2026 guide › Measures › 2J
City of Boulder ballot measure 2J · 2026
2J Vacancy excise tax
- A YES vote means
- Create the residential vacancy tax and authorize the city to retain and spend its revenue.
- A NO vote means
- Do not create this proposed residential vacancy tax.
In plain words
This would tax homes occupied for 183 days or fewer in a year, starting at $4,000 per vacant home. The tax could rise with inflation to no more than $7,000; money would support general city services rather than a dedicated housing fund. The ballot's $6 million figure is an estimate for 2028, not a guaranteed collection amount.
Money
Ballot language estimates $6 million in 2028, the first full collection year. Initial rate is $4,000 per qualifying vacant home, indexed to inflation but capped at $7,000; actual collections depend on how many homes qualify and whether owners change how they use them. The $6 million figure is a ballot revenue estimate, not a guaranteed collection amount. source
How it got on the ballot
Referred August 6, 2026, by a 7–1 council vote; Nicole Speer voted no. source
Full ballot text
Official text on the City of Boulder website
Read the full ballot wording here
Shall the City of Boulder taxes be increased $6,000,000 annually (which amount represents estimated revenues in 2028, the first full fiscal year of collection), and by such amounts raised annually thereafter, by imposing a $4,000 tax on vacant homes that are occupied for 183 days or less per year, with such amount never falling below $4,000 but increasing annually in accordance with the Denver-Aurora-Lakewood consumer price index up to, but never exceeding $7,000, with the revenue from such tax to be used for the purpose of supporting City services, including: police and fire protection; parks and recreation; transportation and maintenance; and other general services important to the quality of life in the City; and shall the revenues from such taxes and any related earnings be collected, retained, and spent as a voter-approved revenue change without limitation and an exception to the revenue and spending limits of Article X, Section 20 of the Colorado Constitution?
Who supports it, who opposes it
What the labels on each endorsement mean
- Endorser's own statement
- The organization or person announced it themselves (their site, their press release, or a news story reprinting that release).
- “X campaign lists Y”
- Only the candidate's (or ballot campaign's) own website says so. We didn't find the endorser saying it. It may be true, but it is the campaign's claim.
- City filing
- A committee's registration with the city clerk names the candidate or measure it supports.
- News listing
- A news outlet lists the endorsement, but we did not find the endorser's own statement.
Titles (e.g. “U.S. Representative”) are as printed on the cited page and describe the person, not an endorsement by their office. A blank title means the source did not give one.
Supports
- Better BoulderEndorser's own statement. 2026 RTD & Ballot Measure Endorsements - Better Boulder
- Boulder County Democratic Socialists of AmericaNews listing: Yellow Scene Magazine (Sept. 30 reprint of the chapter's press release) lists Boulder County Democratic Socialists of America. We didn't find the endorser's own statement. Boulder County DSA Announces 2026 Endorsements (Yellow Scene Magazine) · 2026-09-30
- Boulder ProgressivesEndorser's own statement. Our 2026 ballot measure positions (Boulder Progressives) · 2026-09-16
- Colorado Working Families PartyEndorser's own statement. Our 2026 Candidates (Working Families Party)
- Vacancy to VitalityEndorser's own statement. Vote Yes on 2J
Opposes
- PLAN-Boulder CountyEndorser's own statement. 2026 Ballot Issue Endorsements · 2026-09-27
What candidates said at forums
Candidates' own words when asked about 2J at 2026 forums, in speaking order. We mark yes or no only when the candidate said it outright; otherwise read the quote. Quoted from an automatic transcript. Check the recording.
League of Women Voters forum · September 26, 2026
Asked: Ballot issue 2J, the residential vacancy excise tax, would be a tax of approximately $4,000 on residential property vacant for more than half the year. Do you support this tax and will it generate enough income to pay for administering this complex program? (30 seconds)
No on 2J (the vacancy tax), in their words below.
No, and it's for the exact second half of the question, the complexity of administrating it.
