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HomeMy WebLinkAbout20253484 Resolution Approve Levying General Property Taxes for the 2026 Budget Year to Help Defray the Costs of Government for the Southwestern Weld County Law Enforcement Authority Located in Weld County, Colorado Whereas, the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and Whereas, the Board of County Commissioners, of Weld County, Colorado, ex-officio Southwestern Weld County Law Enforcement Authority Board has adopted the annual budget in accordance with the Local Government Budget Law, on December 15, 2025, and Whereas, the amount of money necessary to balance the budget or general operating expenses is $0, and Whereas, the 2026 valuation for assessment for the Southwestern Weld County Law Enforcement Authority District, as certified by the County Assessor, is $50. Now, therefore, be it resolved by the Board of County Commissioners, ex-officio Southwestern Weld County Law Enforcement Authority Board, as follows. Section 1. That, for the purpose of meeting all general operating expenses of the Southwestern Weld County Law Enforcement Authority District during the 2026 budget year, there is hereby levied a tax of 7.0 mills upon each dollar of the total valuation for assessment of all taxable property within the District for the year 2026. Section 2. That the Chair of the Board of County Commissioners of Weld County, Colorado, serving as the Chair of the Pioneer Community Law Enforcement Authority Board, is hereby authorized and directed to immediately certify to the Board of County Commissioners of Weld County, Colorado, the mill levy for the Southwestern Weld County Law Enforcement Authority District as hereinabove determined and set. The Board of County Commissioners of Weld County, Colorado, approved the above and foregoing Resolution, on motion duly made and seconded, by the following vote on the 15th day of December, A.D., 2025: [Insert Resolution Attestation Block Post Meeting] 2025-3484 SD0158 Certification of Tax Levy TO: Board of County Commissioners, Weld County, Colorado This is to certify that the tax levy to be assessed by you upon all property within the limits of the Southwestern Weld County Law Enforcement Authority District, based on a total assessed valuation of $50 for the year 2026, as determined and fixed by the Southwestern Weld County Law Enforcement Authority Board on December 15th, is as follows: General Operating Expenses 7.0 mills $0 You are hereby authorized and directed to extend said levy upon your tax list. In Witness Whereof, I have hereunto set my hand and affixed the seal of the Board of County Commissioners of Weld County, Colorado, ex-officio Southwestern Weld County Law Enforcement Authority Board, this 15th day of December 2025. Southwestern Weld County Law Enforcement Authority Board BY: Perry L. Buck, Chair Attest: Weld County Clerk to the Board BY: Deputy County Clerk 2025-3484 SD0158 County Tax Entity Code DOLA LGID/SID 1437/ Certification of Tax Levies for Non-School Governments To: County Commissioners' of Weld County , Colorado. On behalf of the Southwestern Weld Law Enforcement Authority (taxing eniity)A the Board of Weld County Commissioners (governing body)B of the County of Weld _ , Colorado, (local government)C Hereby officially certifies the following mills to be levied against the taxing entity's Gross assessed valuation of: (GROSS assessed valuation,Line 2 of the Certification of Valuation Form DLG 57E) Note: If the assessor certified a NET assessed valuation (AV) different than the Gross AV due to a Tax Increment Financing (TIF) Area, the tax levies$50 _ must be calculated using the NET AV. The taxing (NETG assessed valuation,Line 4 of the Certification of Valuation Form DLG 57) entity's total property tax revenue will be derived from the mill levy multiplied against the NET assessed valuation of: Submitted: 12/15/2025 for budget/fiscal year 2026 (not later than Dec.15) (mm/dd/yyyy) (yyyy) Purpose (see end notes for definitions and Levy2 Revenue2 examples) 1. General Operating Expenses" 7.000 mills $0 2. <Minus> Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction! < 0> mills $ < 0 > SUBTOTAL FOR GENERAL OPERATING: 7.000 mills $ 0 3. General Obligation Bonds and Interest-, mills $ 4. Contractual Obligationsk mills $ 5. Capital Expenditures1 _ mills $ 6. Refunds/Abatementsm mills $ 7. OtherN (specify): mills TOTAL: Sum al Opng Q/� [ SubtotalofGener and Lines 3erati to 7 7.000 mills Contact person: Daytime (print) Jennifer Oftelie, Budget Manager phone: (970) 400-4202 Perry Buck, Chair Signed: Title: Board of Weld Co. Commissioners Include one copy of this tax entity's completed form when filing the local government's budget by January 31 st,per 29-1-113 C.R.S.,with the Division of Local Government(DLG),Room 521, 1313 Sherman Street,Denver,CO 80203. Questions? Call DLG at(303)866-2156. 