On December 9, 2025, the Board of County Commissioners adopted a $745 million balanced budget for the 2026 fiscal year. The budget will fund infrastructure, services, and programs for county residents.

The guiding principles of the 2026 budget process were the commissioners’ current strategic priorities, which include:  

• economic security and social stability 

• climate action and environmental stewardship 

• good governance 

Underpinning all of these priorities is the belief that good governance is impossible without racial equity. 

• The Parks & Open Space Department will invest in the maintenance of existing properties, including rentals and agricultural lands, to ensure responsible stewardship and long-term sustainability. Funding will also support the rehabilitation of Prince Lake Dam and improvements to water quality treatment at the historic Cardinal Mill Mine, protecting both public safety and environmental health.

• The Public Works Department will make timely investments in maintenance and upgrades to the Nederland Sort Yard and the Boulder County Recycling Center to ensure these essential community facilities operate efficiently and continue advancing Climate Action and Environmental Stewardship goals.

• Revenue from the voter-approved Emergency Services Tax will strengthen the Sheriff’s Office Fire Management Team through enhanced training and the replacement of a critical fire response vehicle, improving readiness and emergency response capabilities.

• The county’s Transportation Sales Tax will fund construction of a new bike shelter along the CO 119 corridor, supporting transit riders who use the three bus stops in the area. This investment will help address “first and final mile” connections, making it easier for residents to access transit and reach their destinations safely and conveniently.

• The Human Services Safety Net Fund, County General Fund, and Health and Human Services Fund will continue to fill critical gaps in health, housing, and human services across Boulder County during times of economic uncertainty. These funds will provide direct support to nonprofit partners, including a 5% funding increase in 2026 to sustain essential community services.

• The newly passed Mental and Behavioral Health Tax will be implemented later this year to expand access to mental health and substance use services, strengthening the county’s ability to meet growing community needs and provide comprehensive behavioral health support.

Adopted 2026 Expenses:  $745,186,611

General Government – $293,782,883

Includes all expenditures for the administrative branch and covers a range of core functions of county government. Services are provided by the Board of County Commissioners, Office of the County Administrator, Assessor, Treasurer, County Attorney, Office of Financial Management, Clerk & Recorder, Community Planning & Permitting, and Surveyor.

Health & Welfare – $121,464,353

Includes all expenditures for the conservation and improvement of public health, to provide public assistance and institutional care for individuals economically unable to provide essential needs for themselves, and to eliminate or ameliorate poverty and its causes. Services are provided by the departments of Public Health, Community Services, and Human Services.

Public Safety & Judicial – $130,204,157

Includes all expenditures for the agencies whose purpose is to provide for the protection of persons and property. Services in this category are provided by the Sheriff, District Attorney, and Coroner.

Urban Redevelopment and Housing – $24,329,408

Includes all expenditures for the agencies whose purpose is to provide quality, affordable housing for income qualifying families, the elderly and disabled throughout Boulder County. Work also focuses on the development and acquisition of properties for future housing projects with the goal of finding resources from different sources to fund housing units that use renewable energy and create green jobs in our community. Services are provided by the departments of Housing, Human Services, and Community Services.

Conservation and Sustainability $105,528,344

Includes all expenditures to conserve and manage natural resources such as land, water, soil, historical assets, and energy as well as broader sustainability programs to improve environmental health, combat climate change and build resilience. Services are provided by the Office of Sustainability, Climate Action & Resilience, the Public Works Resource Conservation Division, and the Parks & Open Space Department.

Highways and Streets - $63,346,700

Includes all expenditures for the construction and maintenance of roadways, walkways, transit, bikeways, bridges, and storm drainage. Includes intergovernmental expenditures for payments to cities for road improvements. Services are provided by the Public Works Department.

Economic Opportunity - $6,530,766

Includes all expenditures for programs that foster self-sufficiency and financial stability for individuals, families, youth, and people of color with low income. Programming also addresses alternatives to incarceration. Services are provided by the departments of Community Services, Housing and Human Services, and Parks and Open Space.

Property Taxes – $276,903,227
The Boulder County revenue budget reflects net property tax, which is the total levied minus uncollectible amounts.  More information on property taxes appears in the section "Where do my property taxes go?"

Sales & Use Taxes – $118,241,155
Restricted to voter-approved initiatives designated to Sustainability, Open Space, Offender Management, Worthy Cause, Wildfire Mitigation, Emergency Services, Transportation/Trails and Affordable and Attainable Housing.

Other Revenues – $158,019,302
Major “other revenues” include specific ownership taxes, motor vehicle fees, recording and filing fees, Treasurer’s fees, building permits, various other fees, rents, and charges for services.

Intergovernmental – $101,202,811
These revenues are primarily federal and state pass through monies for human services programs, state shared monies for roads, state lottery proceeds, and other various grant programs. County ARPA dollars are included in this budget category.

The Boulder County property tax rate is set at 24.046 mills for 2026. 

The county’s mill levies were formally approved by the Boulder County Board of Commissioners on December 9, 2025, at a public hearing. The Net Mill Levy Rate includes a (0.932) temporary mill levy credit to comply with statutory property tax growth limitations and is 1.385 mills higher than the levy for 2025. 

Property tax revenue for the coming budget year is calculated by using the current year assessed valuation multiplied by the certified mill levy. The total assessed value certified in 2025 is $11,631,881,772 which serves as the basis for levying property taxes that will be collected in 2026. The process to establish the county’s assessed valuation is a biennial one. A total re-appraisal of all taxable property is performed in odd years and used for levying taxes in the subsequent even-numbered year. The current reassessment cycle resulted in a 0.77% increase over the prior year's assessed value.

Boulder County budgets property tax revenues at 99% of the total levied amount to allow a 1% margin of uncollectible property tax. The General Fund will receive most of these revenues with $205.4 million in property tax revenues budgeted. In addition to the General Fund, several other funds receive property tax revenue including the voter approved Health and Human Services Fund, Developmental Disabilities Fund, and Human Services Safety Net Fund. 

The following table presents general use and dedicated mill levies, and their relative percentage of the total:

The Boulder County sales and use tax rate is set at 1.335% for 2026. 

In the November 2025 election, voters approved a single sales and use tax measure that took effect January 1, 2026. This resolution was passed in support of mental and behavioral health programs to address the unmet needs of youth, adults, families, unhoused individuals and older adults with or at risk of mental health and substance abuse disorders. It will be in effect for three years, set to expire 12/31/2028.

The Boulder County sales and use tax rate is comprised of individual, voter-approved county sales and use tax ballot measures adopted to support county programs. These revenues are dedicated to supporting the following funds:  The Road and Bridge Fund, Offender Management Fund, Worthy Cause Fund, Parks and Open Space Fund, Sustainability Sales Tax Fund, Wildfire Mitigation Sales Tax Fund, Emergency Services Sales Tax Fund, Affordable and Attainable Housing Sales Tax Fund, Mental and Behavioral Health, and trails projects in the Dedicated Resources Fund.  

Sales and use tax collections are reviewed monthly and annual projections are created based upon historical trends, current economic indicators, and partial year actual 2024 collections.  With the addition of the new 0.150% tax, we currently forecast 2026 sales and use tax revenues to be $118 million, a 10.3% increase over 2025 estimates.

Sales and Use Taxes, Resolutions and Expiration Information