A yes vote approves forming the district and increases its taxes by $60,000 in tax collection year 2027. After that, the increase is whatever a rate of up to 17.34 mills produces, and all of that revenue, "regardless of dollar amount," is spent inside the district on resurfacing county roads and on other county road improvements. The residents' formation petition equates the maximum rate to $111.47 per $100,000 in "current actual home value." The district may also borrow up to $1,250,000 through a multiple-fiscal year obligation, repaid from the new tax and any other funding legally available to it. Under TABOR, the tax revenue, any other legally available funding and their interest earnings become a voter-approved revenue change and fall outside the limits in C.R.S. 29-1-301 or "any other limits which may otherwise apply."
Summerlin Public Improvement District for Road Resurfacing
I oppose Question 6C because it sets one tax rate to repay borrowing for the planned road work and to keep paying for later resurfacing. County staff reviewed the 17.34-mill maximum and confirmed that it covers both, and the ballot sends all of the revenue to road purposes regardless of dollar amount.
I support a property tax rate that follows the cost of the work it pays for. The rate on the 33 parcels along Summerlin Drive and Summerlin Place is built to fund more than the $1,250,000 estimate.
I recommend a no vote on Summerlin Public Improvement District ballot issue 6C.
MILL LEVY INCREASE, MULTIPLE-FISCAL YEAR OBLIGATION AUTHORIZATION, REVENUE CHANGE AND FORMATION
SHALL SUMMERLIN PUBLIC IMPROVEMENT DISTRICT OF BOULDER COUNTY TAXES BE INCREASED $60,000 (IN TAX COLLECTION YEAR 2027) AND THEREAFTER BY THE DOLLAR AMOUNT PRODUCED FROM THE LEVY OF AN AD VALOREM PROPERTY TAX IMPOSED AT A RATE UP TO 17.34 MILLS, WITH THE ANNUAL TAX REVENUES (REGARDLESS OF DOLLAR AMOUNT) FROM SUCH MILL LEVY TO BE USED FOR RESURFACING COUNTY ROADS WITHIN THE DISTRICT AND OTHER COUNTY ROAD IMPROVEMENT PURPOSES WITHIN THE DISTRICT; AND, SHALL THE DISTRICT BE AUTHORIZED TO ENTER INTO A MULTIPLE-FISCAL YEAR OBLIGATION IN AN AMOUNT NOT TO EXCEED $1,250,000, TO BE PAID FROM THE REVENUES OF THE TAX DESCRIBED ABOVE AND ANY OTHER SOURCES OF FUNDING LEGALLY AVAILABLE TO THE DISTRICT; AND SHALL THE TAX REVENUES DESCRIBED ABOVE, OTHER LEGALLY AVAILABLE FUNDING, IF ANY, AND THE INTEREST EARNINGS THEREON CONSTITUTE A VOTER-APPROVED REVENUE CHANGE UNDER ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION (TABOR) AND AN EXCEPTION TO THE LIMITATIONS SET FORTH IN SECTION 29-1-301 OF THE COLORADO REVISED STATUTES OR ANY OTHER LIMITS WHICH MAY OTHERWISE APPLY; AND SHALL SUMMERLIN PUBLIC IMPROVEMENT DISTRICT OF BOULDER COUNTY BE ORGANIZED, ALL AS MORE PARTICULARLY SET FORTH IN BOARD OF COUNTY COMMISSIONERS' RESOLUTION 2026-034?
Approves organizing the district, the property tax of up to 17.34 mills raising $60,000 in 2027, and the multiple-fiscal year obligation of up to $1,250,000.
Rejects all three. The district is not organized.
Annual property tax at 17.34 mills.
$10,000 in taxable assessed value
$10,000 at 17.34 mills = $173.40 per year.
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.
Enter taxable assessed value, not market value. Other property taxes are excluded. This shows the maximum authorized mill rate, not a promise of the rate actually imposed.
The petition estimates the planned improvements at $1,250,000, including any financing costs. That estimate covers one reconstruction of about 0.57 miles of road, two chip seals and a two-inch asphalt overlay as needed. Resolution 2026-034 also recites the petition's plan for later repair and repaving as necessary. The district's purposes include sidewalk improvements; concrete curb, gutter and cross-pans directly associated with resurfacing; and upkeep of roadside ditches.
County staff confirmed that the 17.34-mill maximum "will be sufficient to pay for the proposed work and provide sufficient revenue to fund future road resurfacing needs." If voters form the district, the county and the new district plan an intergovernmental agreement on financing the work.
Question 6C gives the levy no end date. Under Resolution 2026-034, the initial levy "is proposed to remain in place in perpetuity," subject to adjustment by the district's board of directors. The county agrees to reassess the cost of the continuing work ten years after the election and every ten years from then on. Upon such reevaluation, the board must lower the levy if it brings in more than the revised project estimates, and a higher maximum rate needs the approval of the district's electors.
The proposed district covers the 33 parcels in unincorporated Boulder County that take access from Summerlin Drive or Summerlin Place, near Longmont. Summerlin subdivision residents filed petitions on May 4, 2026. County staff confirmed that 69 percent of the eligible electors signed; state law requires at least 30 percent. At the June 9 public hearing, where no one spoke, the commissioners unanimously approved Resolution 2026-034, which refers the question to the district's electors. On August 18 they unanimously adopted Resolution 2026-052 to certify the ballot title. The county's general fund pays for the election, whose cost staff estimated at less than $5,000. Only electors in the district see Question 6C.
- Boulder County Ballot MeasuresBoulder County
- Board of County Commissioners - Regular Meeting 2026-06-09: Minutes (HTML)Board of County Commissioners of Boulder County · Jun 9, 2026The source is Boulder County Board of Commissioners minutes from June 9, 2026, and it records a public hearing and approval of Resolution 2026-34 concerning organizing the Summerlin Public Improvement District for resurfacing public roads.