Colorado Porch

Money and taxes - Foothills

Boulder taxed itself to buy open space and drew a 'blue line' on the map

In 1967 Boulder voters approved a sales tax dedicated to buying open space, and an earlier charter 'blue line' limited city water service up the mountainside, both shaping the city you see today.

Published June 10, 2026 - Last verified June 10, 2026

The open hills around Boulder, the ones that keep the mountain backdrop free of houses, did not stay empty by luck. The city made deliberate, durable choices to protect them.

Two of those choices stand out. First, in 1959 a charter amendment created what people call the “blue line,” a boundary on the lower mountain slopes above which the city would not extend water service. Without city water, dense building uphill became impractical, which helped keep the backdrop open. Second, in 1967 Boulder voters approved a dedicated sales tax to buy, manage, and maintain open space. The City of Boulder describes this as an early example of a community taxing itself specifically for that purpose, and the program has acquired hundreds of properties since.

For a newcomer, this history explains a lot. It is why so much green land rings the city, why that land is actively managed with rules and trailheads, and why a small slice of what you spend in Boulder goes toward conservation. It also helps explain home prices and where building can and cannot happen.

Tax rates and program details change over time, so this note points to the structure, not a current number. The City of Boulder’s open space and sales-tax pages explain how the dedicated tax works and how the land is protected.

Keep reading

Related Porch Notes

More notes from Boulder County and nearby topics.

Money and taxes

Why two similar Boulder County homes can get different tax bills

A Colorado property tax bill is built from value, an assessment rate, and the mill levies of every district that overlaps the parcel, so neighbors can pay differently.

Read note ->

Water and land

Walker Ranch sits on billion-year-old rock above a fishing creek

Walker Ranch open space southwest of Boulder is built on ancient Boulder Creek granodiorite and offers fly fishing along South Boulder Creek.

Read note ->

Home and property

On the Boulder County foothills edge, defensible space comes before the smoke

Homes along the Boulder County foothills sit in the wildland-urban interface, where creating defensible space around the structure is part of normal ownership.

Read note ->

Home and property

In the Boulder County foothills, the creek and the hillside both carry hazard

Steep foothills drainages in Boulder County can produce debris and mud flows in heavy rain, sometimes well beyond the mapped floodplain.

Read note ->

Outdoors and wildfire

In the Boulder foothills, bears follow the trash

Black bears are common where Boulder County meets the mountains, and most conflicts trace back to trash and other food smells, so securing attractants is part of living here.

Read note ->

Outdoors and wildfire

Brainard Lake needs a reservation to park, not just an early start

Brainard Lake Recreation Area west of Ward uses a paid timed-entry reservation to park inside the gate during its summer season, with day-use options for those on foot or bike.

Read note ->

Sources and review

Where this information comes from

This note uses official or primary sources where practical. Local details can change, so confirm before acting.

Last reviewed
June 10, 2026