Community, Culture, Resilience and Safety Tax

The Community, Culture, Resilience and Safety (CCRS) Tax is a .3% dedicated sales and use tax intended for citywide capital infrastructure needs.

Originally approved by voters as the "Community, Culture and Safety Tax" in 2014 and subsequently extended in 2017, the tax underwent another extension in 2021 and in 2025, voters approved the tax indefinitely.

Boulder voters approved two ballot measure in the November 2025 election. View the election results.

• The first is the permanent extension of the Community, Culture, Safety and Resilience Tax to fund capital infrastructure projects and support community non-profits.
• The second is to fund capital improvement projects by increasing the city's debt capacity. This debt would then be repaid with dollars collected through the CCRS tax in the future. This measure enables the city to accelerate future projects, save money on the increasing cost of construction and improve infrastructure and services for the community today.

Learn more about the 2025 ballot measures

Learn more about Fund Our Future

City of Boulder capital improvement projects funded through the tax may include maintenance and modernization of the transportation system, renovation and retrofitting of certain facilities to increase resilience and reduce carbon emissions, maintenance and replacement of capital infrastructure that supports first responders, maintenance and modernization of facilities needed to provide residents the amenities and opportunities to recreate and maintain healthy and active lifestyle, and modernization and consolidation of the city’s data infrastructure and outreach tools for more transparent, faster, accessible, and user-friendly resident and visitor service.

Up to 10% of the tax revenue is authorized to fund a grant pool, including associated administrative costs, in support of non-profit organization capital projects that serve community members. Find information about the CCRS Tax Grant Program and prior fund rounds.