If you have questions about property valuation and property tax, visit boco.org/2023Valuation.

Open Space Sales Tax
Pair of equestrian riders on open space trail

Open Space Sales Tax

Boulder County residents have approved various sales taxes to support the preservation of open space purchases, the management and conservation of native habitats, and support of recreational opportunities.

Tax Measures Approved by Boulder County Residents

The combined countywide open space sales and use tax is 0.6% and is the result of the following voter-approved sales tax resolutions:

  • 1993: 0.25% sales tax through 2009
  • 1999: Extension of 0.25% sales tax through 2019
  • 2004: 0.1% sales tax, of which 0.05% is perpetual and 0.05% is through 2024
  • 2008: extension of existing 0.1% tax through 2029
  • 2010: 0.15% sales tax through 2030
  • 2016: extension of 0.125% sales tax (half of 0.25%) through 2034

Tax Allocation

Money raised by these sales taxes supports acquisition of open space by allowing the county to purchase new properties as well as pay off bonds that enabled earlier open space purchases. The funds also pay for programs that help preserve habitat, provide educational and recreational programs and create and maintain trails.

For more information, visit the Open Space Funding Sources.

Contact Us

Commissioners’ Office

Contact Us

Commissioners' Homepage


Commissioners’ Office
Boulder County Courthouse
Third Floor
1325 Pearl Street
Boulder, CO 80302
Map & Directions
Hours: 8 a.m. – 4:30 p.m. M-F

Mailing Address

PO Box 471
Boulder, CO 80306