Section 29-1-1702 of the Colorado Revised Statutes sets the 5.25% property tax limit, which caps growth in a local government's qualified property tax revenue from the 2025 tax year on. To keep revenue within it, the board must enact a temporary property tax credit or temporarily lower its mill levy. A board that does neither must refund the excess. Ballot Issue 6A waives the limit in all future property tax years, as section 29-1-1704 allows. The question passes with a majority of the votes cast.
Avon Station Property Tax Limit Waiver
I value the 5.25% limit because it protects the owners who pay property tax to Avon Station. To keep revenue within it, the board must enact a credit or lower the levy, or else refund the excess. I object to giving up that protection in every future tax year, and to freeing every fee, charge and tax increment revenue the district collects from TABOR's limits and from other limiting laws, as they stand now or as later amended.
I also look at where the money goes. Avon Station's budget sends the revenue of its levies to Confluence, the service district under the 2006 plan. With the limit waived, the owners who pay here lose the required credit, levy cut or refund, and the growth in what they pay rests on the levies the Avon Station board certifies each year.
When property tax revenue grows past the 5.25% limit, I believe the excess belongs to the owners who paid it. This waiver has no end year and no dollar ceiling, and it ends the required means of returning that excess.
I recommend a no vote on Avon Station Metropolitan District Ballot Issue 6A.

SHALL AVON STATION METROPOLITAN DISTRICT WAIVE THE 5.25% PROPERTY TAX LIMIT IMPOSED ON INCREASES IN PROPERTY TAXATION BY SECTION 29-1-1702, C.R.S., IN ALL FUTURE PROPERTY TAX YEARS AS PROVIDED FOR BY SECTION 29-1-1704, C.R.S., AND BE AUTHORIZED TO COLLECT, RETAIN, AND SPEND THE FULL AMOUNT OF ALL TAXES, TAX INCREMENT REVENUES, TAP FEES, PARK FEES, FACILITY FEES, SERVICE CHARGES, INSPECTION CHARGES, ADMINISTRATIVE CHARGES, GIFTS, GRANTS OR ANY OTHER FEE, RATE, TOLL, PENALTY, INCOME OR CHARGE AUTHORIZED BY LAW OR CONTRACT TO BE IMPOSED, COLLECTED OR RECEIVED BY THE DISTRICT IN FISCAL YEAR 2026 AND IN ALL FISCAL YEARS THEREAFTER, SUCH AMOUNTS TO CONSTITUTE A VOTER-APPROVED REVENUE CHANGE AND BE COLLECTED, RETAINED AND SPENT BY THE DISTRICT WITHOUT REGARD TO ANY SPENDING, REVENUE-RAISING, OR OTHER LIMITATION CONTAINED WITHIN ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION, THE LIMITS IMPOSED ON INCREASES IN PROPERTY TAXATION BY SECTION 29-1-301, C.R.S. IN ANY SUBSEQUENT YEAR, OR ANY OTHER LAW WHICH PURPORTS TO LIMIT THE DISTRICT'S REVENUES OR EXPENDITURES AS IT CURRENTLY EXISTS OR AS IT MAY BE AMENDED IN THE FUTURE, AND WITHOUT LIMITING IN ANY YEAR THE AMOUNT OF OTHER REVENUES THAT MAY BE COLLECTED, RETAINED AND SPENT BY THE DISTRICT?
Approves the property-tax growth waiver and the broader authority to collect, retain and spend authorized revenue outside the specified limits.
Does not approve these waivers or this new revenue-retention authorization.
From fiscal year 2026 on, with no end year, the district may collect, retain and spend all its taxes, tax increment revenues, tap, park and facility fees, service, inspection and administrative charges, gifts, grants and any other fee, rate, toll, penalty, income or charge authorized by law or contract.
As a voter-approved revenue change, these amounts are exempt from the spending and revenue limits of the Taxpayer's Bill of Rights, or TABOR, in Article X, Section 20 of the Colorado Constitution; from the property tax limits of section 29-1-301 in any later year; and from any other law limiting the district's revenue or spending, as it stands now or as later amended. The approval does not reduce the other revenue the district may collect, retain and spend.
Under a consolidated service plan adopted in 2006, Confluence Metropolitan District is the service district and Avon Station is the financing district, according to Avon Station's 2026 budget.
For 2026 the board certified 23.000 mills for general operations, expected to raise $614,378.53, and 32.005 mills for contractual obligations, expected to raise $854,921.08. The contract levy repays notes and a bond Confluence issued, under a capital pledge agreement dated June 1, 2021. The budget transfers the levies' revenue to Confluence, for Confluence's operations and debt.
Confluence put the same waiver to its voters in November 2025, for fiscal year 2025 on. It passed 9 votes to 0.
- Eagle County TABOR ballot issue notice: Avon Station Metropolitan District Ballot Issue 6AAvon Station Metropolitan District Board of Directors
- Eagle County 2026 General Election composite sample ballot (FINAL)Avon Station Metropolitan District Board of Directors