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Metro Tax Districts

What is a Metro District?

  • A special taxing district, authorized by Title 32 of the Colorado statutes
  • They are a unit of local government, just like counties, cities and towns, and are authorized to levy
  • They must provide 2 of the following services:
  • Fire protection
  • Mosquito control
  • Parks and recreation facilities
  • Traffic safety controls
  • Sanitation
  • Roads, curbs, gutters, sidewalks, grading, etc
  • Television relay and translator facilities
  • Public transportation
  • Water services
  • Solid waste disposal
  • They finance the services through the sale of bonds which are secured by property taxes

How are They Created?

  • Districts file a service plan within the city or county of jurisdiction
  • All real and personal property owners are notified of a hearing
  • Each municipality and special district within 3 miles and that levied in prior year is notified
  • Upon service of the approval plan, the district files a petition of organization with District Court
  • The District Court orders an election of all owners of taxable real and personal property
  • If the election is successful, the court declares the district organized
  • No organization is effective until the court order is recorded with the County Clerk and Recorder

The Service Plan

  • Must include a description of the services and facilities that will be built
  • A financial plan including how they will be financed and the proposed operating revenue from taxes
  • A map of the boundaries, an estimate of population and valuation for assessment
  • And much more….


Impact on Property Taxes

Actual Value

Example: $350,000
Example: $350,000

Assessment Rate

Average levy of 84 in Greeley, no metro x 7.15%
Average levy of 84 in Greeley, with metro of 40 mills x 7.15%

Mill Levy =

x 84/1000 =
x 124/1000 =

Property Taxes


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