What Is on the Ballot
The November 3, 2026 ballot carries three questions and five fiscal issues for electors residing within the proposed boundary. They are two separately numbered series, so a measure is named by its series as well as its number: Question 1 and Issue 1 are different measures.
The Commission fixed the ballot titles by Resolution 2026-04, adopted August 18, 2026, and amended them by Resolution 2026-05, which renumbered the measures into Questions 1 to 3 and Issues 1 to 5 and inserted the charter commission candidate names. By Resolution 2026-07, adopted September 11, 2026 by a vote of six in favor and none against, the Commission certified the titles for Questions 1 to 3 and Issues 1 to 5 as placed on the ballot by the Boulder County Elections team, and certified that they appear on the ballots of all qualified electors residing within the territory of the proposed municipality, including those in precincts 508, 509, 510, and 700.
All three resolutions, and the amended attachment carrying the ballot content in full, are posted on the minutes and resolutions page.
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.
Questions 1 to 3
These are the incorporation question, the question of forming a home rule charter commission, and the election of that commission’s nine members. They are not fiscal ballot issues, so they carry no summaries of comments for and against.
Question 1. Incorporation
Shall Niwot be incorporated as a municipality?
Asks whether the territory described in the incorporation petition is organized into a municipality under Colorado law. If approved, the Boulder County District Court enters an order of incorporation; if not approved, no municipality is created and the process ends.
Question 2. Formation of a Home Rule Charter Commission
Shall a Home Rule Charter Commission be formed pursuant to C.R.S. Title 31, Article 2, Part 2 for the Proposed Municipality of Niwot?
Asks whether a nine-member home rule charter commission is formed. If incorporation is also approved, that commission drafts the home rule charter, which then returns to voters at a later election for approval.
Question 3. Election of Charter Commission Members
Vote for not more than nine (9) members of the Home Rule Charter Commission for the Proposed Municipality of Niwot.
- Rita Neis
- Jim Thomas
- Cody Barela
- Richard England
- Ari Adler
- Michael DeLalla
- Colleen Donovan
- Patrick Mayne
- Cheryl Hodges
- Jack Trope
- Nick Little
- Alison Steele
- Sean Donovan
- Jim Parys
- David Costa
- Karl Neis
- Scott Firle
- Tony Santelli
- Orin Hargraves
- Kathy M. Koehler
- Rodney Archer
- D. Scott Tennant
- Bruce (Biff) Warren
- Sue Ellen Peck
- Mary Plese
- Jason Seely
- Charles Hodges
- Carrie Wise
Elects the nine members of the charter commission from among the candidates who filed a qualifying nomination petition by August 21, 2026. A voter may vote for up to nine; a ballot marked for more than nine is not counted in this contest.
This contest is decided whether or not incorporation passes, but the commission has a charter to write only if it does.
Issues 1 to 5
These are the fiscal measures the incorporation petition asks be placed on the ballot, as required under Article X, Section 20 of the Colorado Constitution (TABOR). They are the only measures on this ballot that carry summaries of written comments for and against.
Issue 1. Authorization to Levy a 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.
Issue 2. Authorization to Levy a 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.
Issue 3. Authorization to Levy a 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.
Issue 4. Authorization to Retain and Spend All Revenues
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.
Comments For and Against
Under Article X, Section 20 of the Colorado Constitution, every registered elector must receive a mailed notice before the election containing two summaries of up to 500 words each — one for and one against — for each fiscal ballot issue, drawn from written comments filed no later than 45 days before the election.
Who writes each summary
The two summaries are not written by the same people, and the Commission writes only the summary against. TABOR provides that “petition representatives following these rules shall write this summary for their petition,” and that “the election officer shall maintain and accurately summarize all other relevant written comments.” The five fiscal issues reached the ballot by citizen petition, so:
- The summary for each issue is written by the representatives of the incorporation petition. The Commission does not write it, does not review it, and is not responsible for its content.
- The summary against each issue is compiled by the Commission, acting as the election officer, from the written comments filed with it. The Commission takes that up at its meeting on September 18, 2026 at noon, as comments close.
Commissioner Paula Hemenway is one of the representatives of the incorporation petition. She has recused herself from the Commission’s compilation of the summaries against the fiscal issues and takes no part in it.
Who may file
Any eligible elector residing within the proposed boundary may file a written comment for or against any of the five fiscal issues. Comments may support some measures and oppose others.
What the law requires of the summaries
TABOR constrains what a summary may contain. Summaries may not mention the names of persons or private groups, and may not include endorsements of, or resolutions against, a measure. A comment written as an endorsement, or built around who supports it, cannot be summarized as filed.
Comments that address the measure itself — what it would cost, what it would fund, what it would or would not do — are what can be used.
What a comment must include
A comment must state the voter registration address of the individual submitting it. This is the address at which that person is registered to vote — not a P.O. Box — and it is how the Commission confirms that the comment comes from an elector within the proposed boundary.
How to file
Submit written comments to Lois Adamson, Chair of the Election Commission and the Designated Election Official, at lois.adamson@niwot.town, identifying which fiscal issue the comment concerns and whether it is for or against. Comments must be received by September 18, 2026 at noon.
TABOR requires comments to be filed no later than 45 days before the November 3, 2026 election. That day falls on a Saturday, so the Commission has set the deadline at September 18, 2026 at noon. The finished notice for each issue goes to the Boulder County Clerk and Recorder by 4:00 p.m. on Monday, September 21, 2026, and the County mails the combined notice to every registered voter in the county.
Related
- What Charter Commissioners DoWhat the nine members elected under Question 3 would be taking on, and what it demands.
- The Incorporation PetitionWhat the petition requested, how it was qualified, and the complete document as filed.
- Minutes and ResolutionsThe resolutions fixing this ballot content, with the amended attachment in full.