October 15, 2026
On Grand County's sample ballot for November 3, 2026, Ballot Issue 6D sits in the third column. It's a short question under the heading "East Grand County Fire Protection District No. 4," and it asks whether the district's taxes should increase "by $875,000 annually commencing on January 1, 2027" from "a 0.28 percent sales tax." Issue 6E comes right after it and asks to waive the state's 5.25% property tax limit for tax year 2026 and every year after.
Both questions tie back to the revenue-sharing agreements behind the Winter Park gondola and base-area plan, which decide where Winter Park's new property-tax dollars go for the next 25 years. Once you see that, 6D reads as a funding plan for a town whose growth will mostly be paid for by future tax revenue, with the public-safety bill moving from the property tax statement to the register.
The county's sample ballot has the certified language. Here's what each measure covers, with the library district's questions added because they show up on many of the same ballots and connect to the same story.
| Measure | Issuing district | What it does | Effect on property-tax mill levy |
|---|---|---|---|
| 6D | East Grand Fire | New 0.28% sales tax from Jan. 1, 2027, stated as $875,000 a year at first, in addition to all other district taxes | None |
| 6E | East Grand Fire | Waives the 5.25% property-tax revenue limit, 10.5% over the two-year assessment period, from tax year 2026 onward | No rate change by itself |
| 6B | Grand County Library District | Keeps a 0.95-mill levy approved in 2016 that would otherwise expire in 2026 | Total stays at 3.36 mills instead of falling to 2.41 |
| 6C | Grand County Library District | Waives the 5.25% limit for all future years | No rate change by itself |
Measures appear only on ballots for voters inside the issuing district, according to Sky-Hi News's 2026 election guide, so ballots vary by precinct.
The 5.25% limit itself is new. Under C.R.S. 29-1-1702, which came out of 2024 legislation, a local government whose qualified property-tax revenue would grow past the cap starting with tax year 2025 has to issue a temporary credit or temporarily lower its mill levy. A neighboring section lets voters waive the limit for one year, a set number of years, or permanently. Revenue from new construction falls outside the cap. In a base area expected to add thousands of units, though, a large share of that new-construction growth is already promised elsewhere.
The Town created the Winter Park Urban Renewal Authority in September 2024. Its plan covers two tax increment financing areas, Cooper Creek downtown and the Winter Park Resort base area, totaling about 241 acres. Tax increment financing works like this: property-tax revenue in the plan area is frozen at its current level for each taxing district, and the growth above that line goes to the authority for 25 years. As of July 2026, Town Council was targeting January 19, 2027 to adopt the plan.
The amounts involved are large. Sky-Hi News reported on Oct. 1, 2026 on a November 2025 impact report. It puts the area's current taxable value at about $10 million and projects $282 million in property-tax revenue by the time the financing period ends in 2050. Sky-Hi described that as roughly $11 million a year going to the authority and then toward the regional transportation authority's debt.
Each taxing district negotiated how much of its own increment to hand over. The results vary:
| Taxing district | Share of new property-tax growth pledged to the URA |
|---|---|
| Grand County Library District | 100% for 25 years |
| Fraser River Valley Housing Partnership | 100% for 25 years |
| Winter Park Water and Sanitation District | 100% for 25 years |
| Grand County | 100%, except 3.75 EMS mills shared at 0%, plus 40% of sales-tax growth |
| East Grand Fire | 54% |
By the authority's April 21, 2026 meeting, executive director Sara Ott said it had reached about 74% of the revenue capture it was seeking. The two public-safety budgets are the clear exceptions. County EMS kept all of its growth, and the fire district kept close to half.
East Grand Fire's argument rests on call volume. Its January 2026 workshop notes show 424 calls in 2024 and 523 in 2025, a 23% jump, continuing an average growth rate of about 7.3% a year over 23 years. The district projects that reaching 800 calls a year by 2031 would call for a full crew of about 15 firefighters, on top of a force that today is 42 volunteers.
