HomeMy WebLinkAbout2025-077-08/19/2025-SUBMITTING TO A VOTE OF THE REGISTERED ELECTORS OF THE CITY A PROPOSED ORDINANCE EXTENDING THE EXPIRRESOLUTION 2025-077
OF THE COUNCIL OF THE CITY OF FORT COLLINS
SUBMfl11NG TO A VOTE OF THE REGISTERED ELECTORS OF
THE CITY A PROPOSED ORDINANCE EXTENDING THE
EXPIRING TWENTY-FIVE HUNDREDTHS PERCENT (0.25%)
“COMMUNITY CAPITAL IMPROVEMENT PROGRAM”CAPITAL
PROJECTS SALES AND USE TAX FOR A PERIOD OF TEN
YEARS FOR THE PURPOSE OF OBTAINING REVENUE FOR
CAPITAL PROJECTS AND RELATED OPERATION AND
MAINTENANCE
A.The City of Fort Collins has enacted a comprehensive sales and use tax,
which enactment is codified in Chapter 25,Article Ill of the Code of the City of Fort Collins
(the “Code”).
B.The amount of such tax presently imposed by the Code,as contained in
Code Section 25-75(a)(3),includes a twenty-five hundredths percent (0.25%)tax,which
does not apply to food for home consumption (“groceries”),to generate revenue for the
construction of certain capital projects as identified in Ordinance No.013,2015,which
Ordinance was approved by City voters on April 7,2015,and which projects were
approved by the City Council in accordance with the provisions of said Ordinance (the
“Existing Tax”).
C.For four decades,the revenue generated by such 0.25%tax has been an
essential tool to support expanded City facilities and infrastructure to serve the needs of
the community.
D.The Existing Tax will expire at midnight at the end of December 31,2025.
E.City Council believes it would be in the best interests of the City’s citizens
to extend the Existing Tax for an additional ten-year period to generate additional
revenues for purposes similar to those for which the Existing Tax was originally imposed.
F.Under Article X,Section 20 of the Colorado Constitution,any such
extension requires a vote of the people.
G.City Council has reviewed a variety of proposed capital projects and the
operation and maintenance needs for some of those projects and has identified certain
of the projects which it believes are necessary for the ongoing provision of City services.
H.The purpose of this Resolution is to exercise the Council’s authority under
Article X,Section 3 of the City Charter to submit to a vote of the people the question of
extending the Existing Tax for a period of ten years for the purpose of funding the
planning,design,real property acquisition,construction,and operation and maintenance
for these necessary capital projects.
In light of the foregoing recitals,which the Council hereby makes and adopts as
determinations and findings,BE IT RESOLVED BY THE COUNCIL OF THE CITY OF
FORT COLLINS as follows:
Section 1.There is hereby referred to the registered voters of the City at the
next regular City election to be held on November 4,2025,the question of whether the
following ordinance should be adopted:
(PROPOSED)VOTER-APPROVED ORDINANCE NO.003,2025
OF THE COUNCIL OF THE CITY OF FORT COLLINS
EXTENDING THE EXPIRING TWENTY-FIVE HUNDREDTHS PERCENT (0.25%)
“COMMUNITY CAPITAL IMPROVEMENT PROGRAM”CAPITAL PROJECTS SALES
AND USE TAX FOR A PERIOD OF TEN YEARS FOR THE PURPOSE OF
OBTAINING REVENUE FOR CAPITAL PROJECTS AND RELATED OPERATION AND
MAI NTENANCE
A.The City of Fort Collins has enacted a comprehensive retail sales and use
tax,which enactment is codified in Chapter 25,Article III of the Code of the City of Fort
Collins (the “Code”).
B.The amount of such tax presently imposed by the Code,as contained in
Code Section 25-75(a)(3),includes a twenty-five hundredths percent (0.25%)tax,which
does not apply to food for home consumption (“groceries”),to generate revenue for the
construction of certain capital projects as identified in Ordinance No.013,2015,which
Ordinance was approved by City voters on April 7,2015,and which projects were
approved by the City Council in accordance with the provisions of said Ordinance (the
“Existing Tax”).
C.For four decades,the revenue generated by such 0.25%tax has been an
essential tool to support expanded City facilities and infrastructure to serve the needs of
the community.
