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.
Article X §20 of the Colorado Constitution and CRS §39-26-104 effectively prohibit new real estate transfer taxes by Colorado municipalities adopted after January 1992, exempting only a handful of grandfathered communities. Boulder is not grandfathered, so the city cannot enact a Los Angeles-style Measure ULA mansion-transfer tax. Affordable housing in Boulder is instead funded through the Climate Action Plan tax revenues, the Affordable Housing Linkage Fee, and inclusionary zoning cash-in-lieu under BRC §9-13. Council has lobbied for state constitutional change, but absent legislative referral and voter approval, mansion-tax tools remain unavailable to Boulder.
There is no Boulder mansion tax to violate. Mistaken collection by a title company should be refunded; complaints go to the Colorado Division of Real Estate.
See how Boulder's mansion tax (measure ula) rules stack up against other locations.
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