Open Space Sales Tax and Funding Sources

Open Space Sales Tax and Funding Sources

Boulder County uses various funding sources to purchase lands for use by the public as open space.

Open Space Sales and 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 eight voter-approved sales tax resolutions.

  1. 0.125% Sales Tax in effect through 2034
  2. 0.10% Sales Tax in effect through 2029
    • 2000: Extension of existing 0.10% Sales Tax recycling and composting tax for open space through 2009.
      Resolution 2000-113
    • 2007: Extension of 0.10% Sales Tax through 2029.
      Resolution 2007-80
  3. 0.10% Sales Tax through 2039; 0.05% continues in perpetuity
  4. 0.15% Sales Tax through 2030

Voter-Approved Resolutions by Year

  • 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.

Property Taxes

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.

Contact Us

Parks & Open Space

8 a.m. to 4:30 p.m.

Office Location

5201 St. Vrain Road
Longmont, CO 80503
Map and Directions
Office Hours: 8 a.m. to 4:30 p.m.
Friday by phone, email, or appointment only.

Parks are open sunrise to sunset