City Council Places Food Sales Tax Use Question on November 2026 Ballot

The Evans City Council approved Resolution No. 25-2026 during the August 18 meeting, placing a TABOR question on the November 3, 2026 ballot regarding the permitted uses of revenue generated by the City’s existing sales tax on food for domestic consumption.

The ballot question does not create a new tax, increase the existing tax rate, or change which purchases are subject to the tax. Instead, voters will be asked whether to expand the purposes for which existing food sales tax revenue may be used.

Food for domestic consumption generally includes groceries and similar food products purchased for preparation or consumption at home. Restaurant meals, hot prepared food, alcohol, tobacco, pet food and non-food household items generally are not included. The proposed amendment would not change the products currently subject to the tax.

How Food Sales Tax Revenue May Be Used Today

Food sales tax revenue currently may be spent only for purposes previously authorized by Evans voters.

Those authorized purposes include capital improvements approved in 2002, including parks and recreation facilities, trails and walkways, streets, bridges and traffic-control improvements. Voters also authorized the use of the revenue for designing, constructing, equipping and maintaining a new City police station.

What Would Change if Voters Approve the Ballot Question?

If approved, the measure would add two permitted uses for existing food sales tax revenue.

The first would allow performance-based economic development incentives intended to attract commercial development, create jobs, expand local shopping opportunities and generate additional sales tax revenue.

The second would allow revenue to be used for operations that support and sustain City facilities and improvements associated with purposes previously approved by voters, including the police station.

Existing voter-approved uses would remain in place. The existing food sales tax rate would also remain unchanged.

What Happens After the Election?

If voters approve the measure, the two proposed categories would be added to the permitted uses of food sales tax revenue. Existing voter-approved uses would continue, and the tax would remain at its current rate.

If voters do not approve the measure, no new permitted uses would be added. The existing 2002 and 2021 voter-authorized purposes would remain unchanged, and the existing tax would continue at its current rate.

Under either outcome, the ballot question does not create a new tax or increase the existing tax rate.

Approval of Resolution No. 25-2026 by City Council only places the question on the November ballot. It does not authorize an expenditure. Revenue may be spent only for purposes authorized by voters, and City Council retains final authority over the annual budget and appropriation process.

Residents with questions about the ballot measure are encouraged to contact Mayor Mark Clark or the City Council member(s) who represents their ward. Unsure of in which ward you reside? Please go here. Council contact information is available on the City of Evans website.

The City of Evans provides information regarding ballot measures for educational purposes and does not advocate for or against the measure.

To view a fact sheet on this ballot measure, please go 2026 Existing Food Tax Fact Sheet