The Adams County Fire Protection District (ACFPD) provides an all-hazard response system, responding to incidents that may include emergency medical care (both advanced life support and basic life support), fire suppression, technical rescue, wildland incidents, hazardous materials response, fire prevention, and community risk reduction services to the citizens and property within its jurisdiction, and to individuals passing through its jurisdiction, including all highways, railways, residential and commercial occupancies.

SUMMARY OF THE ISSUE                                                

ACFPD relies primarily on property tax revenues for current emergency services. In an effort to diversify funding, the district will pursue sales tax revenue, an option recognized by the State of Colorado in 2024 and available to fire districts for the first time.

ACFPD's current reliance on property tax comes primarily from residential property, which is taxed at a lower rate than commercial property. As a result, tax revenue has grown much more slowly than the cost of emergency apparatus, equipment, personnel, and operations. The cost to train just one firefighter/EMT is now $38,000 and rising every year. The cost of a fire engine has doubled in the last 10 years. At the same time, the number of calls for service has continued to grow, with calls in 2026 on pace to be the highest year ever increasing almost 30% since 2019. As call volume grows, ACFPD must continually evaluate staffing, station locations, apparatus deployment, and response times to ensure our highly trained personnel and apparatus arrive in a timely manner to incidents in which seconds and minutes can make a difference in the outcome.

At the November 3, 2026, coordinated election, ACFPD will ask its citizens to approve a sales tax of 1% (one cent on every dollar spent on certain purchases within the Fire District). If approved, this sales tax would apply to all purchases within ACFPD's jurisdiction, except for those items exempt from sales tax by law (exempt items include prescriptions, food for domestic home consumption, diapers, feminine hygiene products, and purchases benefiting schools). If successful, the proposal is expected to generate up to $11,732,488 in revenue in fiscal year 2027, and additional amounts thereafter.

The Ballot Issue: Adams County Fire Protection District Ballot Issue – Sales Tax Increase

SHALL ADAMS COUNTY FIRE PROTECTION DISTRICT TAXES BE INCREASED $11,732,488 (FIRST FULL FISCAL YEAR DOLLAR INCREASE) AND BY WHATEVER AMOUNTS AS ARE RAISED ANNUALLY THEREAFTER, FROM A 1.0% SALES TAX, WHICH IS ONE DOLLAR ON EVERY $100 PURCHASE, EXCLUDING EVERYDAY NECESSITIES LIKE GROCERIES, GAS, PRESCRIPTIONS, AND DIAPERS, FOR THE PURPOSES OF MAINTAINING VITAL EMERGENCY SERVICES, INCLUDING BUT NOT LIMITED TO:

·        REDUCING EMERGENCY RESPONSE TIMES;

·        MAINTAINING ADEQUATE NUMBERS OF FIRST RESPONDERS AND FIREFIGHTERS;

·        PROTECTING THE SAFETY AND HEALTH OF FIREFIGHTERS AND PARAMEDICS BY REPLACING AND UPDATING ESSENTIAL EQUIPMENT; AND,

·        PROVIDING UPDATED TRAINING AND EQUIPMENT FOR MEDICAL EMERGENCIES, FIRES, AND RESCUES.

WITH ALL REVENUES AND EXPENDITURES REPORTED IN THE DISTRICT’S ANNUAL INDEPENDENT AUDIT PUBLISHED ON THE DISTRICT’S WEBSITE AND REVIEWED BY A CITIZEN BOARD OF DIRECTORS;

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 EXCEEDING THE LIMITATION 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?

ARGUMENTS FOR THE PROPOSAL

•   ACFPD is requesting additional, dedicated funding to maintain highly trained, adequate staffing and ensure our district response system can effectively respond to all areas of our district, so firefighters and paramedics can reach residents quickly when seconds matter.

•   ACFPD fire apparatus, medical equipment, and stations are aging. Our finance division estimates approximately $33 million in capital improvements will be needed over the next 10 years to keep this equipment and infrastructure safe and reliable.

•   The cost of providing fire and emergency medical service has grown sharply: ACFPD general fund expenditures have increased roughly 126% over the past decade, and total expenditures across all funds (including capital and bond funds) have increased roughly 137%, while the district’s primary funding source, property tax, has not kept pace.

•   Nearly six in ten ACFPD emergency calls are for medical emergencies, and this funding would help ensure firefighters and paramedics can continue to respond quickly when someone's health and safety are on the line.

•   A sales tax would be paid by everyone who shops within the Fire District, not just Fire District residents. Consumers would not be charged on everyday necessities like groceries, gas, medicine, and diapers.

•   ACFPD has not sought a tax increase in over 17 years and has responsibly managed within a property-tax-only funding model during that time, even as service demands, regional response obligations, and personnel and equipment costs have continued to grow.

ARGUMENTS AGAINST THE  PROPOSAL

•   Residents are already facing challenges with housing and living costs, and a sales tax would make select purchases more expensive.

•   This may be a challenging time to raise taxes given ongoing economic uncertainty.

•   Sales taxes may have a disproportionate impact on lower-income households.

•   Taxpayers already pay state, county, and special-district taxes, and this would add another layer on top of those.

•   The Fire District should fully exhaust operational efficiencies and alternative funding sources before asking voters to approve a new, permanent tax.

•   A permanent sales tax increase may not fully address the underlying, long-term drivers of the Fire District's funding and cost-growth challenges.

 

How To Vote

You can register to vote or make sure your voter registration address is correct here.

 

You can find how to vote in Adams County here.

 

You can find out how to vote in Denver here.