Open space 

Open Space 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 0.6% through four ongoing sales taxes, and are the result of seven voter-approved sales tax resolutions:

  1. 0.25% Sales Tax in effect through 2019
    1. 1993: 0.25% Sales Tax in effect 1994-2009.
      Resolution 93-174
    2. 1999: Extension of 0.25% Sales Tax in effect through 2019.
      Resolution 99-111
    3. 2016: Extension of 0.125% Sales Tax (half of 0.25%) through 2014.
      Resoltuion 2016-77
  2. 0.10% Sales Tax in effect through 2029
    1. 2000: Extension of existing 0.10% Sales Tax recycling and composting tax for open space through 2009.
      Resolution 2000-113
    2. 2007: Extension of 0.10% Sales Tax through 2029.
      Resolution 2007-80
  3. 0.10% Sales Tax through 2024; 0.05% continues in perpetuity
    2004: Resolution 2004-86
  4. 0.15% Sales Tax through 2030
    2010: Resolution 2010-93

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.

 Related Links


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