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2024 Budget Kick-Off 

Special districts are tasked with some of the most essential and demanding needs of the communities they serve. Development of the annual budget is more than just number crunching; it reflects a strategic plan and should consider the needs and priorities of all stakeholders. A budget for each special district is required to be submitted to the Division of Local Government on an annual basis. The budget must contain revenues, expenditures, and fund balances. A draft budget must be presented to the board of directors by October 15th. A budget hearing is set for public comment thereafter. The budget document must then be adopted by December 15th and submitted to the Division of Local Government by January 31st of the budget year. Special district budgets are available for review at the office of the special district, or at the Division of Local Government's Denver office.

We look forward to assisting your board with the 2024 budget! Please keep an eye out on the district’s website for the Budget Hearing date. It will be posted in the Governance section under 2023 Meeting Notices and also included in the News section.

Notice of Metropolitan District Homeowner's Rights Task Force 

On May 24, 2023, Governor Polis signed House Bill 23-1105 into law, which, among other actions, created the Metropolitan District Homeowner’s Rights Task Force (“Task Force”). The Task Force will review, among other matters, tax levying authority and practices, foreclosure practices, communications with homeowners and governance policies. All members of the Task Force will be appointed by November 1, 2023. A requirement of the new law is that we notify you of the creation and existence of the Task Force prior to its first meeting. If you have any questions about the Task Force, please reach out to the Colorado Department of Regulatory Agencies or visit their website at

Why are the District's sprinklers running when it's raining 

Colorado has been getting above average rain this spring/summer, which is great news. More rain means less watering! However, that does not mean the District’s sprinklers will be off during those rains. The irrigation systems are equipped with Smart Sensors that detect precipitation. Once the rain accumulation hits a preset depth, the system will turn to an automatic 2-day rain delay. This means that the irrigation system could be running while it’s raining until the preset depth is triggered on the sensor.


How do I report broken sprinkler heads? Please email the District email at with location of head and photo if possible.


How do I report irrigation emergencies? Call 970-669-3611

Tree Maintenance 

Do you see dead or dying trees on District property?

 The District is in coordination with the contracted landscaper to identify struggling and dead trees for inclusion on a watch or replacement list. The health of trees on the watch list will be continuously monitored.

 Orange ribbon indicates a tree on the health watch list and red or pink ribbon will indicate a dead tree in which replacement is necessary. Dead trees will be removed in the months of July and August.

 Tree replacements are addressed in the fall months to promote root establishment and survivability per industry standard practices. All tree removals and replacements are aligned with the adopted annual budget as approved by the Board of Directors.

What is a Metropolitan District? 

Metropolitan Districts are a local unit of government created to fund public infrastructure for new development with debt repaid by taxes and/or fees levied only within the new district’s boundaries without burdening the existing taxpayers of that City or County. Public infrastructure can include streets, water, sewer, storm drainage, parks, and other similar improvements.

What is a Mill Levy? 

A mill levy is a property tax. It is applied to a property based on its assessed value. The rate of the tax is expressed in mills and is equal to one dollar per $1,000 dollars of assessed value.

How are Metropolitan taxes Calculated, Imposed, and Collected? 

District taxes function in the same manner as other property taxes in Colorado with a mill levy applied to Assessed Value of property as determined by the County Assessor and collected by the County Treasurer. For residential property, that calculation is:

Actual Value x Assessment Ratio x Mill Levy = Annual Tax Obligation

For a $400,000 home in a District with a 50 mill levy using the 2020 Assessment Ratio for residential property, the tax bill for the District would be:

$400,000 x 7.15% x 0.050 =$1,430/year

The actual mill levy for a District is comprised of a debt service levy and an operations levy and would be determined based on the provisions of the Service Plan, the total valuation of taxable property in the District, the District’s debt obligations and the District’s operational needs. Most Service Plans contain mill levy limitations to ensure that taxpayers obligations are limited regardless of the debt obligations outstanding.

If you’d like to calculate your tax obligation, visit the Larimer County Assessor Site Here or download the appropriate Property Tax Calculator located below.

Foundry - Non-Residential Property Tax Calculator

Foundry - Residential Property Tax Calculator


How are Metropolitan Districts Governed? 

The statutes provide for an elected Board of Directors, with the initial electors and Directors likely to be designees of the developer until new electors move into or buy property within the district and elect new Directors in biennial elections in May of even numbered years. Residents of the metropolitan district are eligible to be elected to the Board as a Director. The powers of the District and its Board are limited by the provisions of the approved Service Plan. For more information on how you can run for your metropolitan board go to

Who Decides What Development Occurs and the Infrastructure Needed for the New Development? 

New development is driven by market demand within the framework of a City or County’s land use regulations. Typically, these regulations start from a broad comprehensive land-use plan including input from elected officials, staff and citizens. As a new development proceeds through a land-use approval, the City or County approves the details of the specific development and required infrastructure to ensure they meet the goals of the comprehensive plan.

Who Pays for New Infrastructure to Support New Development? 

As developers move through land-use approvals they work with the City or County to determine which infrastructure improvements will be funded by the City or County and which will be the obligation of the developer. At the same time, the City/County may create a special district on the development to fund some portion of the infrastructure that the developer is obligated to build. Typically, the portion of the infrastructure that the district will fund is determined by what can be repaid through a limited tax authorized in that district with the balance to be funded by the developer. Essentially, there are 2 steps to the allocation of the infrastructure funding:

  1. City decides what they will fund, what the developer will be obligated to fund and what limited tax they will authorize in the district.
  2. The district provides funding from bond investors to pay for a portion of the developer-obligated infrastructure based on the expected repayment from the limited tax.
Why Not Just Have the Developer Pay for All Required Infrastructure? 

Developers operate as for-profit businesses with a broad market of options for investing time and capital in exchange for market returns relative to risk. Providing district funding for a portion of the infrastructure results in some combination of:

Projects get built that wouldn’t otherwise be feasible

Homes cost less

Infrastructure can be properly sized

Amenities like parks, playgrounds, trails, recreations centers can be added

Less burden allocated to City and existing taxpayers

Who Takes the Development Risk in Funding the Infrastructure? 

Horizontal infrastructure is required before vertical development can proceed and repayment for that infrastructure funding is typically dependent on the timing and value of the anticipated vertical development. Therefore, the funding of new infrastructure requires an assessment of this development risk and a corresponding market return. For the infrastructure not funded by the City, the developer and the district’s bond investors may each take a portion of this risk for a market return. Because the repayment source for the district’s debt is a limited tax, this development risk is not borne by the taxpayer whose annual obligations are limited regardless of the timing or value of the anticipated development. In this way, districts provide access to a large, efficient, tax-exempt capital market for infrastructure without transferring the development risk to the taxpayer.

Are Metropolitan Districts Allowed to Finance Private Improvements Owned by a Developer? 

No, because (a) state law permits only public improvements to be financed, and (b) federal tax law (which applies to tax exempt district bonds) also permits only public improvements be financed.

How do I file a CORA Request 

The Colorado Open Records Act (“CORA”), sections 24-72-201 to 206, C.R.S., requires that individuals desiring a special district’s public records contact the district’s official custodian to acquire the requested information. § 24-72-204(1), C.R.S. Please click the link below to fill out and submit your CORA request.

CORA Request Form


Still Have Questions? 

Below you will find links to external Special District Education resources. We’re happy to assist you with any questions you may have. You can contact us by visiting the Contact page in the header navigation bar.

Special District Education Coalition

About Metro DistrictsLiving in a Metro District