East Grand Fire Protection District: Ballot FAQ

Ballot Issue 6D asks voters whether to authorize a new 0.28% District sales tax beginning January 1, 2027. It would apply to purchases within the District that are subject to Colorado state sales tax. 

The proposed tax would add: 

• $0.28 to a $100 taxable purchase. 

• $1.40 to a $500 taxable purchase. 

• $2.80 to a $1,000 taxable purchase. 

These amounts would be in addition to other applicable sales taxes. 

Anyone making purchases subject to the District tax, including residents, renters, property owners, and visitors. 

The proposed rate would be the same regardless of where in the District the purchaser lives. 

Taxable purchases would generally include clothing, sporting goods, furniture, electronics, restaurant meals, alcoholic beverages, and taxable short-term lodging. 

Purchases exempt from Colorado state sales tax would not be subject to the proposed District tax. Examples include qualifying groceries for home consumption, prescription medications, qualifying residential energy purchases, and qualifying gasoline and diesel purchases. Most services are also outside the state sales-tax base. 

The ballot identifies the following uses: 

• Recruiting volunteers and paid firefighters. 

• Wildfire mitigation. 

• Emergency response capability. 

• Firefighter equipment acquisition and maintenance. 

The proposed 0.28% sales tax is estimated to generate $875,000 annually for the District. Actual revenue would depend on the amount of taxable purchases and could vary each year. 

No. The proposed sales tax would be additional to existing District tax revenues. The ballot specifies that it would not replace funding previously authorized by voters or funding the District is entitled to receive by law. 

If approved: The additional 0.28% District sales tax would begin January 1, 2027. 

If not approved: The proposed sales tax would not be imposed, and the District would not receive revenue from it.

This question asks whether East Grand Fire may collect property tax revenue generated by its existing tax rate above a state-law growth limit. 

State law limits growth in the District’s property tax revenue covered by the law. The ballot describes this limit as 5.25%, or 10.5% over the two-year assessment period. 

This limit applies to District revenue, not to changes in each property owner’s tax bill. 

The District’s property tax rate and the state’s revenue limit are separate requirements. As assessed property values rise, the same property tax rate can generate more revenue. 

6E asks voters whether the District may collect revenue above that limit rather than make the tax adjustments the limit requires. 

The District could collect property tax revenue above this limit. The waiver would begin with the 2026 property tax year and continue for all future property tax years. 

The limit would remain in place. If revenue exceeds it, the District would need to provide a temporary tax credit or reduce its tax rate temporarily. Excess revenue collected without the required adjustment must be refunded. 

The measure does not create a new tax or specify a higher property tax rate. It removes a limit on revenue collected. 

Yes. 6D concerns a new sales tax. 6E concerns a property tax revenue limit. Voters may vote yes or no on each independently. 

Each measure would take effect only if approved. If only 6D passes, the proposed sales tax would begin, and the property tax revenue limit would remain. If only 6E passes, the revenue limit would be waived, and the proposed sales tax would not be imposed. 

Official sample ballots and voting information are available through the Grand County Elections Office. The complete ballot language governs each measure. 

For factual questions about the District’s proposals, contact East Grand Fire at 970-726-5824.