Larimer County Commissioners place Community Resilience and Needs Sales Tax measure on November ballot

Proposed 0.3% sales tax would fund wildfire protection, natural disaster preparedness, road and bridge safety, and critical community services.

During their weekly Administrative Matters meeting on Tuesday morning, the Board of Larimer County Commissioners officially approved a resolution referring a 0.3% sales and use tax proposal to the November 3, 2026, general election ballot.

If voters approve the measure (equating to 30 cents on every $100 purchase), it would generate dedicated funding to support long-term disaster resilience, maintain key infrastructure, and fund essential public services. To protect household budgets, the measure strictly exempts essential everyday purchases, including groceries for domestic home consumption, gasoline, diapers, prescription drugs, and period products. All revenues generated by the measure would be subject to annual independent financial audits to ensure transparency and local accountability.

"We have had lots of things remind us of the importance of wildfire mitigation, including protecting the watersheds that supply the drinking water of our communities and protecting the escape routes into and out of our forested areas," said Jody Shadduck-McNally, Chair of the Board of Larimer County Commissioners. "Every dollar invested in mitigation work reduces the cost of future damages and emergency response by $6 to $13."

The proposed measure directly connects the county's biggest needs by making sure local disaster response, road safety, and community services work together to protect residents:

• Wildfire and Natural Hazard Resilience: Funding proactive forest health initiatives, drinking water source area protection, watershed restoration, and mitigation strategies to reduce the risks and impacts of disasters.
• Transportation and Infrastructure Safety: Maintaining, repairing, and constructing county roads, bridges, trails, and public recreational lands to improve safety, accessibility, and emergency evacuation routes.
• Community Resilience and Public Services: Supporting emergency response capability, public safety systems, public benefit program delivery, and necessary facility upgrades, including the Larimer County Justice Center.

"We try to use our budget wisely and run a very lean operation, yet we are facing mounting costs, including a 100 percent increase in transportation costs over the last decade," added Larimer County Commissioner Kristin Stephens. "After cutting $6 million from our budget, we still face a shortfall to address critical needs like wildfire mitigation, watershed protection, and road safety as federal and state grant funding shrinks."

County emergency officials emphasized the immediate financial burden of emergency response.

"March and April saw more than a dozen fire starts in Larimer County, but through planning, training and coordination with our partners, we were able to get to them before they got too large. This work isn’t cheap," said Larimer County Sheriff John Feyen. "Personnel is costly; mitigation is costly. A single-engine air tanker costs $3,300 to turn the engine on and another $2,000 an hour to fly. The Ponds fire, which took place in April west of Fort Collins, was contained in two hours at less than 10 acres. It cost Larimer County citizens more than $30,000 to address this fire in two hours. This tax is an investment in the future preparedness and the ounce of prevention before the pound of cure is needed." 

Water protection experts and community advocates also voiced strong support during the meeting, pointing to the long-term impact of disasters on local water supplies and infrastructure.

"The impacts don't end when the fire is out. Small rainstorms post-fire can cause severe erosion, flooding, and debris flows that threaten drinking water quality," said Julie Durbin, Executive Director of Peaks to People. "We have the knowledge and partnerships ready; what we need now is sustained investment to do this work at scale."

"Without serious, comprehensive collective action to address wildfires and clean water, we will not have the luxury of debating other community priorities in the future," added Daniel Bowker, Forest Program Manager at the Coalition for the Poudre Watershed.

"As a resident of Larimer County for 32 years, I value the high quality of life our county provides, but our growth requires us to step up and ensure our public funding keeps pace," said Kathleen Bracke, a Fort Collins resident and former CDOT Transportation Commissioner for District 4. "We cannot afford to wait. Delaying investment in wildfire safety, clean drinking water, and infrastructure only increases long-term costs and leaves our communities vulnerable."

Registered voters will receive their mail ballots starting in October for the November 3, 2026 General Election. For voter registration information, mail ballot schedules, or local polling options, visit VoteLarimer.org.

Educational details regarding community infrastructure and resilience needs are also available at Choose Larimer's Future.