BOARD OF COUNTY COMMISSIONERS

KIOWA COUNTY, COLORADO

RESOLUTION NO. 2026-9

A RESOLUTION SUBMITTING TO THE REGISTERED ELECTORS OF KIOWA COUNTY A BALLOT QUESTION CONCERNING WAIVER OF THE 5.25% PROPERTY TAX LIMIT

WHEREAS, Kiowa County, Colorado (the "County"), is a political subdivision of the State of Colorado, acting by and through its Board of County Commissioners (the "Board"); and

WHEREAS, C.R.S. § 29-1-1702 establishes a property tax revenue limit applicable to local governmental entities, including counties; and

WHEREAS, C.R.S. § 29-1-1704(1)(a) authorizes the governing body ofa local governmental entity to submit to its electors the question whether to waive that property tax limit for a single property tax year, a specified number of property tax years, or all future property tax years; and

WHEREAS, C.R.S. § 29-1-1704(1 )(b) prescribes the opening language for a ballot title seeking such a waiver; and

WHEREAS, the Board finds and determines that it is in the best interests of the County and its residents to submit to the registered electors of the County the question of waiving the 5.25% property tax limit for all future property tax years beginning with property tax year 2026; and

WHEREAS, the Board intends that this Resolution authorize submission of the question only and that the waiver shall become effective only if approved by a majority of the electors voting on the question.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF KIOWA COUNTY, COLORADO:

Section 1. Submission of Ballot Question. The Board hereby submits the following ballot question to the registered electors of Kiowa County at the general election to be held on Tuesday, November 3, 2026:

SHALL KIOWA COUNTY WAIVE THE 5.25% PROPERTY TAX LIMIT ESTABLISHED IN SECTION 29-1-1702 C.R.S.§ AND BE AUTHORIZED TO COLLECT, RETAIN, AND SPEND THE FULL AMOUNT OF ALL REVENUES GENERATED BEGINNING IN 2026 AND FOR ALL FUTURE PROPERTY TAX YEARS; ALL IN ACCORDANCE WITH THE RESOLUTION ADOPTED BY THE BOARD OF COUNTY COMMISSIONERS OF KIOWA COUNTY AND SET FORTH IN RESOLUTION NO. 2026-9?

Yes___ No___

Section 2. Scope and Effect. If approved by a majority of the electors voting on the question, the County shall not be subject to the property tax limit established in C.R.S. § 29-1-1702 for property tax year 2026 and all future property tax years. The authority granted by the electors shall be exercised in accordance with applicable law and the County's annual budget and levy processes.

Section 3. No Independent Mill-Levy Increase. This Resolution and the ballot question do not, by themselves, authorize an increase in the County's mill levy. Any mill-levy increase requiring separate voter approval must be submitted to and approved by the electors as required by law.

Section 4. Conduct of Election. The Kiowa County Clerk and Recorder is designated as the designated election official for purposes of the ballot question and is authorized and directed to take all actions necessary or appropriate to conduct the election, including certifying the ballot content, coordinating with other election officials as necessary, providing all notices, and canvassing and certifying the results, in accordance with the Uniform Election Code of 1992 and other applicable law.

Section 5. Authority to Correct. The County Clerk and Recorder, in consultation with County legal counsel, may make non-substantive corrections to the ballot question and election documents, including corrections to punctuation, capitalization, formatting, and statutory citations, as may be required for ballot certification or compliance with law, provided that no correction materially changes the substance of the question approved by the Board.

Section 6. Severability. If any section, sentence, clause, or portion of this Resolution is held invalid, the remainder of this Resolution shall remain in full force and effect.

Section 7. Effective Date. This Resolution shall take effect immediately upon adoption.

ADOPTED this 15 day of September, 2026.

BOARD OF COUNTY COMMISSIONERS

KIOWA COUNTY, COLORADO

/s/Donald Oswald

Donald Oswald, Chair

/s/Howard “Butch” Robertson

Howard “Butch” Robertson, Commissioner

/s/Michael Lening

Michael Lening, Commissioner

ATTEST:

/s/Adrienne Yates

Adrienne Yates, County Clerk and Recorder

Published September 25, 2026

In the Kiowa County Press.