D.The Existing Tax will expire at midnight at the end of December 31,2025.
E.On August 19,2025,the City Council adopted Resolution 2025-077
identifying various projects that it believes should be funded by the extension of the
Existing Tax,and submitting to the registered electors of the City the question of whether
an ordinance extending the Existing Tax for a period of ten years should be enacted to
obtain additional revenues for the planning,design,real property acquisition,
construction,and operation and maintenance for certain capital projects.
F.At a regular City election on November 4,2025,the voters of the City of Fort
Collins approved the extension of the Existing Tax for the foregoing purposes and
determined that,upon the expiration of the Existing Tax,it is necessary and desirable that
a twenty-five hundredths percent (0.25%)sales and use tax be imposed on all items
taxable under the Code,subject to the exceptions contained in City Code Section 25-
-2-
73(c)and (d)and Section 25-74(b),commencing January 1,2026,for the purpose of
obtaining revenues for the planning,design,real property acquisition,and construction of
the aforementioned capital projects and for the operation and maintenance of some of
them.
NOW,THEREFORE,BE IT ORDAINED BY THE COUNCIL OF THE CITY OF
FORT COLLINS as follows:
Section 1.That Section 25-75(a)(3)of the Code of the City of Fort Collins is
hereby amended to read as follows:
Sec.25-75.Rate of tax.
(a)The amount of tax hereby levied is four and thirty-five hundredths (4.35)percent
of the purchase price of tangible personal property and taxable services except
that the amount of use tax levied on manufacturing equipment is three (3)percent
of the purchase price.This tax is composed of a rate of two and twenty-five
hundredths (2.25)percent that does not expire and is not restricted in the use of
its proceeds and the remaining rate of two and ten hundredths (2.10)percent is
comprised of the following voter-approved taxes:
(3)A twenty-five one-hundredths (0.25)percent tax that expires at midnight on
December 31,20252035,the proceeds of which are to be used for the
purpose of paying the costs of planning,design,real property acquisition,
and construction,the capital projects specified in tho “Community Capital
Improvement Program”and five (5)years of operation and maintenance
for those capital projects specified in Ordinance No.013,2OlSVoter
Approved Ordinance No 003 2025,all of which shall be subject to the
terms and conditions of Ordinance No.013,2Ol5Voter-Approved
Ordinance No.003,2025;and
Section 2.That the revenue generated by the twenty-five hundredths percent
(0.25%)sales and use tax imposed pursuant to this Ordinance (the “Tax”)shall be used,
to the extent that such revenues are sufficient,for the planning,design,real property
acquisition,construction,and operation and maintenance for the capital projects
described on Exhibit “A”,attached hereto and incorporated herein by this reference (the
“Projects”),subject to the following terms and conditions:
(a)The design,scheduling and amount of tax revenue to be set aside for the
planning,design,real property acquisition,and construction for the Projects,and the
operation and maintenance for those Projects for which operation and maintenance
funding is provided on Exhibit “A”,shall be determined by the City Council;provided,
however,that no decision regarding the design or cost of any of these Projects shall
substantially change its essential character or eliminate any of its components from that
described on Exhibit “A”,except as expressly permitted under subsection 2(b)below,nor
shall any decision fund less than five (5)years of operation and maintenance for any of
the Projects for which such funding is provided for on Exhibit “A”,unless the Council has
determined that such Project shall not be undertaken pursuant to subsection 2(b),below.
This provision shall not be construed as prohibiting the City Council from:
i.enhancing the scope or design of any of the Projects,or increasing
the cost thereof,unless such enhancement or increase in cost would
substantially impair the City’s ability to fully fund the planning,design,
real property acquisition,and construction for any of the Projects
described on Exhibit “A”or the operation and maintenance for five
(5)years from the date of completion of their construction for those
of the Projects for which operation and maintenance funding is
provided on Exhibit “A”,excepting only the Projects,if any,which
have been eliminated by the City Council pursuant to the provisions
of subsection (b)below;or
ii.using any other revenues lawfully available to the City to enhance
the scope or design of any of the Projects,or to fund,in whole or in
part,the planning,design,real property acquisition,construction,
operation and/or maintenance for any such Projects.
