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….

Resources

• Weld County Property Portal website: https://www.co.weld co.us/apps1/apropertyportal/
• Metro districts are listed by account on the Property Report in the Tax Authority section
• Colorado Division of Local Government website: https://www.colorado.gov/pacific/dola/special-district-administraton
• Metro district contact information, service plans, budgets, etc

Impact on Property Taxes