May 2025 Election Information

Factual Summary

February 25, 2025

Elizabeth Fire Protection District

146 N Elbert Street, Elizabeth, CO 80107

Proposed Sales Tax 

May 6, 2025, Regular Special District Election

FIRE DISTRICT: The Elizabeth Fire Protection district ("Fire District") provides fire suppression, fire prevention, public education, technical rescue, water & ice rescue, hazardous material response, community risk reduction, emergency management, and advanced life support (ALS) emergency medical transport services ("Emergency Services") to the residents, properties, and businesses within its jurisdiction as well as out of district visitors and patrons. The Fire District protects approximately 111 square miles of land, including the Town of Elizabeth and portions of unincorporated Elbert County. The Fire District currently operates four stations and plans to expand its capacity within the next 7 years.

SUMMARY OF THE ISSUE: The Fire District does not currently have sales tax and depends on property tax revenues to fund its Emergency Services. The Fire District's property tax revenues decreased by 12% (for a total revenue loss of approximately $500,000) between 2024 and 2025 as a result of changing property tax valuations as well as other recent changes to state property tax law enacted by the Colorado General Assembly. At the same time, the population served by the Fire District grew, with the Fire District currently providing Emergency Services to approximately 16,000 residents, an increase of nearly 25% since 2015. The Fire District's emergency call volumes have increased by approximately 17% since 2021, and the Fire District's operational expenses and personnel costs have risen by approximately 33% since 2021.

At the May 6, 2025, special district election, the Fire District will ask its citizens to approve a sales tax of 0.5% (1/2 of 1%, or half a penny on every dollar). If approved, this sales tax would apply to all purchases within the Fire District's jurisdiction, except for those items that are exempt from state sales tax by law, including prescriptions, food for domestic home consumption, diapers, feminine products, and school activities. If successful, the proposal is expected to generate up to $1.2 million in additional revenue in fiscal year 2026 and additional amounts thereafter, which would help off-set the decreased revenues without impacting service.

ARGUMENTS AGAINS THE PROPOSAL: If successful, the proposal will increase sales taxes within the Fire District's jurisdiction. For voters who support less taxes and smaller government, the Fire District's increase in tax revenues may be contrary to this objective. The sales tax revenues would fund a variety of Fire District priorities, including hiring additional personnel, purchasing additional fire and emergency medical vehicles, and purchasing new Emergency Services equipment. Voters who support only some of these priorities may be opposed to a new sales tax to fund all of them. Some voters may be opposed to raising additional revenue through a sales tax as opposed to an increase in the Fire District's property tax, raising its ambulance response fees, or not raising revenue at all and instead scaling back Fire District services.

ARGUMENTS FOR THE PROPOSAL: Approval of the proposed sales tax will allow the Fire District to replace revenues that have been lost as a result of changes to property valuations and state property tax laws. Unlike a property tax, a sales tax will be paid by all consumers who come into the Fire District, including those who do not own property within the Fire District's jurisdiction, but may use the Fire District's services, placing an undue burden on the District's tax payers. It will also help temper the recent instability in property tax revenues. If successful, the Fire District will utilize the new sales tax revenues to support its administration, operations, and personnel needs, including striving to fulfill the following priorities:

• Purchasing needed emergency vehicles, including 3 structural engines, 3 wildland brush trucks, 2 water tenders, and a ladder truck by 2032;
• Hiring up to 12 additional personnel by 2032 to adequately staff its fire stations;
• Purchasing necessary equipment, including personal protective clothing, medical diagnostic equipment, rescue equipment, and new radios to comply with federal regulations; and
• Add 2 fire stations south of Elizabeth, update/expand the main fire station in the Town of Elizabeth, and include a facility that allows firefighters to training while remaining in District.

The additional revenue will help maintain adequate response times throughout the District and will improve the Fire District's Insurance Service Office rating, potentially reducing insurance premiums for homeowners and commercial businesses. 

THE BALLOT ISSUE

SHALL THE ELIZABETH FIRE PROTECTION DISTRICT'S TAXES BE INCREASED BY $1,255,000 THE FIRST FULL FISCAL YEAR 2026, AND BY WHATEVER AMOUNTS ARE RAISED ANNUALLY THEREAFTER, FROM A 0.5 PERCENT SALES TAX COMMENCING ON JULY 1, 2025, FOR THE PURPOSE OF REDUCING THE FINANCIAL IMPACTS ON EXISTING PROPERTY OWNERS BY SHARING THE COST OF EMERGENCY SERVICES WITH BUSINESS PATRONS WHO RESIDE OUTSIDE THE DISTRICT BOUNDARIES AND OFFSETTING LOST REVENUE DUE TO THE LIMIT ON PROPERTY ASSESSMENT RATES, IN ORDER TO MAINTAIN ADEQUATE EMERGENCY RESPONDER STAFFING FOR THE DISTRICT'S FIRE STATIONS, REPLACING AND UPDATING AGING APPARATUS AND FACILITIES, AND OTHERWISE MAINTAINING EMERGENCY SERVICES ADMINISTRATION AND OPERATIONS, SUCH SALES TAX TO BE IN ADDITION TO ALL OTHER TAXES LEVIED BY THE DISTRICT, AND SHALL THE DISTRICT BE AUTHORIZED TO COLLECT, RETAIN, AND SPEND ALL REVENUE GENERATED BY SUCH TAX IN EXCESS OF THE LIMITATION PROVIDED IN SECTION 20 OF ARTICLE X OF THE COLORADO CONSTITUTION AS A VOTER-APPROVED REVENUE CHANGE AND AN EXCEPTION TO THE LIMITATIONS SET FORTH IN SECTION 29-1-301 OF THE COLORADO REVISED STATUTES, AND ANY OTHER LAW?

YES          

NO          

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