Boulder County Ballot Issue 1A (2023)
YES / FOR. Open space funding is an important investment in Boulder County, with some caveats.
Boulder County Ballot Issue 1A
OPEN SPACE SALES AND USE TAX EXTENSION AND REVENUE CHANGE
OPEN SPACE SALES AND USE TAX EXTENSION AND REVENUE CHANGE WITH NO INCREASE IN ANY COUNTY TAX, SHALL THE COUNTY’S EXISTING 0.05% OPEN SPACE SALES AND USE TAX BE EXTENDED FOR FIFTEEN (15) YEARS FOR THE PURPOSES OF ACQUIRING, IMPROVING, MANAGING, AND MAINTAINING OPEN SPACE LANDS AND OTHER OPEN SPACE PROPERTY INTERESTS; AND SHALL THE REVENUES AND THE EARNINGS ON THE INVESTMENT OF THE PROCEEDS OF SUCH TAX CONSTITUTE A VOTER-APPROVED REVENUE CHANGE; ALL IN ACCORDANCE WITH BOARD OF COUNTY COMMISSIONERS’ RESOLUTION NO. 2023-068?
YES / FOR. To have context for how much money the Boulder County Open space raises and spends, and the portion being covered here, I have noted reporting from Shay Castle at the Boulder Beat:
"All told, open space sales taxes brought in $41.7 million in 2022; 75% of the total $55.9 million Parks & Open Space budget. The 0.05% portion expiring this year contributed roughly $4.4 million of that, or 8% of the total department budget." (Based on calculations done by Boulder Beat; officials declined to answer financial questions. More financial information is provided below.)
Most people in Boulder value our open space programs for recreation, preservation, flood control, or other reasons. Open space tax renewals often raise a few questions that are good to answer:
- Do we still need to fund our open space program at the same levels we have previously?
As our open space program has grown, we tend to shift more from open space acquisition to maintenance and improvements. I agree that we still need to make open space investments and would like to see the trend continue toward less acquisition, which may lead to fewer funding needs in the future.
- Sales taxes tend to be more regressive than property taxes. Open space has a significant benefit to property owners and people who live in Boulder County. Why does it make sense to fund open space with sales taxes?
I’m not aware of any property taxes funding open space, but there is certainly a case that a portion of funding should come from that source. Probably the best case for a sales tax is that our open space is revenue-generating from tourism and visitation from nearby residents. In the City of Boulder, rough numbers show that open space users are about ⅓ from the city, ⅓ from Boulder County, and ⅓ from outside of Boulder County. As we may see some similar demographic breakdown of use at the county level, it’s easier to justify that visitors also pay for some of this community amenity.
Additional Reporting, Commentary, and Sources
County Attorney’s Office: 2023 Ballot Measures – Boulder County
Reso 23-069 approving ballot title for open space tax extension – Boulder County