Colland Center road district and property tax

A yes vote on Ballot Issue 6B creates Colland Center Public Improvement District No. 82, a Larimer County district of 187 parcels. The Larimer County commissioners would serve as its board of directors. The county's resolution places them in the Colland Center Subdivision, "Between 287 and Lemay Ave south of Carpenter," and most are lots in the subdivision's plats. Road work is the district's stated object: the resolution says it is "to improve and maintain roads within the District."

The county commissioners approved the creation petition on or about July 6, 2026, and called a mail ballot election in the proposed district for November 3. Registered voters may take part if they live there, or if they or a spouse or civil union partner own taxable real or personal property there, wherever they live. An owner that is not a natural person may designate one natural person in writing to vote for it, and must file the designation with the county election official.

A yes vote lets the district levy up to 22.942 mills on property inside its boundaries and collect the revenue beginning January 1, 2027, and each year thereafter. As an example, at the 22.942-mill maximum, a property with $100,000 of taxable assessed value owes $2,294.20 a year. The question authorizes $182,000 in the first year "or such greater amount as is raised in subsequent years." The revenue pays for the road improvement and maintenance requested in the creation petition and for the district's general operating expenses.

The county's TABOR notice shows the district's spending at $0 in each year from 2022 through 2026, the last an estimate, and estimates its 2027 spending without the tax at $0. It lists $182,000 as the estimated 2027 maximum tax increase the ballot issue authorizes.

Article X, Section 20 of the Colorado Constitution, the Taxpayer's Bill of Rights (TABOR), requires voter approval in advance for any new tax, as the county's resolution notes. Under a yes vote, the district may collect and spend three streams without regard to any spending, revenue-raising or other limit in TABOR: its tax proceeds, the specific ownership taxes it receives and investment earnings on both. The question names them "voter approved revenue and/or spending changes." It separately lets the district collect and spend mill-levy revenue above the 5.5% limit in section 29-1-301 of the Colorado Revised Statutes, in 2027 and each year after. The 22.942-mill cap still applies.

A single yes or no decides the tax, the creation of the district and both exemptions. A no vote defeats both the district and its tax. The county's resolution submits 6B to the electors of the proposed Colland Center district and no one else; Ballot Issues 6A and 6C belong to the Stanley Heights and Terry Point Estates districts.