A budget for each special district is required to be submitted to the Division of Local Government on an annual basis. The budget must contain revenues, expenditures, and fund balances. Each budget must also contain a message of significant budget issues for the year, the basis of accounting, and any leases that the district is involved in. A draft budget must be presented to the board of directors by October 15th. A hearing is set for public comment thereafter. The budget document must then be adopted by December 31st (Dec 15th if levying property taxes) and submitted to the Division of Local Government by January 31st of the budget year. Special district budgets are available for review at the office of the special district, or at the Division of Local Government's Denver office.​

For comprehensive documentation, please visit DOLA's website and enter the District's Name in the "Local Government Name" box: https://dola.colorado.gov/dlg_lgis_ui_pu/

District No. 1

General Fund: $1,023,660

Debt Service Fund: $15,225,617

Capital Projects Fund: $57,973,715

District No. 2

General Fund: $110,462

Mill Levy: 46.773

District No. 3

General Fund: $67,087

Mill Levy: 56.158

District No. 4

General Fund: $81,459

Mill Levy: 15.591

District No. 5

General Fund: $101

Mill Levy: 18.487

District No. 6

General Fund: $102

Mill Levy: 55.462

District No. 7

General Fund: $102

Mill Levy: 61.625

District No. 8

General Fund: $102

Mill Levy: 55.462

District No. 9

General Fund: $102

Mill Levy: 61.625

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A Budget Amendment (BA) is the mechanism used to revise the working budget to reflect changes that occur throughout the fiscal year. Once the working budget is completed, it can only be changed by Budget Amendment. Budget amendments are occasionally necessary and should be filed with the Division of Local Government (DLG) when adopted by a local government.​

For comprehensive documentation, please visit DOLA's website and enter the District's Name in the "Local Government Name" box: https://dola.colorado.gov/dlg_lgis_ui_pu/

BASELINE METROPOLITAN DISTRICT NO. 1
RESOLUTION TO AMEND 2024 BUDGET
WHEREAS, the Board of Directors of Baseline Metropolitan District No. 1 (the “District”) certifies that at a Regular Meeting of the Board of Directors of the District held November 7, 2024, a public hearing was held regarding the 2024 amended budget, and, subsequent thereto, the following Resolution was adopted by an affirmative vote of a majority of the Board of Directors:
WHEREAS, the Board of Directors of the District adopted a budget and appropriated funds for fiscal year 2024 as follows:
Debt Service Fund $10,653,679
Capital Projects Fund $55,393,870
and;
WHEREAS, the necessity has arisen for additional expenditures by the District due to additional costs that could not have been reasonably anticipated at the time of adoption of the budget, requiring the expenditure of funds in excess of those appropriated for fiscal year 2024; and
WHEREAS, funds are available for such expenditure.
NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the District does hereby amend the adopted budget for fiscal year 2024 as follows:
Debt Service Fund $108,255,297
Capital Projects Fund $151,126,381
BE IT FURTHER RESOLVED, that such sums are hereby appropriated from the revenues of the District to the funds named above for the purpose stated, and that any ending fund balances shall be reserved for purposes of complying with Article X, Section 20 of the Colorado Constitution.

BASELINE METROPOLITAN DISTRICT NO. 3
RESOLUTION TO AMEND 2024 BUDGET
WHEREAS, the Board of Directors of Baseline Metropolitan District No. 3 (the “District”) certifies that at a Regular Meeting of the Board of Directors of the District held November 7, 2024, a public hearing was held regarding the 2024 amended budget, and, subsequent thereto, the following Resolution was adopted by an affirmative vote of a majority of the Board of Directors:
WHEREAS, the Board of Directors of the District adopted a budget and appropriated funds for fiscal year 2024 as follows:
General Fund $58,071
and;
WHEREAS, the necessity has arisen for additional expenditures by the District due to additional costs that could not have been reasonably anticipated at the time of adoption of the budget, requiring the expenditure of funds in excess of those appropriated for fiscal year 2024; and
WHEREAS, funds are available for such expenditure.
NOW, THEREFORE, BE IT RESOLVED that the Board of Directors of the District does hereby amend the adopted budget for fiscal year 2024 as follows:
General Fund $66,400
BE IT FURTHER RESOLVED, that such sums are hereby appropriated from the revenues of the District to the funds named above for the purpose stated, and that any ending fund balances shall be reserved for purposes of complying with Article X, Section 20 of the Colorado Constitution.​

An annual audit of the financial affairs of the district must be completed by every District by June 30 and filed with the Office of the State Auditor by July 31.

A district that has annual revenues or expenditures of less than $750,000 may apply to the Office of the State Auditor for an exemption from audit. The exemption is not automatic, it must be granted, and the request must be filed by March 31.

To fund the important projects and services, a portion of your property taxes are allocated to the Metro Districts. Of the 164.729 mills assessed to your property, the Metro Districts receive 50.264 mills. The rest of your property taxes are allocated to other public entities such as the school district, City and County of Broomfield and others. 

Sample Calculation: 

$500,000 Actual Value X 7.15% assessment rate = $35,750. $35,750 assessed value/divided by 1,000 (mill levy applies to every $1,000 of value) x 50.264 = $1,796.94 paid in annual property taxes to the District. The overall payment for all taxing authorities would be $5,889.06 yearly.