Sombrero Ranch Road District and Property Tax

Residents of the Sombrero Ranch subdivision, also known as The Reserve, petitioned Boulder County on June 18, 2026, to form a public improvement district that pays to resurface the public roads in their neighborhood. The district covers 94 parcels east of Cherryvale Road between Arapahoe Avenue and Baseline Road in unincorporated Boulder County. County staff confirmed that 38 percent of the eligible electors signed, above the 30 percent that state law requires. After a public hearing on July 9, the commissioners adopted Resolution 2026-040, which refers formation and the tax to the district's voters. On August 18 they voted unanimously for Resolution 2026-051, which certifies the ballot title.

The petition estimates the cost of the planned work over the district's first 20 years at approximately $3,500,000, including any financing costs. The estimate covers initial design, one reconstruction of about 1.47 miles of road and two chip seals; the district also plans later repair and repaving as needed. County staff confirmed that 14.47 mills is enough to pay for the proposed work and to fund future road resurfacing needs. The petition also lists sidewalk maintenance, ADA compliance, curbs, gutters and cross-pans tied to resurfacing, and roadside ditch maintenance. The ballot question restricts the levy's revenue, whatever its amount, to resurfacing and improving county roads in the district. If the question passes, the district and the county plan to enter an intergovernmental agreement confirming each side's obligations for financing the work.

A yes vote forms the district and authorizes a tax increase of $185,000 in tax collection year 2027, and afterward of whatever a levy of up to 14.47 mills produces. It also lets the district enter a multiple-fiscal year obligation of up to $3,500,000, repaid from the levy and any other legally available funding. Resolution 2026-040 puts 14.47 mills at $90.45 per $100,000 of property value as the county assessor sets it. At the current residential assessment rate, it puts the 2025 assessed value of all property in the district at $12,254,853.

The levy revenue, other legally available funding and the interest earned on them count as a voter-approved revenue change under TABOR and are exempt from the limits in section 29-1-301 of the Colorado Revised Statutes and any other limits that may otherwise apply. A no vote rejects the district, its tax and its borrowing.

Resolution 2026-040 says the levy is proposed to remain in place in perpetuity or until the district's board of directors adjusts it. The county agrees to review the cost of the work at least 10 years after the election and every 10 years after that, and a review that finds revenue above the revised estimates obliges the board to cut the levy. Only the district's electors can raise the maximum rate.