The existing portion continues
The existing 2% would continue to fund advertising, marketing, community beautification and events as currently authorized. Ballot Issue 1A does not redirect that portion.
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Ballot Issue 1A · November 3, 2026Residents support essential services every day.
Residents support essential services every day.
Visitors utilize them, too.
A lodging tax provides a way for overnight visitors to help support the communities and services they rely on while they are here.
County lodging-tax rate2% → 6%
An additional 4 percentage points, if approved.
Estimated additional revenue$294,337
In the first full fiscal year; actual collections may vary.
Effective date if approvedJuly 1, 2027
Voters decide November 3, 2026.
The proposal, in plain languageOvernight stays.
Overnight stays.
Local services.
Ballot Issue 1A asks voters to increase Lincoln County’s lodging tax from 2% to 6%. The additional 4% could help fund eligible services and improvements that support daily life in our communities.
Who pays?
People purchasing qualifying temporary accommodations within the county’s taxing jurisdiction. That includes overnight visitors and residents who purchase a taxable stay.
This is a tax on qualifying lodging. It does not increase property-tax rates or the general sales-tax rate on everyday purchases.
Two portions. Distinct purposes.2% +4%
What stays the same—and what changes
The additional portion supports eligible uses
A local appointed board would allocate the additional revenue for the purposes described in the ballot question and authorized under Colorado law. Approval would create funding authority; it would not guarantee an allocation to any specific project or service.
Potential uses of the additional 4%Services we rely on.
Services we rely on.
Priorities close to home.
Roads, emergency responders and public resources serve residents and people visiting or traveling through Lincoln County. The additional revenue could support eligible needs in these areas.
Public infrastructure
Maintenance and improvements to eligible public infrastructure, including roads where legally appropriate.
Law enforcement
Funding to enhance public safety through local law enforcement.
Fire protection
Support for eligible fire protection services that serve residents and visitors.
Emergency medical services
Funding for EMS as an essential public safety service.
Community investments
Capital investments in public or community-benefit projects that fit a legally authorized purpose.
Childcare
Eligible childcare facilities or services for workers in the community, subject to state-law requirements.
Matching funds
The local contribution needed to pursue grants or other funding for an eligible project. A grant award is not guaranteed.
Other eligible priorities
Other community priorities only when the specific use is authorized by voters and Colorado law.
Parks & recreation
Potential examples requiring an eligibility determination, such as qualifying public infrastructure or improvements that enhance visitor experiences.
Authorization is not a spending plan. Each expenditure must meet the voter-approved purposes and applicable law. Broad references to community benefit do not authorize unrestricted spending. Parks and recreation are examples for review, not separately guaranteed funding categories.
Understanding the ballot
What is TABOR?
TABOR stands for the Taxpayer’s Bill of Rights, Article X, Section 20 of the Colorado Constitution. It requires voter approval for tax-rate increases and limits the revenue governments may retain and spend unless voters approve an exception.
That is why this ballot question asks for permission both to increase the lodging-tax rate and to collect, keep and spend the resulting revenues notwithstanding those limits.
Frequently asked questions
A closer look at Issue 1A
Understand the tax, the local decisions and the limits on its use.
Would residents pay this tax?
The tax applies to the purchase of qualifying lodging, regardless of where the guest lives. A resident purchasing a taxable stay would pay it too. Living or owning property in Lincoln County does not, by itself, trigger this lodging tax.
Does this raise property taxes or the general sales-tax rate?
No. Ballot Issue 1A changes the county lodging-tax rate on qualifying accommodations. It does not increase property-tax rates or the general sales-tax rate on everyday purchases.
Which accommodations are covered?
Qualifying accommodations can include hotels, motels, inns, guest houses, short-term rentals, guest ranches, and certain RV, camping and other overnight spaces. Taxability depends on the accommodation and circumstances. Certain accommodations rented to a permanent resident for at least 30 consecutive days qualify for an exemption under Colorado law.
Does the county tax apply inside towns?
The resolution says no municipality in Lincoln County levied its own lodging tax when the proposal was adopted. The county lodging tax does not apply within a municipality that levies a lodging tax. The proposal changes the county tax; it does not establish a municipal tax.
Who would decide where the additional money goes?
Section 9 assigns allocation of the additional 4% to a local appointed board. The accompanying voter information says the County Commissioners would appoint local residents to review and allocate funding. All allocations must fit voter-approved purposes and Colorado law. The ballot does not set a fixed share for each service or name funded projects.
Would every listed service or project receive money?
No allocation is guaranteed. The list describes possible eligible uses. Actual funding would depend on lawful eligibility, available revenue and local allocation decisions. Matching funds can help pursue outside investments, but do not guarantee a grant. The resolution also states that revenues will not be distributed to incorporated cities and towns.
Is $294,337 a guaranteed annual amount?
