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 currently 0.475% and is the result of the following voter-approved sales tax resolutions:

  • 1993: First 0.25% sales and use tax, 1994 through 2009
  • 1999: Extension of first 0.25% sales and use tax, 2010 through 2019 (0.125% was extended in 2016)
  • 2000: Second 0.1% sales and use tax, 2001 through 2009; was an eight-year extension and repurposing of a tax originally used for recycling and composting goals
  • 2004: Third 0.1% sales and use tax, of which 0.05% is perpetual and 0.05% 2005 through 2024
  • 2007: Extension of second 0.1% sales and use tax, 2010 through 2029
  • 2010: Fourth 0.15% sales and use tax, 2011 through 2030
  • 2016: Extension of 0.125% sales and use tax (half of original 0.25% from first tax), 2017 through 2034; other 0.125% went to sustainability purposes
  • 2023: Extension of 0.05% sales and use tax, 2024 through 2039

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


Commissioners' website


Commissioners’ Office
Boulder County Courthouse
Third Floor
1325 Pearl St.
Boulder, CO 80302
Map and Directions
Hours: 8 a.m. to 4:30 p.m.

Mailing Address

PO Box 471
Boulder, CO 80306