Fiscal Ballot Questions
The incorporation petition asks that five fiscal questions be placed on the November 3, 2026 ballot, as required under Article X, Section 20 of the Colorado Constitution (TABOR). They are reproduced here in full.
Certifying the form and content of the ballot is business still before the Commission. Ballot content is scheduled to be finalized at the Commission’s meetings on August 28 and September 11, 2026 before transmittal to the Boulder County Clerk and Recorder. The wording below is as set out in the petition and may change before it reaches the ballot.
The text in each box is the ballot language itself and is controlling. The summary beneath each is provided by the Commission for readability only: it describes what a measure would do and takes no position on whether it should be approved. Where a summary and the ballot language differ, the ballot language governs.
1. Sales and Use Tax
SHALL NIWOT TAXES BE INCREASED BY $2,800,000 ANNUALLY IN THE FIRST FULL FISCAL YEAR, AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY THEREAFTER FROM A SALES AND USE TAX IMPOSED AT THE RATE OF TWO AND ONE-HALF PERCENT (2.5%), COMMENCING ON JANUARY 1, 2028, FOR THE PURPOSE OF FUNDING CAPITAL IMPROVEMENTS AND RELATED OPERATIONAL EXPENDITURES, INCLUDING BUT NOT LIMITED TO DEBT REPAYMENT, AND ANY LAWFUL MUNICIPAL PURPOSE WITH (I) THE SALES TAX TO BE IMPOSED ON THE SALE OF TANGIBLE PERSONAL PROPERTY AND TAXABLE SERVICES, EXCEPT FOR FOOD FOR DOMESTIC CONSUMPTION AND SUCH OTHER CATEGORIES TO BE EXEMPT AS DETERMINED BY THE GOVERNING BODY OF THE MUNICIPALITY, AND (II) THE USE TAX TO BE IMPOSED ON THE PRIVILEGE OF STORING, USING, OR CONSUMING TANGIBLE PERSONAL PROPERTY IN NIWOT, INCLUDING CONSTRUCTION AND BUILDING MATERIALS, WITH ALL SUCH TAXES TO BE ESTABLISHED BY ORDINANCE OF THE GOVERNING BODY OF THE MUNICIPALITY PRIOR TO THE IMPOSITION OF THE SALES AND USE TAX AND CONSISTENT WITH THIS BALLOT MEASURE; AND SHALL NIWOT BE AUTHORIZED TO COLLECT, RETAIN, AND SPEND ALL REVENUES FROM SUCH TAXES AND ALL EARNINGS THEREON AS A VOTER APPROVED REVENUE CHANGE UNDER ARTICLE X, SECTION 20 OF THE STATE CONSTITUTION?
Imposes a 2.5% sales and use tax beginning January 1, 2028. Food for domestic consumption is exempt; any further exemptions would be set by ordinance of the governing body. The use tax would apply to tangible personal property stored, used, or consumed in Niwot, including construction and building materials.
The measure states an increase of $2,800,000 in the first full fiscal year.
2. Property Tax
SHALL NIWOT TAXES BE INCREASED BY $900,000 ANNUALLY IN THE FIRST FULL FISCAL YEAR, AND BY SUCH ADDITIONAL AMOUNTS RAISED ANNUALLY THEREAFTER BY AN AD VALOREM PROPERTY TAX MILL LEVY IMPOSED AT THE RATE OF FOUR (4) MILLS FOR THE PURPOSE OF MEETING OPERATIONAL AND MAINTENANCE COSTS; AND SHALL THE REVENUE FROM SUCH MILL LEVY CONSTITUTE A VOTER APPROVED REVENUE CHANGE UNDER ARTICLE X, SECTION 20 OF THE STATE CONSTITUTION AND AN EXCEPTION TO THE LIMITATION SET FORTH IN SECTION 29-1-301 OF THE COLORADO REVISED STATUTES?
Imposes a property tax mill levy of 4 mills for operational and maintenance costs. At Niwot's median actual home value of $1,090,100, a 4-mill levy is approximately $273 per year; the amount owed on any given property depends on its assessed value.
The measure states an increase of $900,000 in the first full fiscal year.
3. Marijuana Special Sales Tax
SHALL NIWOT TAXES BE INCREASED BY $60,000 ANNUALLY IN THE FIRST FULL FISCAL YEAR, AND BY SUCH AMOUNTS AS ARE RAISED ANNUALLY THEREAFTER, FROM A MARIJUANA SPECIAL SALES TAX IMPOSED AT THE RATE OF THREE PERCENT (3.0%), COMMENCING ON JANUARY 1, 2028, ON THE SALE OF RETAIL MARIJUANA AND RETAIL MARIJUANA PRODUCTS TO CONSUMERS, RETAIL MARIJUANA STORES, OR RETAIL MARIJUANA PRODUCT MANUFACTURERS, AS AUTHORIZED BY STATE LAW, IN ADDITION TO ANY OTHER SALES TAXES LEVIED BY NIWOT, WITH ALL SUCH TAXES TO BE ESTABLISHED BY ORDINANCE OF THE GOVERNING BODY OF THE MUNICIPALITY PRIOR TO THE IMPOSITION OF THE MARIJUANA SPECIAL SALES TAX AND CONSISTENT WITH THIS BALLOT MEASURE; AND SHALL NIWOT BE AUTHORIZED TO COLLECT, RETAIN, AND SPEND ALL REVENUES FROM SUCH TAXES AND ALL EARNINGS THEREON AS A VOTER APPROVED REVENUE CHANGE UNDER ARTICLE X, SECTION 20 OF THE STATE CONSTITUTION?
Imposes a 3% special sales tax on retail marijuana and retail marijuana products beginning January 1, 2028, in addition to any other sales tax. It would apply only if retail marijuana businesses operate in Niwot.
The measure states an increase of $60,000 in the first full fiscal year.
5. Revenue Retention
SHALL NIWOT BE AUTHORIZED TO RETAIN AND SPEND THE FULL AMOUNT OF ALL REVENUE COLLECTED FROM ALL SOURCES NOT OTHERWISE EXCLUDED FROM FISCAL YEAR SPENDING, INCLUDING BUT NOT LIMITED TO STATE AND LOCAL GRANTS, FEES AND CHARGES, SALES AND USE TAXES, AND PROPERTY TAXES, COMMENCING IN 2027 AND EACH SUBSEQUENT YEAR, WITHOUT REGARD TO ANY STATE REVENUE OR EXPENDITURE LIMITATION INCLUDING THE LIMITATION CONTAINED IN ARTICLE X, SECTION 20 OF THE STATE CONSTITUTION?
Authorizes the municipality to retain and spend all revenue it collects from all sources — including grants, fees and charges, and tax revenue — beginning in 2027, without regard to the revenue and spending limits in Article X, Section 20 of the Colorado Constitution (TABOR). This is commonly called a “de-Brucing” measure.
If approved, the TABOR revenue limit would not apply. If not approved, the limit would apply and revenue collected above it would have to be refunded.
Also on the Ballot
In addition to these five fiscal questions, the ballot carries the question of incorporation itself, the question of forming a nine-member home rule charter commission, and the election of nine charter commissioners. See Run for Charter Commission for the candidate nomination process, and the incorporation petition for what was requested and how it was qualified.