Stanley Heights road district and property tax

Property tax increaseA new district and its first tax

Stanley Heights would have a new public improvement district and a property tax of up to 13.791 mills for roads and district operations, starting with 2027 collections.

Stanley Heights Public Improvement District No. 81

On the November 3, 2026 ballot

Kim's Recommendation

Vote No on Stanley Heights Public Improvement District No. 81 Ballot Issue 6A

Ballot Issue 6A sets its tax at $48,000 in the first year and then at any greater amount the levy raises, with the levy freed from the statutory 5.5% limit from 2027 on. Under the Treasurer's formula, when a Stanley Heights parcel is valued higher at the same levy and assessment rate, its owner pays the district more, though the owner has sold nothing.

I object to a tax that climbs with the value of property its owner still holds, because it charges for a gain that exists only on paper. My concern with 6A is that it authorizes that tax on 51 parcels with no end date and lets its yield grow with their values year after year.

I recommend a no vote on Stanley Heights Public Improvement District No. 81 Ballot Issue 6A.

Kim Monson

Host, The Kim Monson Show · President, Colorado Union of Taxpayers · Colorado Voter's Guide 2026

Certified ballot question

SHALL TAXES BE INCREASED $48,000.00 ANNUALLY (IN THE FIRST YEAR) OR SUCH GREATER AMOUNT AS IS RAISED IN SUBSEQUENT YEARS WITHIN THE BOUNDARIES OF THE PROPOSED STANLEY HEIGHTS PUBLIC IMPROVEMENT DISTRICT NO. 81 BY THE IMPOSITION OF AD VALOREM PROPERTY TAXES AT A MILL LEVY RATE NOT TO EXCEED 13.791 MILLS, THE REVENUES OF WHICH WILL BE COLLECTED BEGINNING JANUARY 1, 2027 AND EACH YEAR THEREAFTER, SUCH REVENUES TO BE USED FOR THE IMPROVEMENT AND MAINTENANCE OF ROADS AS REQUESTED IN THE PETITION FOR CREATION OF THE DISTRICT AND FOR THE GENERAL OPERATING EXPENSES; SHALL STANLEY HEIGHTS PUBLIC IMPROVEMENT DISTRICT NO. 81 BE CREATED; AND SHALL THE PROCEEDS OF SUCH TAXES, THE SPECIFIC OWNERSHIP TAXES RECEIVED BY THE DISTRICT AND INVESTMENT EARNING ON BOTH CONSTITUTE VOTER APPROVED REVENUE AND/OR SPENDING CHANGES AND BE COLLECTED 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; AND SHALL THE DISTRICT BE AUTHORIZED TO COLLECT AND EXPEND FROM ITS MILL LEVY ANY SUCH AMOUNT WHICH IS MORE THAN THE AMOUNT WHICH WOULD OTHERWISE BE PERMITTED UNDER THE 5.5% LIMIT IMPOSED BY SECTION 29-1-301, COLORADO REVISED STATUTES IN 2027 AND EACH YEAR THEREAFTER?

A yes vote means

The district could be created and levy the property tax, with the specified exemptions from TABOR and the statutory revenue limit.

A no vote means

This question would not create the district or authorize its property tax.

Parcels and Governing Board01

Most of the 51 parcels in the proposed Stanley Heights Public Improvement District No. 81 are lots in the Stanley Heights Subdivision and its amended plats in Larimer County; the rest are tracts described by metes and bounds and one lot in the Goodall Land Consolidation Plat. The Larimer County Board of County Commissioners, which approved the petition to create the district on or about July 6, 2026, will serve ex officio as the district's board of directors. The resolution names the improvement and maintenance of roads within the district as its object and purpose.

Voter Approval and Eligible Electors02

The resolution notes that state law requires voter approval to organize the district. TABOR, the Taxpayer's Bill of Rights in Article X, Section 20 of the Colorado Constitution, requires voter approval in advance for any new tax. Ballot Issue 6A settles both in one question. If it fails, the district does not form and levies no tax. The electors are registered voters who live in the proposed district or who, directly or through a spouse or civil union partner, own taxable real or personal property there. An owner that is not a natural person may designate a natural person, in writing filed with the county clerk, to vote for it.

Rate, Start Date and Uses03

The question caps the levy at 13.791 mills on taxable property in the district. As an example, at the 13.791-mill maximum, a property with $100,000 of taxable assessed value owes $1,379.10 a year. Collections begin January 1, 2027, and continue each year thereafter; the question sets no end date. It authorizes $48,000 in the first year "or such greater amount as is raised in subsequent years." The revenue pays for the road improvement and maintenance the petition to create the district requested, and for general operating expenses. The county's TABOR notice estimates the 2027 maximum tax increase at $48,000.

The Larimer County Treasurer calculates a property tax as actual value times the assessment rate times the mill levy, divided by 1,000. At a given levy and assessment rate, the district tax on a parcel rises when the parcel's actual value rises.

Annual property tax at the maximum levy

The proposed levy is capped at 13.791 mills. The estimate uses that maximum rate.

Example at $100,000 taxable assessed value

$100,000 × 13.791 ÷ 1,000 = $1,379.10

Taxable assessed value is not a home's market value. For 2026 it is about 6% to 7% of the actual value the county assessor sets. A home with an actual value of $500,000 has an assessed value of about $30,600 for local government taxes and $35,250 for school district taxes.

This estimates the new district tax at the maximum levy, not the total property tax bill. A lower levy would produce a lower tax; the amount also changes with taxable assessed value.

Larimer County sample ballot, Ballot Issue 6A; Larimer County Treasurer, property tax calculation.

Exemption From Revenue Limits04

A yes vote makes three sources of money "voter approved revenue and/or spending changes" under TABOR: the tax proceeds, the specific ownership taxes the district receives, and investment earnings on both. The district may collect and spend them without regard to any spending, revenue-raising or other limitation in TABOR. From 2027 on, the question also lets the district collect and spend more from its mill levy than the 5.5% limit in section 29-1-301 of the Colorado Revised Statutes would otherwise permit.

Neighboring District Questions05

Electors in the proposed Colland Center (6B) and Terry Point Estates (6C) districts vote on the same form of question in their own districts. Only Stanley Heights electors decide 6A.

Sources06

Official documents

Larimer County sample ballot, November 3, 2026 election

Larimer County election resolution and territory exhibit for Stanley Heights Public Improvement District No. 81