Terry Point Estates road district and property tax

Property tax increaseA new district and its first tax

Terry Point Estates would have a new public improvement district and a property tax of up to 26.970 mills for roads and district operations, starting with 2027 collections.

Larimer County Terry Point Estates Public Improvement District No. 85

On the November 3, 2026 ballot

Kim's Recommendation

Vote No on Terry Point Estates Public Improvement District No. 85 Ballot Issue 6C

I hold a road district to its roads. The petition behind this one asked for road work, and the county's resolution makes improving and maintaining roads the district's object and purpose. The resolution and Ballot Issue 6C both name general operating expenses as a second use of the same levy, and the question sets no share for either use; the county commissioners, as the district's board, levy the tax for both.

I weigh that open second use against what the levy carries: up to 26.970 mills each year from 2027 with no end date, collected and spent without regard to TABOR's limits and above what the statutory 5.5% limit permits. I want the tax these property owners pay for their roads spent on their roads, and Ballot Issue 6C does not confine it there.

I recommend a no vote on Terry Point Estates Public Improvement District No. 85 Ballot Issue 6C.

Kim Monson

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

Certified ballot question

SHALL TAXES BE INCREASED $139,000.00 ANNUALLY (IN THE FIRST YEAR) OR SUCH GREATER AMOUNT AS IS RAISED IN SUBSEQUENT YEARS WITHIN THE BOUNDARIES OF THE PROPOSED TERRY POINT ESTATES PUBLIC IMPROVEMENT DISTRICT NO. 85 BY THE IMPOSITION OF AD VALOREM PROPERTY TAXES AT A MILL LEVY RATE NOT TO EXCEED 26.970 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 TERRY POINT ESTATES PUBLIC IMPROVEMENT DISTRICT NO. 85 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.

Lots and Townhomes in the District01

Terry Point Estates Public Improvement District No. 85 forms only with voter approval, and Ballot Issue 6C puts its creation and its property tax in one question. Ballot Issues 6A and 6B are separate elections in the proposed Stanley Heights and Colland Center districts, and neither result changes 6C. Exhibit A to Larimer County's election resolution lists 103 parcels: lots in the Terry Point Estates Subdivision and its replats, and lots in Phases I and II of The Point Townhomes. The Larimer County Board of County Commissioners approved the petition to create the district on or about July 6, 2026, under the County Public Improvement District Act of 1968.

Commissioners as the District Board02

The commissioners serve ex officio as the district's board of directors. Under the resolution, the district's object and purpose is to improve and maintain roads within it. The resolution states that the 1968 Act grants the board authority to levy and collect property taxes in the district for improving and maintaining roads as the petition requested and for general operating expenses. The ballot question names the same two uses for the revenue and does not divide it between them.

Levy Rate and Start Date03

The question caps the levy on taxable property in the district at 26.970 mills. As an example, at the 26.970-mill maximum, $100,000 of taxable assessed value owes $2,697 a year. If it passes, collections begin January 1, 2027, and continue each year thereafter; the question states no end date. The first-year authorization is $139,000, "or such greater amount as is raised in subsequent years." The county's notice under the Taxpayer's Bill of Rights (TABOR) estimates the district's 2027 spending without the tax at $0.

Annual property tax at the maximum levy

The proposed levy is capped at 26.970 mills. The estimate uses that maximum rate.

Example at $100,000 taxable assessed value

$100,000 × 26.970 ÷ 1,000 = $2,697.00

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 6C; Larimer County Treasurer, property tax calculation.

TABOR and the Statutory Limit04

With a yes vote, the tax proceeds, specific ownership taxes received by the district, and investment earnings on both become voter-approved revenue and spending changes. The district may then collect and spend them without regard to any spending, revenue-raising or other limitation in Article X, Section 20 of the Colorado Constitution. A further clause authorizes the district to collect and spend from its levy more than the 5.5% limit of section 29-1-301, Colorado Revised Statutes, permits, in 2027 and each later year.

Who Votes on Ballot Issue 6C05

Registered voters who live in the proposed district may vote on 6C, and so may registered voters who own taxable real or personal property there, or whose spouse or civil union partner does. Where the owner of the property is not a natural person, the owner may designate a natural person, in writing filed with the Larimer County Clerk, to vote for it.

Sources06

Official documents

Larimer County sample ballot — PDF page 5, column 3

County formation packet — Terry Point Estates resolution and parcel exhibit (PDF pages 196–202)