Ballot Issue 1B

SHALL LARIMER COUNTY TAXES BE INCREASED BY $28.7 MILLION ANNUALLY

(FIRST FISCAL YEAR INCREASE STARTING IN 2026), AND BY WHATEVER

ADDITIONAL AMOUNTS MAY BE RAISED EACH YEAR THEREAFTER, TO ADDRESS

THE SHORTAGE AND HIGH COST OF PRESCHOOL AND CHILDCARE PROGRAMS FOR

FAMILIES IN LARIMER COUNTY, INCLUDING FOR EXAMPLE TO SUPPORT:

• INCREASING THE WAGES OF PRESCHOOL AND CHILDCARE TEACHERS AND

STAFF TO ATTRACT AND RETAIN HIGH-QUALITY EDUCATORS; AND

• LOWERING THE COST OF PRESCHOOL AND CHILDCARE FOR LARIMER COUNTY FAMILIES; AND

• ADDRESSING QUALITY AND CAP A CITY IN PRESCHOOL AND CHILDCARE

THROUGH CLASSROOM IMPROVEMENTS, UPDATING LEARNING MATERIALS,

AND CREATING SAFE CARE ENVIRONMENTS;

BY ESTABLISHING A .25% SALES AND USE TAX (EQUAL TO 25 CENTS ON A $100

PURCHASE) TO EXPIRE IN 20 YEARS AND WITH EXEMPTIONS FOR SALES OF FOOD

FOR HOME CONSUMPTION, GASOLINE, DIAPERS & PRESCRIPTION DRUGS AND

OTHER SPECIFIED ITEMS;

WITH FUNDING SUBJECT TO AN ANNUAL AUDIT BY AN INDEPENDENT THIRDPARTY

EXPERT, AND SHALL THE COUNTY BE AUTHORIZED TO COLLECT, RETAIN

AND SPEND ALL PROCEEDS OF SUCH TAX WITHOUT LIMITATION BY ARTICLE X,

SECTION 20 OF THE COLORADO CONSTITUTION, ALL IN ACCORDANCE WITH THE

BOARD OF COUNTY COMMISSIONERS' RESOLUTION REFERRING THIS BALLOT

ISSUE APPROVED ON AUGUST 19, 2025?