Special Districts Information
What is a Special District
Special Districts in Colorado are a form of local government designed to meet specific service needs for the communities that they serve. Most special districts perform a single function, managing local government functions such as: Water and Water Sanitation, Ambulance, Parks and Recreation and Fire Protection services, to name a few.
A special district is designated and governed by Title 32 of the Colorado Revised Statutes. A fire district specifically is governed under this designation for liability, funding & Authority. For an entity to be a "Special District", it must posess the 3 following legal markers:
- The Service Plan: To exist, a district must have a "Service Plan" approved by a board of County Commissioners or a City Council.
- Taxing Authority: A Special district is authorized to levy ad valorem property taxes.
- Public Accountability: Because a special district is "government", they are bound by the Colorado Open Meetings Law and the Colorado Open Records Act (CORA).
The governing body of Special Districts are the Board of Directors. Consisting of 5 to 7 board members, including the President, Vice President and Financial chair who are elected bi-annually and serve (in Colorado) 4 year terms after election. The Department of Local Affairs (DOLA) is the Registrar for the special district, collecting maps, budgets and district contact information to ensure that the district is in compliance with legal filings.
Special District Association of Colorado (SDA) is a a private, nonprofit membership organization that works closely with the state, but primarily exists to advocate, educate and support the special districts that function as local government units. SDA also provides public service for the special districts within their membership, lobbying before the Colorado General Assembly to influence laws and levying taxes in service for the special districts they represent.
What Are Mill Levies & How do they Relate to Chaffee Fire
Throughout the fiscal year, special districts maintain an annually set budget that categorically breaks down all district-associated costs. Because a fire district, specifically is legally obligated to ensure that it's income stays within the legal constructs set forth by state and federal regulations, the district has limited ways that it can secure funding for it's operations.
How it Works:
Every year, the local county offices in a community review and assess the different tax-related funding sources, such as property taxes, in the community and break up those funds to be provided to the local special districts that provide public services to the community. Once those funds have been Assessed, each special district entity works to review their previous year's spending in order to establish the upcoming year's Draft budget. Usually this Draft budget is reviewed and established around October by the district's board of directors. Once that budget is established it then goes to the County Commissioners offices, where they review the associated entities budget. Based on the draft budget numbers for each district entity, combined with voter approval for increases requested by those entities in a voting year, a mill levy is produced for each district entity and that mill levy acts like the district entities "salary" that then establishes the Approved budget.
Here are some Colorado State Resources you can check out for more information:
Understanding Property Taxes in Colorado
First Colorado Land Office - Understanding Property Taxes in Buena Vista, CO