Sustainable Funding Study/Evaluating Long-Term Funding for Emergency Services

As our community continues to grow, so do the demands placed on emergency services. Adams County Fire Protection District is committed to providing reliable emergency response to the community today while planning responsibility for the future. Over the past several months, the District has evaluated its current funding structure, the financial challenges facing fire protection and emergency medical services, and potential options available under Colorado law to help ensure the long-term sustainability of the District's services.

As part of that process, the District studied the potential use of a voter-approved sales tax authorized under Colorado law. No decision has been made regarding whether to place a sales tax measure before voters. The information below summarizes the District's assessment process and the considerations that have informed the discussion. The District is seeking feedback from the community regarding the District's services, funding challenges, and sales tax proposal. Citizens are invited to provide their feedback to the District at jbrowman@acfpd.org 8055 Washington Street 720-930-0378.

The Challenge

Protecting Our Firefighters

Firefighters and paramedics face significant occupational risks throughout their careers. Maintaining programs that support cancer screenings, physical and behavioral health, medical evaluations, and injury prevention is an important part of protecting the people who protect our community.

Growing Demand for Emergency Response

Adams County continues to experience growth, increasing demand for fire protection, emergency medical services, rescue operations, and disaster response. The number of emergency calls received by the District already in 2026 is surpassing what we have seen in previous years. As call volume grows, the District must continually evaluate staffing, station locations, apparatus deployment, and response times to ensure help arrives when it is needed most.

The Cost of Emergency Services Continues to Increase

The cost of operating a modern fire department has risen significantly over the past two decades. Fire engines, ambulances, cardiac monitors, firefighter protective equipment, communications systems, and specialized rescue tools all require ongoing investment to remain safe and reliable.

At the same time, emergency response itself has become more complex. Today's firefighters and paramedics respond not only to structure fires, but also to electric vehicle fires, lithium-ion battery incidents, hazardous materials, severe weather events, technical rescues, and increasingly complex medical emergencies. Accordingly, the District must also invest in additional ongoing training and education for its first responders.

Single Revenue Source

Today, Adams County Fire Rescue relies primarily on property tax revenue to fund operations. While property taxes remain the District's primary funding source, they are affected by changing property valuations, legislative decisions affecting assessment rates and revenue caps, and Colorado's constitutional and statutory revenue limitations. However, service demands and costs continue to grow regardless of changes in property tax revenue.

The Proposed Solution

Evaluating a Sales Tax as a Second Revenue Source

Colorado law now allows fire protection districts to ask voters to consider approving a local sales tax.

The District evaluated this option because it would create a second source of revenue alongside property taxes, helping diversify funding rather than relying on a single revenue source. It also would allow the District to collect funding from visitors, travelers, and other people in the District's jurisdiction to whom the District provides emergency services, but who do not currently contribute to the District's property tax revenue.

Like any tax proposal, any District sales tax would require voter approval before it could be implemented.

 

Why the District Is Evaluating This Option

The District identified several reasons a sales tax could help address long-term funding challenges.

Diversifying Revenue

Adding a second revenue source could reduce the District's dependence on property taxes alone and provide greater financial stability as service demands continue to grow.

Sharing the Cost of Emergency Services

The District provides emergency services to everyone within the District, including visitors and travelers who may not own property locally.

A sales tax distributes a portion of the cost across taxable retail purchases made within the District rather than relying solely on property owners to fund emergency services.

Maintaining Emergency Response

As Adams County grows, maintaining rapid emergency response requires adequate staffing, fire engines, ambulances, medical equipment, and specialized rescue tools throughout the District.

When seconds count, where emergency responders are located and how quickly they can reach an emergency can make a critical difference. Sales tax revenue is expected to help the District hire more personnel and purchase necessary vehicles and equipment to locate resources throughout the community.

Keeping Equipment Current

Fire protection and emergency medical equipment must be regularly maintained and replaced throughout its service life. Sales tax revenue will help the District keep its equipment well-maintained and reliable, so that firefighters and paramedics can respond safely and effectively to emergencies.

Preparing for Today's Emergencies

Emergency response continues to evolve. Electric vehicle fires, lithium-ion battery incidents, hazardous materials, severe weather events, and increasingly complex medical calls require ongoing training and education to ensure firefighters and paramedics are prepared for the emergencies they encounter today. The cost of additional training and education would be supported by a sales tax.

Considerations

Potential Drawbacks of a Sales Tax

As part of its evaluation, the District also identified potential disadvantages associated with a sales tax.

Greater Impact on Lower-Income Households

Because sales taxes are based on purchases rather than income, they generally represent a larger percentage of spending for lower-income households.

Revenue Can Fluctuate

Sales tax revenue is influenced by economic conditions. During periods of slower consumer spending, collections may decline.

Potential Benefits

If approved by voters, a sales tax could provide several long-term benefits.

• Reduces reliance on property taxes alone.
• Broadens the tax base beyond property owners to include taxable retail purchases made within the District.
• Provides dedicated funding for emergency response needs.
• Includes public accountability through the District's annual independent audit and oversight by the Board of Directors.
• Excludes everyday necessities such as groceries, gasoline, medicine, and diapers from the proposed tax structure considered by the District.

Planning for the Future

For more than 17 years, the District has not asked voters to increase funding through an additional property tax. During that time, the District has continued to invest responsibly in emergency services while earning national accreditation and achieving one of the highest public protection classifications available.

The District's evaluation of revenue diversification is intended to determine how best to maintain reliable emergency response, modern equipment, and a highly trained workforce for the years ahead.

Any future decision regarding whether to seek voter approval of a sales tax would be made by the District's Board of Directors at a public meeting, and any sales tax could only be implemented if approved by the voters.

The District is seeking feedback from the community regarding the District's services, funding challenges, and sales tax proposal. Citizens are invited to provide their feedback to the District at jbrowman@acfpd.org/720-930-0378