Founded in 1998, the Park County Land and Water Trust uses revenues derived from a 1% sales tax to preserve, protect, acquire, improve, and maintain Park County’s remaining water resources as well as lands in Park County containing water rights and resources. Beginning in 2019, the sales tax revenue use was expanded to include to preserve, protect, acquire, lease, improve and cover maintenance of water rights, water systems/structures, open space, and wildlife and outdoor recreation resources.
In 2006, the sales tax was renewed for another 10 years with over 80 percent approval. In 2018, a ballot question was approved by 65 percent of the voters that added the expanded uses of the sales tax funds.