The Vacancy to Vitality citizen initiative — which would have taxed both residential and commercial vacant properties — officially dropped its 2026 ballot campaign April 21, 2026. The campaign deferred to City Council's residential-only version: $2,000 annually on homes vacant more than half the year, generating an estimated $1–2 million annually based on approximately 500 single-family homes identified through water usage analysis. Multifamily buildings excluded.

For commercial corridor managers in Boulder: the commercial vacancy tax threat is resolved for this cycle. The DDA formation ballot, targeting Fall 2026, remains the primary live question for Boulder's commercial corridor management structure. If both the DDA formation and residential vacancy tax appear on the same November ballot, their interaction in voter perception is an open question.

Watch: City Council formal ballot referral for the residential vacancy tax and whether the DDA formation question lands on the same November ballot.

Source: Boulder Reporting Lab, April 21, 2026.