known as TABOR. (Larimer County)
County officials cite rising costs and funding gaps
County officials have cited rising transportation costs, wildfire mitigation needs and declining state and federal funding as reasons for asking voters to approve additional revenue.
Commissioner Kristin Stephens said transportation costs have increased 100% over the past decade and that Larimer County has cut $6 million from its budget while still facing shortfalls related to wildfire mitigation, watershed protection and road safety. (Larimer County)
Commission Chair Jody Shadduck-McNally emphasized wildfire mitigation, protection of watersheds that supply drinking water and the importance of evacuation routes in forested areas. Larimer County Sheriff John Feyen also pointed to the cost of wildfire response, saying the Ponds Fire west of Fort Collins was contained at less than 10 acres in about two hours but still cost county taxpayers more than $30,000. (Larimer County)
Those comments were made as county officials explained their reasons for placing the tax question before voters. The final decision on whether to authorize the tax will be made in November.
Proposal follows county outreach
The ballot referral followed months of county outreach focused on wildfire protection, infrastructure, public safety and other community needs. County officials said they considered polling, surveys and other public feedback before moving forward with the proposal. (Larimer County)
Commissioners Jody Shadduck-McNally and Kristin Stephens spoke in support of referring the measure during the Aug. 25 meeting, while Commissioner John Kefalas was absent, according to the Fort Collins Coloradoan. (Fort Collins Coloradoan)
The proposal comes one year after Larimer County voters considered other countywide sales-tax measures. Voters approved a 0.25% tax for early childhood and child care programs in 2025, which took effect Jan. 1 and helped increase the county’s current sales and use tax rate to 1.05%. (Larimer County)
Voters make the decision Nov. 3
The 2026 general election will be held Tuesday, Nov. 3. Larimer County says mail ballots will begin going out Oct. 2, the same day county ballot drop boxes open. Vote centers will begin opening Oct. 19, and ballots must be received by 7 p.m. on Election Day. Postmarks do not count. (Larimer County Elections)
Because Johnstown spans Weld and Larimer counties, the Larimer County measure will appear only on ballots issued to Johnstown voters who reside within Larimer County.
