Boulder County commissioners refer child-care tax proposal to voters; final terms unclear
Commissioners voted July 23 to refer Resolution 2026-048 to the November 2026 ballot, but county records reviewed do not show whether the draft 2.579-mill, permanent levy or discussed alternatives were adopted.
Boulder County commissioners voted July 23 to refer a proposed property-tax increase for early-childhood care and education to voters in November 2026. The commissioners’ meeting recording identifies the action as Resolution 2026-048.
The referral does not establish that every term in the proposal is final. As of July 25, the county’s ballot-issues page and other official records reviewed did not include a signed resolution or clerk-certified ballot title and question. They do not resolve whether commissioners adopted the draft 2.579-mill rate and permanent levy, or alternatives discussed during the hearing: a 2-mill rate and a 15-year limit.
The posted draft resolution proposed an additional 2.579 mills beginning Jan. 1, 2027, with about $30 million in annual revenue in the first full fiscal year and a levy continuing in perpetuity. Its proposed title was “Boulder County Early Childhood Care and Education Mill Levy Increase and Voter-Approved Revenue Change.” The draft question described a $30 million annual tax increase and the 2.579-mill levy. That language is not a verified final ballot question.
Supporters told commissioners the money could backfill the frozen Colorado Child Care Assistance Program, provide tuition help for families who do not qualify for that program, add infant and toddler slots, and stabilize the child-care workforce. Proposals included hiring and retention bonuses, substitute coverage, professional development and shared infrastructure. County materials did not provide a specific projection for wage increases or funded slot additions.
The draft resolution estimates shortages of about 1,723 licensed infant slots and 1,357 toddler slots, or about 2,599 licensed slots for children younger than 5 whose parents work. It lists proposed uses including affordability, licensed capacity, capital and operating needs, technical and licensing assistance, quality improvements and professional development. Those are proposed uses, not guaranteed service increases.
For homeowners, the draft estimates roughly $110 to $120 in additional annual taxes per household. The county’s 2026 tax-calculation guidance says residential property is generally assessed at 6.8% of actual value for local-government taxes, with a 10% reduction on the first $700,000 of residential value. Applying 2.579 mills to $100,000 of actual value produces about $17.54 before that reduction and other parcel-specific factors. A $1 million commercial property, using the county’s 25% 2026 commercial assessment rate, would incur an estimated $644.75 annually before exemptions and other adjustments.
The referral puts the proposal before voters; it is not voter approval of the tax. The county must still publish the operative resolution and certified ballot language before the final rate, duration and question can be reported as settled.