No. It is the estimated additional revenue for the first full fiscal year. Actual collections depend on taxable lodging sales. The ballot also addresses whatever additional amounts are raised in subsequent years.
What would a yes or no vote mean?
A yes vote would approve the increase to 6% beginning July 1, 2027, the stated uses of the additional revenue, and the requested authority to collect, keep and spend revenues. A no vote would reject this proposal; the existing 2% county lodging tax would remain in place.
Read the source
The certified ballot language
The following text is reproduced from Section 9 of Amended Resolution #1187, dated August 14, 2026. Page headers and line breaks have been removed; the ballot wording is unchanged.
Read the full certified ballot title
LINCOLN COUNTY
LODGING TAX
SHALL THE CURRENT LINCOLN COUNTY LODGING TAX OF TWO PERCENT (2%) BE INCREASED $294,337 ANNUALLY IN THE FIRST FULL FISCAL YEAR AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED ANNUALLY IN EACH SUBSEQUENT YEAR BY THE LEVYING OF AN ADDITIONAL FOUR PERCENT (4%), TO A TOTAL OF SIX PERCENT (6%), COMMENCING JULY 1, 2027, WITH REVENUE GENERATED BY THE ADDITIONAL FOUR PERCENT (4%) TO BE ALLOCATED BY A LOCAL APPOINTED BOARD FOR PURPOSES AUTHORIZED UNDER COLORADO LAW, INCLUDING CAPITAL INVESTMENTS IN PUBLIC OR COMMUNITY-BENEFIT PROJECTS, PUBLIC INFRASTRUCTURE, ESSENTIAL SERVICES INCLUDING LAW ENFORCEMENT, FIRE PROTECTION AND EMERGENCY MEDICAL SERVICES, AND MATCH FUNDING OR OTHER ELIGIBLE INVESTMENTS FOR COMMUNITY PRIORITIES SUCH AS CHILDCARE AND OTHER PUBLIC PURPOSES AUTHORIZED BY LAW; WITH THE EXISTING TWO PERCENT (2%) LODGING TAX CONTINUING TO BE USED FOR ADVERTISING, MARKETING, COMMUNITY BEAUTIFICATION, AND EVENTS AS CURRENTLY AUTHORIZED; AND SHALL THE COUNTY BE AUTHORIZED TO COLLECT, KEEP AND SPEND ALL REVENUES RECEIVED IN 2027 AND EACH YEAR THEREAFTER WITHOUT REGARD TO ANY SPENDING, REVENUE, OR OTHER LIMITATION IN ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION OR ANY OTHER STATUTORY LAWS OF THE STATE OF COLORADO?
YES _____
NO _____
How this guide reads the resolution. The general provisions use narrower descriptions of purposes and capital spending than the certified ballot title. This guide follows Section 9’s specific distinction between the existing 2% and additional 4%, together with current statutory limits. Colorado law permits infrastructure and public safety uses and capital spending for authorized purposes. This does not resolve every possible project’s eligibility; implementation must reconcile the resolution’s provisions with applicable law.
Sources & further reading
- Amended Resolution #1187, August 14, 2026: Section 9 (certified ballot title), related provisions, and the accompanying voter information supplied with the resolution.
- Colorado HB25-1247: enacted changes to county lodging taxes
- C.R.S. § 30-11-107.5: permitted purposes and restrictions
- Colorado Legislative Council Staff: the TABOR revenue limit
Your community. Your decision.Learn the facts.
Learn the facts.
Ask questions.
Make an informed decision.
2026 General Election
November 3, 2026
For voting information, contact the Lincoln County Clerk & Recorder. For questions about proposed uses or board appointments, contact the County Commissioners through the county directory.
Sources & References
All data and references below were used to prepare the Vote Yes on 1A campaign materials, FAQs, and public information.
- Buell Foundation (2025). Lodging Taxes in Colorado: A Tool for Community Investment.
- Colorado Tourism Office (2025). 2024 Travel Impacts Dashboard – Lincoln County Snapshot.
- Lincoln County Government (2025). Official TABOR Notice – Lodging Tax Increase (Ballot Issue 1A).
- Colorado General Assembly. House Bill 22-1117 and House Bill 25-1247 — authorizing lodging tax revenue for housing, childcare, and workforce support.
- Colorado Department of Transportation (2024). Traffic Data Explorer – I-70, Hwy 24, Hwy 40/287, Hwy 71 corridor volumes.
- Avalara TaxRate Data (2025). Denver County Combined Sales Tax Rate – 9.15%
- Country Living Learning Center, Hugo CO (2023-2024). Child Care Center in Hugo Wants to Build Its Own Facility. (Limon Leader, July 2023)
- Lincoln County Tourism Board (2025). Internal data, outreach, and campaign materials prepared for public information.
Note: All materials are for voter education and transparency, not for advocacy beyond the authorized scope of the Lincoln County Tourism Board.