Colorado has roughly 2,000 active Title 32 special districts — and many landowners inside one have no idea what that means for their taxes or for selling their land. A metro district can add 50 to 150 mills on top of the base county property tax rate, funded by public improvement bonds the developer issued years ago. Under HB22-1100, sellers must disclose metro district membership and estimated mill levy impact to every buyer before contract. If you own raw land inside a metro district — particularly in fast-growing areas along I-25, I-70, or near Castle Rock — and you want out, we're a direct buyer. Call 970-478-1022 and let's talk through what the district means for pricing your parcel.
Colorado's special district law at C.R.S. § 32-1-103 defines a broad category of quasi-governmental entities authorized to issue debt, levy property taxes, and provide public services. Metro districts — the most common type — are used primarily by residential and commercial developers to finance infrastructure: roads, water lines, sewer systems, storm drainage, and parks.
A developer incorporates a metro district before any homes or commercial lots are sold. Under C.R.S. § 32-1-1101, the district has broad powers including the authority to issue general obligation bonds, impose ad valorem property taxes (mill levies), and enter into service agreements. The developer typically controls the district's board of directors until enough residents move in to elect a resident-majority board.
The bonds finance the infrastructure the developer builds. Buyers of lots or raw land inside the district take on the liability for that bond debt through the ongoing mill levy — they pay it as part of their property tax bill every year until the bonds are retired, typically 20–30 years out.
Colorado's base county property tax rates vary but often run 40–80 mills for a rural parcel. A metro district adds its own mill levy on top of that. Combined metro district mill levies of 50–150 mills are common in growth areas. At 100 combined mills, a parcel assessed at $200,000 carries a $20,000 annual property tax bill. For raw, unimproved land generating no income, that's a significant carrying cost for any buyer.
In newly forming districts, the developer often appoints or elects the board members — themselves or their employees. This creates a structural conflict: the developer's board votes to issue bonds, sets the mill levy, and controls district finances while few or no affected property owners are yet in place to object. HB23-1090 enacted reforms to developer-controlled district governance, including limitations on developer-appointed director authority and additional state oversight during the controlled period.
The highest concentrations of metro districts in Colorado are in: Douglas County (Castle Rock, Lone Tree, Highlands Ranch, Parker), El Paso County (Monument, Falcon), Weld County (Windsor, Reunion near Brighton, Severance), Larimer County (Wellington, Timnath), and Adams County. If your land is in any of these ZIP codes, it's almost certainly inside a metro district — or multiple overlapping districts.
Colorado's HB22-1100 (enacted 2022, codified in C.R.S. § 32-1-104.8) requires sellers of property inside a special district to disclose: the district's name, the current mill levy, estimated annual property taxes based on that levy, and any known upcoming changes to the mill levy. This disclosure must be made to the buyer before contract. Failure to disclose can give a buyer grounds to rescind the contract.
Buyers of land in a metro district should request from the district: the current mill levy, the outstanding bond debt, the district's service plan, and any pending or approved mill levy increases. The district is required to provide a service plan summary under C.R.S. § 32-1-202. The Colorado Department of Local Affairs (DOLA) maintains a special district database at dola.colorado.gov/dlg/sdfa — this is the fastest way to verify district membership and find contact information.
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Douglas County (Castle Rock, Highlands Ranch, Parker): Colorado's most district-dense county. Many parcels sit in two or three overlapping districts simultaneously, with combined mill levies of 80–130+ mills. Raw land inside these districts can still sell — but buyers pricing in the annual carrying cost discount aggressively, particularly on parcels without near-term development potential.
Weld County (Reunion, Windsor, Severance near I-25): Growth along the I-25 / US-34 corridor has spawned dozens of new metro districts in the past decade. Some are still in developer-controlled board phase under pre-HB23-1090 governance structures. Bond debt is often fresh — 20+ years of mill levy obligation ahead. We've bought raw land in these districts; we factor the long bond tail into our offer.
El Paso County (Monument, Falcon near I-25): Active growth in the Monument corridor (I-25 north of Colorado Springs) has produced several newer metro districts. Mill levies here run 40–80 mills above base. For smaller rural parcels on the fringe of district boundaries, the district membership may be a surprise to the owner. Check DOLA before you assume your land is district-free.
See related pages: El Paso County land, Weld County land, Colorado property tax guide, and HOA-restricted land sales.
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Get answers to common questions about selling your land
A metro district is a Title 32 special district under C.R.S. § 32-1-103 that levies property taxes (mill levies) on all land within its boundaries to repay public improvement bonds. Mill levies of 50–150 mills on top of base county rates are common. Buyers factor this annual cost into their offer price. Under HB22-1100 (C.R.S. § 32-1-104.8), you must disclose district membership and estimated mill levy impact before contract.
Yes. HB22-1100 (codified at C.R.S. § 32-1-104.8) requires sellers to disclose district membership, current mill levy, and estimated annual property tax impact to buyers before the purchase contract is signed. Failure to disclose gives the buyer grounds to rescind the contract. Colorado standard purchase contracts include a metro district disclosure addendum specifically for this purpose.
The Colorado Department of Local Affairs (DOLA) maintains a searchable database of all active special districts at dola.colorado.gov/dlg/sdfa. Search by county or property address. You can also check your property tax statement — district levies appear as separate line items. The county assessor's office can also confirm district membership under C.R.S. § 32-1-103.
Yes. The district board has authority to set and increase mill levies under C.R.S. § 32-1-1101, subject to limits in the district's service plan approved by the county. Developer-controlled boards can and do raise levies during the controlled period. HB23-1090 enacted some governance reforms, but developer-controlled districts in Colorado still have significant authority over tax rates during the pre-resident-control phase.
No. The bond debt is the district's obligation, not yours personally — but it stays attached to all land within the district. Every parcel owner pays the mill levy as part of their property tax bill until the bonds are retired, regardless of how many times the land changes hands. The buyer assumes the ongoing mill levy obligation. This is disclosed under HB22-1100 (C.R.S. § 32-1-104.8) and should be factored into your asking price.
It reduces value, especially for land with no near-term development prospects. A buyer paying $1,500/acre for raw land in a district with a $2,000/year combined mill levy faces a 133% annual carrying cost on each acre. Buyers discount accordingly. The further out the land is from infrastructure and development, the steeper the discount. Pricing land inside a high-levy district as if the levy doesn't exist results in failed deals after due diligence.
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