The Colorado Department of Local Affairs (DOLA) defines special districts as political subdivisions of the state “created to fill the gaps that may exist in the services counties provide and the services the residents may desire. The majority of districts draw their boundaries in unincorporated county land, but residents of a municipality may be included in one or more districts.”

According to DOLA, there were 3,129 special districts across Colorado as of 2024, and include such things as fire protection, ambulance and health services, parks and recreation, water and sanitation, roads and other public infrastructure. 

Thirty-two special district ballot measures are spread out across just Pitkin, Jefferson, Mesa, El Paso, Arapahoe, and Larimer counties, asking voters to increase district revenue by way of of new debt and/or taxes, extending or increasing current taxes, or removing revenue restrictions under the Taxpayer’s Bill of Rights, also known as de-TABORing. 

Pitkin County 

Pitkin County in Colorado’s high country has seven special district tax and debt increases, including for fire protection in Aspen (extending a property tax and establish a new sales tax) and Carbondale (sales tax). A road improvement district mill levy hike, Aspen Village metropolitan district tax and debt limit increase, and Basalt library district tax extension will also appear on local ballots in Pitkin.  

 Jefferson County 

Jefferson County voters will see five new special district tax hikes including two fire protections asks for Coal Creek Canyon and South Metro. The Mountain Shadows metropolitan district proposes a tax increase and asks residents to waive the current property tax TABOR limit. The Lookout Mountain water district is also asking for a debt hike. 

 Mesa County 

The Mesa County ballot has four fire protection district tax increases. Glade Park, which would be newly formed if approved, has proposed a new mill levy to get it up and running, while Clifton is asking for a $3 million per year sales tax increase. Plateau Valley is asking its residents to both increase the current property tax and waive the existing 5.25 percent property tax revenue limit.  

El Paso County

Voters in El Paso County will decide three fire protection district tax increases. Cimarron Hills seeks to increase its sales tax, while Hanover is asking voters to both extend the current mill levy and waive the existing 5.25 percent property tax limit. Ballot Issue 6B interestingly rescinds all unused debt capacity previously authorized by voters to the Banning Lewis Metropolitan Distict #5.     

Arapahoe County 

The Arapahoe County ballot  has an astounding nine special district tax questions. Deer Trail and South Metro fire protection districts are asking voters to increase their respective mill levies. The Cherry Park general improvement district proposes both a debt and tax hike.  The metro district for Polo Reserve wants to increase its tax, while Willow Trace wishes to extend its current property tax. Sundance hills metro district proposes an increase in property taxes, debt, and the removal TABOR revenue limits.  

 Larimer County 

The Larimer County ballot has four total special district tax asks, three of which relate to public improvement districts. Thunder Mountain, Nedrah Acres, and Rolling Hills are all asking for higher taxes. The Wellington fire district proposes a $100,000 yearly tax increase, and a removal of TABOR restrictions on the money.  

Special district tax & debt measures abound on Colorado ballots