(b)The planning,design,real property acquisition and construction for all of the
Projects shall be undertaken and completed by the City unless the City Council
determines by resolution,after receiving a recommendation from the City Manager,that
it is no longer legally or financially feasible to undertake and complete any of the Projects
without substantially altering the essential character of the same from that described on
Exhibit “A.”
(c)The Projects shall be subject to all applicable provisions in Article XII of
Chapter 23,as amended,of the City Code relating to art in public places.
Section 3.That any revenues generated by the Tax and remaining unexpended
and unencumbered after the completion of the construction of all of the Projects described
on Exhibit “A”,excluding any of these Projects eliminated by the City Council under the
provisions of Section 2(b)above,may,in the discretion of the City Council,be used to
fund additional operation and maintenance of the Projects or for the planning,design,real
property acquisition,construction,operation and/or maintenance for any other capital
project approved by the City Council.
Section 4.That the full amount of revenues derived from the Tax may be
retained and expended by the City,notwithstanding any state revenue or expenditure
limitations including,but not limited to,those contained in Article X,Section 20 of the
Colorado Constitution.
Section 5.That the amendment of Section 25-75(a)(3)of the City Code as set
forth herein shall take effect at 12:01 a.m.on January 1,2026.
Section 6.That except as provided herein,all other provisions of Chapter 25 of
the City Code shall remain unchanged and in full force and effect unless otherwise
rescinded or modified by action of the Council.
Exhibit “A”
Estimated
Project Descriptions Estimated Annual
Capital Improvement 0.25%Sales Tax Program Project Cost Operations and
2026-2035 (2024 dollars)Maintenance
(2024 dollars)
Pedestrian Sidewalk Program $14,000,000 No O&M Funds
This project will provide annual funding to continue supporting the decades-long compliance
program to eliminate gaps in the City’s pedestrian network and improve ADA compliance.
Arterial Intersection Improvements and Streetscapes $12,000,000 No O&M Funds
This project will provide an annual fund for improvements to arterial intersections and streetscape
improvements as prioritized by safety improvements,multi-modal infrastructure needs,alignment
with existing plans,and partnership opportunities.
Bicycle Infrastructure &OverpasseslUnderpasses $11,000,000 No O&M Funds
This project will provide annual funding for construction of grade-separated bicycle and pedestrian
crossings across roadways and for the implementation of projects identified in the Active Modes
Plan,Vision Zero Plan,and that help achieve 15-minute city goals
Affordable Housing Capital Fund $10,000,000 No O&M Funds
This project will provide funding to assist with the development of affordable housing through
community partners and public or private housing projects.Funding can be used to establish an
ongoing revolving fund to provide loans at a low-interest rate
Mulberry Pool Recreational Replacement Support $10,000,000 No O&M Funds
This project will provide a portion of funding anticipated to be needed to replace the existing
recreational facility/opportunities currently provided at Mulberry Pool.
Poudre River —River Health,Access,Parks,and Trails $8,000,000 $20,000
This project will leverage Parks,Stormwater,and Natural Areas goals and projects to enhance
the Poudre River and access for residents.The focus area is north of Lee Martinez Park and west
of College Avenue.
Composting Infrastructure $7,000,000 $20,000
This project funding will be utilized to advance and scale community-wide composting efforts
and infrastructure.
Downtown Parks Shop $5,500,000 No O&M Funds
This project will provide a portion of funding for a new parks shop for maintenance crews which
will result in an efficient,safe,and consolidated workspace for people,vehicles,machinery,and
horticulture activities.
Community Bike Park $5,000,000 $15,000
This project and funding can be utilized towards land acquisition,design,and construction of a
bike park facility.
Outdoor Pickleball Facilities $4,000,000 $10,000
This project creates additional outdoor stand-alone pickleball courts to help meet the growing
need in the community.
Nature in the City $3,000,000 No O&M Funds
This project provides annual funding to protect access to nature which can include enhancing
existing sites to provide native habitat and increasing species connectivity.
Transfort Buses &Stops $3,000,000 No O&M Funds
This project will provide annual funding to make ADA improvements and upgrades at bus stops
throughout the City and will support the local match needed to replace Transfort buses over the
next 10 years.
Recreational Paved Trails $2,500,000 $10,000
This project will provide funding to design and construct portions of trails identified in the City’s
Strategic Trails Plan.