Quoted from an automatic transcript. Check the recording. Watch at 1:24:55 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
Yes on 2J (the vacancy tax), in their words below.
I do support that measure. We need to disincentivize people from having homes that they don't occupy.
Quoted from an automatic transcript. Check the recording. Watch at 1:25:20 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
35% are verifiably second homes.
Quoted from an automatic transcript. Check the recording. Watch at 1:25:54 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
Yes on 2J (the vacancy tax), in their words below.
Yeah, I absolutely support it.
Quoted from an automatic transcript. Check the recording. Watch at 1:25:54 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
No on 2J (the vacancy tax), in their words below.
Yeah, I'm against this because I don't think that the juice is worth the squeeze.
Quoted from an automatic transcript. Check the recording. Watch at 1:26:24 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
No yes/no label: Supports a vacancy tax in principle but says it should be much higher; not labelled.
We should have a vacancy tax, but it should be much, much higher.
Quoted from an automatic transcript. Check the recording. Watch at 1:26:56 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
Yes on 2J (the vacancy tax), in their words below.
Yeah, I support this tax and actually it was part of my campaign three years ago.
Quoted from an automatic transcript. Check the recording. Watch at 1:27:34 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
No yes/no label: Says he leans toward yes; a lean is not labelled.
I lean towards the yes.
Quoted from an automatic transcript. Check the recording. Watch at 1:28:03 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
Yes on 2J (the vacancy tax), in their words below.
I'm a yes. I would consider raising it
Quoted from an automatic transcript. Check the recording. Watch at 1:28:19 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
Yes on 2J (the vacancy tax), in their words below.
I'm also a yes.
Quoted from an automatic transcript. Check the recording. Watch at 1:28:56 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
Yes on 2J (the vacancy tax), in their words below.
I say yes to this.
Quoted from an automatic transcript. Check the recording. Watch at 1:29:29 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
No on 2J (the vacancy tax), in their words below.
I am opposed to it and would be voting no.
Quoted from an automatic transcript. Check the recording. Watch at 1:29:53 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
No yes/no label: No explicit yes or no in the transcript.
I'm really happy that we finally get to make a decision about this. I think homes are for people
Speaker identified from speaking order; the moderator did not name them.
Transcript note: Supports implicitly; no explicit yes/no in the transcript.
Quoted from an automatic transcript. Check the recording. Watch at 1:30:34 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
No on 2J (the vacancy tax), in their words below.
so absolutely not.
Quoted from an automatic transcript. Check the recording. Watch at 2:47:30 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
Yes on 2J (the vacancy tax), in their words below.
I am a supporter of a residential vacancy tax.
Quoted from an automatic transcript. Check the recording. Watch at 2:48:29 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
Yes on 2J (the vacancy tax), in their words below.
Yes, I'm absolutely a supporter of this tax.
Quoted from an automatic transcript. Check the recording. Watch at 2:49:30 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
the $4,000 per house should be more than sufficient to cover the administrative costs
Quoted from an automatic transcript. Check the recording. Watch at 2:49:42 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
Yes on 2J (the vacancy tax), in their words below.
I'm 100% in support of this vacancy tax.
Quoted from an automatic transcript. Check the recording. Watch at 2:50:37 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
No yes/no label: Calls it 'a great idea' and then doubts $4,000 would make a difference; no explicit yes/no.
Well, I think it's a great idea.
Quoted from an automatic transcript. Check the recording. Watch at 2:51:19 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
I don't know, truly, if $4,000 would make a difference
Quoted from an automatic transcript. Check the recording. Watch at 2:51:39 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
No yes/no label: Says he has been supportive and raises a fairness question; not labelled because caveated.
I have been supportive of it. The question is fairness depends on why a home is empty
Quoted from an automatic transcript. Check the recording. Watch at 2:52:10 · September 26, 2026 League of Women Voters of Boulder County Candidate Forum (City of Boulder, YouTube)
What we don't know yet
- No verified, named opposition organization for 2J or 2L was found as of September 24; an empty opponents list does not imply unanimous support.