A transportation funding measure (1A) was on the November 2024 ballot but narrowly failed, with 48.2% voting yes and 51.8% voting no. In early 2025, a follow-up survey showed that many voters lacked information about the measure – 44% said they had “some information,” while 37% had “little or no information” before voting. Meanwhile, the need for transportation funding hasn’t changed. This year, the County has updated its Transportation Plan and completed a Roadway Safety Action Plan. To help fill the information gap, Larimer County is sharing details about these plans and their anticipated improvement costs to see how they may be funded. Another survey will be completed in July to see if the public better understands the needs.

About 1.8% of County property tax revenue goes towards transportation and no sales tax dollars go towards maintenance or improvement of the County’s transportation network. The main revenue sources for transportation are:

• A County share of the federal and state gasoline taxes (Highway Users Tax Fund - HUTF), neither of which has been increased in more than 30 years
• Limited revenue from state gas fees that began in 2022
• Specific ownership tax paid on vehicle registrations

Larimer County’s mill levy is 21.571 mills and can not be increased without voter approval. The County can not use General Fund dollars for transportation and can only provide property tax funds through the Road & Bridge mill levy. The Road & Bridge mill levy is set by the Board of County Commissioners as a portion of the total 21.571 mills, and for 2024 it was 0.411 mills. Although the County Commissioners could allocate more property tax revenue to transportation by increasing the Road & Bridge mill levy, that would potentially necessitate taking General Fund dollars away from other programs and essential services at a time when they’ve been forced to cut $6 million in General Fund expenditures over the next two years to offset the ramifications of new state policy on property tax relief.

A property tax bill includes taxes for a number of agencies and entities including the school district, Foothills Gateway, library and fire protection districts, school bond measures, and the like. For example, in 2024, a typical residential property in Fort Collins valued at $600,000 will pay approximately $3,857 in property tax. Of this, $788 (20.4%) goes to Larimer County. The Road & Bridge department receives 1.91% of the $788, or $15.00. If a property is located in a municipality, by State statute, the County must give half to the city, retaining only $7.50. When averaged across the County, the County must share back about 40% of the total funds collected under the Road & Bridge mill levy. Using an average County-wide share back of 40%, the County would receive $9.00 for road maintenance and repair from a residential property valued at $600,000.

Addressing our aging roads and transportation infrastructure to meet today’s demands is one of the biggest unfunded priorities for the County. Currently, only 75 cents per month in property tax for a $600,000 home is allocated to transportation needs. Road and construction materials and labor have increased 50% in the past years in Colorado – and costs continue to rise. If we don’t begin to address the backlog of road improvement projects now, we won’t be able to meet travel demands and safety requirements today and into the future.

You can find the full list of potential transportation projects here.

The County has completed over 90 road improvement and transportation projects over the past 10 years. Examples of projects include:

• Dozens of pavement resurfacing in and near Berthoud, Estes Park, Fort Collins, Loveland, Windsor, and more
• Many intersection improvements and traffic signals to enhance safety in and around Berthoud, Fort Collins, and Loveland
• Pedestrian improvements along 57th Street and Highway 287 in Loveland
• A dozen or so road reconstruction between Berthoud and Loveland and near Windsor and north of Fort Collins

The County road system is 895 miles (381 miles of paved roads and 414 miles of gravel and native surface roadways, plus about 100 miles of local roads maintained by the County). Over 2,600 square miles, it extends from about four miles east of I-25, westward to the divide, north to the Wyoming border and about three miles south of the Town of Berthoud. Much of the County’s road network is on a one-mile grid pattern that provides connections between communities along the Front Range and to recreation areas and communities in the foothills and mountains.

Just like the County, the state also has rules for the municipal share back for taxes being used for roads and bridges. This impacts how much funding the County gets from property taxes. Additionally, property tax places the funding burden only on Larimer County property owners, even though our transportation system serves a multitude of out of County uses and users. A sales tax approach means that everyone who lives, works, shops, or recreates in Larimer County (e.g., out-of-County workers, tourists, retail purchases, online shopping and deliveries) contributes towards the transportation system they use directly or benefit from indirectly.

The County recently published an updated Transportation Plan that identifies over 500 current and future transportation needs occurring during the next 25 years. Both the report and a brief video can be found here. Priority projects have been identified for roadways, bridges, intersections, bike/pedestrian crossings that serve vehicular and alternate/active modes of travel. You can find the full list of projects here.

While the funds would go to address repairs and improvements on unincorporated County roads and bridges, a new sales tax would allow the County ability to contribute to some of the costs of transportation projects that are near cities and towns and in designated Growth Management Areas.

No, funds could be used to help fund safety for bikes and pedestrians and could contribute to some other mobility needs as identified in the Larimer County Transportation Plan.

No. Local subdivision roads provide accessibility to specific residences and businesses, whereas a proposed sales tax would be intended to address mobility and safety on the County’s mainline road system where there is more use and a funding shortage. The County supports and works with subdivision property owners to address their specific road needs through the public improvement district (PID) process. Learn more about improvement districts here.

The cost of materials and labor for transportation capital projects increased by 50% in the past five years in Colorado, and the County expects construction cost increases to continue at a rapid pace