Information about the Subdivision Paving Local Improvement District (LID)

Thursday, December 12, 2013

Boulder County, Colo. – For the past several years, Boulder County has been working on a solution to rehabilitate the approximately 150 miles of paved roads in 118 unincorporated subdivisions. More than 40% of the paved roads in these subdivisions are in poor condition because they have not been resurfaced or repaved in many years.
 
When roads were first constructed within unincorporated subdivisions, Boulder County accepted the roads for "maintenance,” which includes basic services such as snow removal, pothole patching and crack filling. Routine maintenance does not include significant capital repair projects such as reconstruction or repaving of roads.
 
Boulder County has been working for more than four years with subdivision residents and property owners to identify and evaluate ways to develop approaches for the reconstruction of these deteriorating roads in a timely, cost-effective, affordable, efficient and fair manner.
 
In several direct mailings to property owners and an extensive series of public meetings and hearings, Boulder County explained two options to fund road rehabilitation work to begin in 2014: 1) a Public Improvement District (PID), which requires voter approval, or 2) a Local Improvement District, should the PID not be approved by voters.
 
The PID failed to pass in the Nov. 5 election, and thus, the county proceeded with the second option, the LID, to pay for the rehabilitation of subdivision roads on a one-time basis over a 15-year project duration. Boulder County will pay 20% of the total costs. The average annual property assessment is $366.
 
In late November, the Board of County Commissioners finalized the details of a Local Improvement District to pay for the rehabilitation of paved roads in unincorporated Boulder County subdivisions. The improvement district will be funded in part by an assessment to be paid by each property owner in the District. (See Assessment Resolution 2013-16 assessing properties in the LID to pay a portion of the cost of the road improvements in unincorporated county subdivisions that benefit those properties.). Boulder County is paying 20% of the total costs.
 
Payment of Assessments
 
Under state law, each property owner has the option of paying assessments in full (at any time over the duration of the LID) or paying an annualized amount when they pay their property tax bills.
 
Each property owner in the District will receive their regular annual property tax bill from the Treasurer’s Office in mid-January that includes the annual assessment for the LID. (A word-searchable tax roll list is available for property owners wishing to view their assessment amount prior to receiving their tax bill.)
 
In addition, the statute provides that property owners have 30 days from the effective date of the Assessment Resolution to pay in full if they wish to challenge the LID. Since the resolution was adopted on Nov. 21, property owners will have until Dec. 23 (end of business day in the County Treasurer's Office - 4:30 p.m.) to pay in full to preserve these rights. (Note: Property owners wishing to file a legal challenge to the LID should consult with private counsel regarding their rights and responsibilities.) The county believes that the outcome of the lawsuit filed in Boulder District Court on Nov. 20 by several plaintiffs who own property in the District will likely impact all property owners in the LID, not just those who filed the lawsuit. Thus, if the court finds the LID is invalid, it will be invalid for all properties.
 
As is typical for special assessments and outlined in the state statutes applicable to Local Improvement Districts, the annual payments for assessments will be included in the property owner’s property tax bill. Half of the payment will be due Feb. 28 with the other half due June 16, or, if property owner chooses to make a single annual payment, it will be due by April 30.
 
Like all special assessments, state law requires that a lien be placed on the property for the full amount of assessment, which can be removed at any time upon the full payment of the assessment. There is no requirement that the property owner pay the full amount, however if the property owners wishes to pay the full amount of the assessment, they can review the assessment roll on the county website to determine the full amount of the assessment due and remit payment to the County Treasurer. Because the county is not charging interest, paying up front does not reduce the overall cost. If property owners ever overpay on their taxes or assessments, the county always refunds the amount of overpayment.
 
Anyone wishing to pay the assessment in full at any other time, can mail a check (preferably with the memo line “Subdivision Paving LID” reference on it) to:
 
Boulder County Treasurer
Attn: Subdivision Paving LID Payoff
P.O. Box 471
Boulder CO 80306
 
Anyone choosing to pay in installments will receive their LID installment notice as part of their regular tax bill around Jan. 24, 2014.
 
For more information, call 720-564-2644 or visit www.bouldercounty.org/subdivisionpaving.
 
Background
 
Boulder County does not receive sufficient funding through tax collections or other revenue sources to pay for the rehabilitation of unincorporated subdivision roads. Taxes collected from property owners and other revenue sources go towards keeping all primary county roads and bridges in good condition as well as providing routine maintenance, such as snow removal, pothole patching and crack filling, on subdivision roads.
 
Several subdivisions (most notably the Gunbarrel General Improvement District and Palo Park Local Improvement District in 1995) have voted in the past to create individual improvement districts to resurface their roads. However, most paved subdivisions have not implemented improvement districts. Therefore, their roads have not been resurfaced since they were first built 15 to 20 years ago.
 


Barbara Halpin
Boulder County Public Information Officer
BHALPIN@bouldercounty.org
303-441-1622


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