New Resources on Special Districts

Colorado has about 2,400 special districts, as designated by Title 32 of the Colorado Revised Statutes. Special districts provide specialized services such as water/sewer, fire protection, parks & recreation, or libraries. They have the power to tax or assess fees for services and/or to issue bonds to help pay for community improvements. There are various types of special districts, such as metropolitan districts which can provide multiple services including development and construction costs, utilities, transportation, and infrastructure. In addition to increasing property taxes to pay for these services, metropolitan districts can also levy sales taxes. Colorado has numerous laws and rules for all of types of special districts. They must hold elections; be disclosed on real estate sale documents; and hold open meetings.

As the pace of development in Colorado increases, special districts are being used more often. The Colorado Department of Local Affairs (DOLA) has issued several new documents with helpful information about special districts, their laws, and how they operate:

Also check DOLA’s Special Districts website for further resources, including forms, compliance, budget and audit information, how to change boundaries or status, and more. There is also a webpage about special district elections.