Local Taxes & Fees in Boulder, CO (2026)
3 verified local taxes & fees rules for Boulder, Colorado, sourced directly from the municipal code and official government pages.
Verified from official government sources
Mansion Tax (Measure ULA)
Boulder imposes no real estate transfer tax or mansion tax on high-value home sales. Colorado's Constitution restricts real estate transfer taxes after 1992, leaving Boulder without an LA-style ULA-type funding stream.
No Boulder Mansion Tax On Luxury Sales
Few RestrictionsAffordable Housing Linkage Fee
Boulder's commercial linkage fee, codified in BRC §9-13, charges new non-residential development by square foot to fund affordable housing. Rates vary by use (office, retail, industrial) and are updated periodically by city council.
Boulder Commercial Linkage Fee Funds Affordable Housing
Some RestrictionsBusiness Tax Classification
Boulder businesses collect city sales tax on retail sales, plus dedicated taxes including the renewed Climate Action Plan Tax. Combined Boulder, county, and state retail sales tax exceeds nine percent on most tangible goods.
Boulder Climate Tax And Business Sales Tax
Some RestrictionsLooking for Boulder County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Boulder city rules.
Local Taxes & Fees in Boulder County →