Where those calls come from matters just as much. The same notes say most calls come from daily visitors and commuters, and that the South Station handles a disproportionate number of incidents at hotels, multifamily buildings, and commercial properties inside the TIF area. The district's strategic plan counts about 5,500 year-round residents and seasonal peaks of 30,000 to 50,000 visitors and part-time residents. According to Sky-Hi, the URA plan is projected to add about 3,000 new hotel and short-term rental units along with 634 permanent residents.
At the January 28 board meeting, Fire Marshal Ryan Mowrey made the point directly. Under the TIF structure as first proposed, the authority would take 100% of incremental property-tax revenue while the district absorbed the added demand. Impact fees can help with capital costs, but they cannot pay ongoing operating expenses. Equipment costs push the same way. The district now projects a ladder truck will cost about $2.5 million by 2030, more than double the $1.1 million it had budgeted.
Fire Chief Todd Holzwarth told Sky-Hi News that the deal took considerable time and involved "almost splitting it in half." Even with 46% retained, the district's base-year revenue plus part of the growth doesn't cover the staffing curve. In June, the board reviewed projections showing operating deficits around 2030 to 2032 if the mill levy stays where it is.
The district had other options. Its May minutes list a sales tax, a mill levy increase, and lifting the existing cap as separate possible ballot questions. In June, the board noted it hadn't pursued a mill levy increase in more than 20 years. Members were split on when to seek a 1.0-mill increase, and a straw poll leaned toward a sales tax instead.
The June 24 minutes give the reasoning. Members generally agreed a sales tax would be a more stable source that spreads part of the burden to visitors and lowers the risk of voter fatigue from repeated property-tax increases. That logic fits a district where most calls come from visitors, the same people paying lodging and restaurant tax in the base area.
The straw poll in June was for 0.25%. The certified ballot question says 0.28%, and none of the district records I reviewed explain the increase.
The Town of Winter Park lists its own rates as 7% on non-lodging sales and 9% on lodging stays under 30 days. Colorado's 2.9% and Grand County's 1.3% come on top of those. The ballot language applies 6D to "sales and incidents taxed by the state." If that matches the Town's taxable base, which the district should confirm, the stacked rates would change as follows:
| Transaction | Combined rate now | With 6D | Tax on $1,000 now | Tax on $1,000 with 6D |
|---|---|---|---|---|
| Non-lodging purchase | 11.2% | 11.48% | $112.00 | $114.80 |
| Lodging stay under 30 days | 13.2% | 13.48% | $132.00 | $134.80 |
For a guest booking a $1,000 short-term rental stay, the increase is $2.80. Hosts already collect the Town's lodging tax, and that tax applies to non-optional charges like cleaning and resort fees. Whether the fire tax gets the same treatment depends on how it's administered, and I'd want to see the district's or the state's guidance before anyone builds it into a pro forma.
Most buyers I work with compare mountain towns on price, HOA dues, and the property-tax line. The structure here moves part of the cost of growth somewhere else. As long as the URA plan runs, most of the new property-tax value created in the base area and Cooper Creek goes to gondola debt and plan projects instead of the general budgets of the districts that serve that area. The districts that serve the area have to cover rising demand from what they kept, from voter-approved measures, or from new tax sources.
For an owner, 6D lands mostly at the register and on guest folios. 6E works differently. It doesn't raise the fire district's rate, but it lets the district keep revenue the 5.25% limit would otherwise require it to give back through credits or temporary levy reductions. Both affect what owning here costs over time, and neither shows up on a listing sheet.
Is the URA plan final? No. As of the authority's July 2026 roadmap, Town Council adoption was targeted for January 19, 2027. Sky-Hi reported on Oct. 1 that the plan was still being negotiated with development partners Alterra and WC Johnson.
What does the library's 6B cost a typical household? The library district estimates the 0.95-mill levy at about $48 a year based on the median Grand County home value.
Would 6D replace any existing fire district tax? No. The ballot text says the sales tax is in addition to all other taxes the district levies.
If you own in Winter Park or you're running numbers on a rental here, I'm glad to go through how 6D and the URA timeline fit into your carrying-cost assumptions, using the district's own documents. Kara Mullane | Let's Connect.
This article is general information, not legal, tax or financial advice. Consult a qualified professional about your situation.
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