2026 Voter Guide: This article is part of Johnstown Republic’s guide to the Nov. 3 ballot.
Larimer County voters will decide Ballot Issue 1A, which would create a new 0.3% countywide sales-and-use tax to fund wildfire and natural-hazard resilience, roads and bridges, parks and trails, emergency services and other county priorities.
The tax would equal 30 cents on a $100 taxable purchase and is estimated to raise up to $34.5 million in its first year, beginning Jan. 1, 2027, according to the official Larimer County TABOR notice.
For Johnstown, this measure applies only to residents who live in the Larimer County portion of town.
What would Ballot Issue 1A do?
Ballot Issue 1A would establish an ongoing 0.3% county sales-and-use tax.
Revenue could be used for three broad categories:
- Wildfire, water and natural-hazard resilience, including wildfire prevention and suppression, forest health, watershed protection, disaster preparedness, response and recovery;
- Transportation and public lands, including maintenance, improvement and construction of county roads, bridges, parks, trails, open spaces and recreational lands; and
- Community resilience and public safety, including emergency services, public-benefit programs, Justice Center and other facility improvements, and other county priorities or emerging needs.
The official ballot language does not place an expiration date on the tax.
All revenue would be treated as voter-approved revenue and could be collected and spent without limitation under TABOR. The measure also requires an annual independent audit of the revenue.
What purchases would be exempt?
The new tax would not apply to several categories of everyday purchases, including:
- Food for home consumption;
- Gasoline;
- Diapers;
- Prescription drugs; and
- Other items already exempt from county sales tax.
Larimer County says the tax would amount to about 3 cents on a $10 taxable purchase or 30 cents on $100. (larimer.gov)
Larimer County’s existing county sales-and-use tax rate is 1.05% in 2026. If 1A passes, the county portion would increase to 1.35% beginning in 2027, before any state, municipal or special-district sales taxes are added. (larimer.gov)
What does a YES vote mean?
A YES vote would establish the new 0.3% countywide sales-and-use tax beginning Jan. 1, 2027.
The county could retain and spend the revenue for the purposes listed in the ballot measure, including wildfire mitigation, water and watershed protection, roads, bridges, parks, emergency services and other county priorities.
What does a NO vote mean?
A NO vote would leave Larimer County’s current sales-and-use tax structure unchanged.
The county would not receive the additional revenue authorized by Ballot Issue 1A and would continue funding those programs through existing revenue sources.
What would it cost taxpayers?
The tax would add 30 cents to every $100 of taxable purchases subject to the county sales tax.
The Larimer County TABOR notice estimates the measure could generate up to $34.5 million in 2027, with additional revenue possible in future years as taxable sales grow.
There is no fixed annual household cost because the amount paid would depend on how much a person or household spends on taxable goods and services.
The measure would not apply to exempt purchases such as groceries for home consumption, gasoline, diapers and prescription drugs.
Why is Larimer County proposing the tax?
County officials say the measure is intended to provide a dedicated source of funding for wildfire mitigation, watershed protection, infrastructure and emergency services.
In announcing the measure, Larimer County cited rising transportation costs, wildfire-response expenses and reduced availability of some state and federal grant funding. The county also said it cut about $6 million from its budget while identifying additional needs in wildfire mitigation, water protection and road safety. (larimer.gov)
The county’s TABOR notice reports estimated total county spending of about $406.4 million in 2026, compared with $304.1 million in 2022, an increase of about 33.6%. Estimated 2027 spending without the new tax is about $447 million. (larimer.gov)
Arguments for and against
The following arguments are summarized from comments submitted for inclusion in the official Larimer County TABOR notice. They represent the views of the people who submitted them, not findings by the county elections office.
Supporters argue that dedicated funding would allow the county to invest more consistently in wildfire prevention, forest and watershed restoration, road safety and emergency response. They contend that spending money on mitigation before disasters occur can reduce larger recovery costs later.
Opponents argue that the county should address those priorities within existing revenue and that another permanent sales-tax increase would further increase household costs. They also object to allowing the county to retain future revenue growth without additional voter approval and argue that the tax would come on top of other recent county tax increases.
What does this mean for Johnstown?
Ballot Issue 1A applies only to the portion of Johnstown located in Larimer County.
Residents on the Weld County side of Johnstown would not vote on Larimer County Issue 1A simply because they live within the Town of Johnstown.
For Johnstown residents in Larimer County, the direct financial effect would be the additional 0.3% county sales tax on taxable purchases. Those residents could also be affected by county spending on roads, emergency services, wildfire mitigation, watershed projects and other programs funded by the measure.
Official information
Larimer County provides the full ballot language, fiscal information and submitted arguments for and against Ballot Issue 1A in its official 2026 TABOR notice.
Additional information and the referring resolution are available through the Larimer County Elections page.