Boulder County uses various funding sources to purchase lands for use by the public as open space.
Open Space Sales & Use Tax
The current county-wide open space sales and use tax is 0.475% through four ongoing sales taxes, and are the result of seven voter-approved sales tax resolutions:
- 0.125% Sales Tax in effect through 2034
- 0.10% Sales Tax in effect through 2029
- 0.10% Sales Tax through 2024; 0.05% continues in perpetuity
- 2004: Resolution 2004-86
- 0.15% Sales Tax through 2030
- 2010: Resolution 2010-93
Property tax funds, subject to annual appropriation by the Board of County Commissioners, generate about $4 million annually for open space acquisitions. Additional property tax funds are budgeted for operations, maintenance, and trail construction.
State Lottery Fund
The state distributes all net lottery proceeds to local governments for parks, open space, and wildlife habitat purposes. A portion of these proceeds is distributed to local governments and recreation districts based on population. The remainder is distributed competitively through Great Outdoors Colorado.
Grants from Great Outdoors Colorado, the Land and Water Conservation Fund, and the Federal Farmland Protection Program are occasional funding sources.