Construction Waste Diversion Equipment $2,200,000 No O&M Funds
This project will replace large equipment over the next 10 years to advance construction and
demolition waste and recycling/reuse goals of the City.
Historic Trolley Building Renovation $2,200,000 $10,000
The project will stabilize the existing historic 1906 downtown trolley barn to a state that allows for
consideration of potential programming,public-private partnership,and public utilization.
Gardens on Spring Creek —Children’s Garden &$1,300,000 No O&M Funds
Infrastructure
This project will renovate the 20-year-old Children’s Garden to enhance learning opportunities
and contribute to event infrastructure upgrades.
Lee Martinez Farm Improvements $1,000,000 No O&M Funds
This project will provide a shelter facility and greater ADA access throughout The Farm at Lee
Martinez Park.
Timberline Recycling Center Improvements $1,000,000 No O&M Funds
This project will provide a fire hydrant,restroom,and enhanced safety features at the recycling
center.
Section 2.Proposed Voter-Approved Ordinance No.003,2025,is hereby
submitted to the registered electors of the City of Fort Collins at the next regular election
to be held on November 4,2025,in substantially the following form:
CITY OF FORT COLLINS BALLOT ISSUE NO.
A CITY-INITIATED QUESTION
WITHOUT RAISING ADDITIONAL TAXES,SHALL THE CITY’S EXISTING 0.25%
SALES AND USE TAX (25 CENTS ON A $100 PURCHASE)APPROVED BY THE
VOTERS IN 2015 FOR CAPITAL PROJECTS BE EXTENDED FROM ITS CURRENT
EXPIRATION AT THE END OF 2025,THROUGH THE END OF 2035;
PROVIDED THAT REVENUE FROM THE EXTENSION OF SUCH TAX SHALL
BE USED FOR PLANNING,DESIGN,REAL PROPERTY ACQUISITION,AND
CONSTRUCTION OF THE FOLLOWING CAPITAL PROJECTS,AND FIVE (5)YEARS
OF OPERATION AND MAINTENANCE (“O&M”)FOR CERTAIN OF THESE CAPITAL
PROJECTS,ALL SUBJECT TO PROPOSED VOTER-APPROVED ORDINANCE NO.
003,2025:
•PEDESTRIAN SIDEWALK PROGRAM
•ARTERIAL INTERSECTION IMPROVEMENTS AND STREETSCAPES
•BICYCLE INFRASTRUCTURE &OVERPASSES/UNDERPASSES
•AFFORDABLE HOUSING CAPITAL FUND
•MULBERRY POOL RECREATIONAL REPLACEMENT SUPPORT
•POUDRE RIVER —RIVER HEALTH,ACCESS,PARKS,AND TRAILS (WITH
O&M)
•COMPOSTING INFRASTRUCTURE (WITH O&M)
•DOWNTOWN PARKS SHOP
•COMMUNITY BIKE PARK (WITH O&M)
•OUTDOOR PICKLEBALL FACILITIES (WITH O&M)
•NATURE IN THE CITY
•TRANSFORT BUSES &STOPS
•RECREATIONAL PAVED TRAILS (WITH O&M)
•CONSTRUCTION WASTE DIVERSION EQUIPMENT
•HISTORIC TROLLEY BUILDING RENOVATION (WITH O&M)
•GARDENS ON SPRING CREEK -CHILDREN’S GARDEN &
INFRASTRUCTURE
•LEE MARTINEZ FARM IMPROVEMENTS
•TIMBERLINE RECYCLING CENTER IMPROVEMENTS;
AND PROVIDED THAT ALL REVENUES FROM THE TAX MAY BE RETAINED AND
EXPENDED BY THE CITY FOR SUCH PURPOSES,NOTWITHSTANDING ANY STATE
REVENUE OR EXPENDITURE LIMITATION INCLUDING,BUT NOT LIMITED TO,
ARTICLE X,SECTION 20 OF THE COLORADO CONSTITUTION?
YES/FOR
NO/AGAINST
(çsEAL~~.)
°OLOKP%9
A—A
Cyor
Passed and adopted on August 19,2025.
AHEST:
TDeputy City Clerk
Effective Date:August 19,2025
Approving Attorney:Dianne Criswell
Exhibit:None