Larimer commissioners refer 0.25% sales-tax childcare measure to November ballot

The Larimer County Board of Commissioners voted 3-0 Tuesday to refer a proposed 0.25% countywide sales and use tax for early childhood and childcare to the November 2025 coordinated election. The resolution, moved by Commissioner John Kefalas and approved unanimously, calls for an election on a measure that would direct 80% of revenue to the Early Childhood Council of Larimer County (ECCLC) and retain 20% at the county for a reserve and contract oversight.

County leaders said the proposal is intended to reduce the cost of child care for families, expand licensed child-care capacity and raise early-educator pay. ECCLC CEO Christina Taylor and partner organizations told the board the tax would fund tuition credits on a sliding scale at participating licensed providers, salary supplements or other compensation for early-education staff, and facility improvements or expansions.

The proposal before the board would exempt essentials such as groceries and diapers and raise an estimated more than $25 million annually from a quarter-cent increase on a $100 purchase, proponents said. The county has a two-year memorandum of understanding with ECCLC to design the program and, if voters approve the measure, the county would contract with ECCLC to distribute 80% of the revenue while retaining 20% to build a reserve, pay a county contract manager and perform accounting and reporting functions.

Advocates and providers emphasized the workforce and access problems behind the referral. Anne Lance, executive director of Teaching Tree Early Childhood Learning Center, said early childhood experiences shape long-term outcomes and described the high costs of operating classrooms with strict teacher-to-child ratios. United Way CEO Joy Sullivan cited studies showing childcare breakdowns cost states and employers and argued public investment is needed because philanthropy alone cannot sustain the system.

Parents and local providers gave personal testimony. Kelsey Lyon, a parent, said she left a well‑paid public-health job because childcare costs made remaining in that position unaffordable; home‑provider Britney Johnston described how recent county and state supports helped her open and stabilize a small childcare business but said the sector remains fragile. El Nidito director Joe Ziegler described a mixed funding model and regular turnover driven by low pay.

County Manager Lorinda Volker told the board the county’s role would be fiscal stewardship and that standard county auditing and contract controls would apply to the funds if voters approve the measure. Commissioners said they supported referring the question to voters so taxpayers can decide whether to approve the new revenue. Commissioner Jody Shattuck McNally, Commissioner Kristen Stevens and Commissioner John Kefalas voted in favor; the motion passed 3-0.

If approved by voters, the ECCLC would administer the majority of the funds under county contract, with annual reporting and audits described in the MOU and county contract documents. The board paused to take a photo with supporters after the vote and scheduled the item for the November coordinated election ballot.