1 If the taxing entity's boundaries include more than one county, you must certify the levies to each county. Use a separate form for each county and certify the same levies uniformly to each county per Article X, Section 3 of the Colorado Constitution. 2 Levies must be rounded to three decimal places and revenue must be calculated from the total NET assessed valuation (Line 4 of Form DLG57 on the County Assessor's final certification of valuation). 020025- 3Ld SY Form DLG 70(rev 7/08) Page 1 of 5 1437 County Tax Entity Code CERTIFICATION OF VALUATION BY DOLALGID/SID 65853/1 New Tax Entity? EYES LINO WELD COUNTY ASSESSOR Date 11/17/2025 NAME OF TAX ENTITY: SW WELD LAW ENF USE FOR STATUTORY PROPERTY TAX REVENUE LIMIT CALCULATION ("5.5%" LIMIT) ONLY IN ACCORDANCE WITH 39-5-121(2)(a)and 39-5-128(1),C.R.S.,AND NO LATER THAN AUGUST 25,THE ASSESSOR CERTIFIES THE TOTAL VALUATION FOR ASSESSMENT FOR THE TAXABLE YEAR2025 : 1. PREVIOUS YEAR'S NET TOTAL TAXABLE ASSESSED VALUATION: 1. $ 30.00 2, CURRENT YEAR'S GROSS TOTAL TAXABLE ASSESSED VALUATION:# 2. $ 50.00 3. LESS TOTAL TIF AREA INCREMENTS,IF ANY: 3. $ 0.00 4, CURRENT YEAR'S NET TOTAL TAXABLE ASSESSED VALUATION: 4. $ 50.00 5. NEW CONSTRUCTION: * 5. $ 0.00 6. INCREASED PRODUCTION OF PRODUCING MINE: 6. $ 0.00 7. ANNEXATIONS/INCLUSIONS: 7. $ 0.00 8. PREVIOUSLY EXEMPT FEDERAL PROPERTY:= 8. $ 0.00 9. NEW PRIMARY OIL OR GAS PRODUCTION FROM ANY PRODUCING OIL AND GAS 9. $ 0.00 LEASEHOLD OR LAND(29-1-301(1)(b),C.R.S.): D 10. TAXES RECEIVED LAST YEAR ON OMITTED PROPERTY AS OF AUG. 1 (29-1- 10. $ 0.00 301(1)(a),C.R.S.).Includes all revenue collected on valuation not previously certified: 11. TAXES ABATED AND REFUNDED AS OF AUG. 1 (29-1-301(1)(a),C.R.S.)and(39-10- 11. $ 0.00 114(1)(a)(I)(B),C.R.S.): $ This value reflects personal property exemptions IF enacted by the jurisdiction as authorized by Art.X,Sec.20(8)(b),Colo.Constitution • New Construction is defined as:Taxable real property structures and the personal property connected with the structure. • Jurisdiction must submit to the Division of Local Government respective Certifications of Impact in order for the values to be treated as growth in the limit calculation;use Forms DLG 52&52A. (l) Jurisdiction must apply to the Division of Local Govemment before the value can be treated as growth in the limit calculation;use Form DLG 52B. USE FOR TABOR "LOCAL GROWTH" CALCULATION ONLY IN ACCORDANCE WITH ART.X,SEC,20,COLO.CONSTUTION AND 39-5-121(2)(b),C.R.S.,THE ASSESSOR CERTIFIES THE TOTAL ACTUAL VALUATION FOR THE TAXABLE YEAR 2025 : 1. CURRENT YEAR'S TOTAL ACTUAL VALUE OF ALL REAL PROPERTY:¶ 1, $ 148.00 ADDITIONS TO TAXABLE REAL PROPERTY 2. CONSTRUCTION OF TAXABLE REAL PROPERTY IMPROVEMENTS: * 2. $ 0.00 3. •ANNEXATIONS/INCLUSIONS: 3. $ 0.00 4. INCREASED MINING PRODUCTION: § 4. $ 0.00 5, PREVIOUSLY EXEMPT PROPERTY: 5. $ 0.00 6. OIL OR GAS PRODUCTION FROM A NEW WELL: 6. $ 0.00 7, TAXABLE REAL PROPERTY OMITTED FROM THE PREVIOUS YEAR'S TAX 7. $ 0.00 WARRANT:(If land and/or a structure is picked up as omitted property for multiple years,only the most current year's actual value can be reported as omitted property.): DELETIONS FROM TAXABLE REAL PROPERTY 8, DESTRUCTION OF TAXABLE REAL PROPERTY IMPROVEMENTS: 8. $ 0.00 9. DISCONNECTIONS/EXCLUSIONS: 9. $ 0.00 10. PREVIOUSLY TAXABLE PROPERTY: 10. $ 0.00 ¶ This includes the actual value of all taxable real property plus the actual value of religious,private school,and charitable real property, * Construction is defined as newly constructed taxable real property structures. Includes production from new mines and increases in production of existing producing mines. IN ACCORDANCE NTH 39-5-128(1),C R S,AND NO LATER THAN AUGUST 25,THE ASSESSOR CERTIFIES TO SCHOOL DISTRICTS: TOTAL ACTUAL VALUE OF ALL TAXABLE PROPERTY: $ 0.00 IN ACCORDANCE WITH 39-5-128(1.5),C.R.S.,THE ASSESSOR PROVIDES: HB21-1312 ASSESSED VALUE OF EXEMPT BUSINESS PERSONAL PROPERTY(ESTIMATED):"" 0.00 The tax revenue lost due to this exempted value will be reimbursed to the tax entity by the County Treasurer in accordance with 39-3-119.5(3),C.R.S. NOTE: ALL LEVIES MUST BE CERTIFIED to the COUNTY COMMISSIONERS NO LATER THAN DECEMBER 15. DLG 57(Rev.7/21) USE FOR STATUTORY PROPERTY TAX LIMIT CALCULATION ("5.25% LIMIT") 1437 County Tax Entity Code DOLA LGID/SID 65853/1 IN ACCORDANCE WITH§§39-5-121(2)(a)and 39-5-128(1),C.R.S.,AND NO LATER THAN AUGUST 25,THE ASSESSOR CERTIFIES THE TOTAL VALUATION FOR ASSESSMENT FOR THE TAXABLE YEAR 2025 : 1. CURRENT YEARS GROSS TOTAL TAXABLE ASSESSED VALUATION: 1. $ _ 50.00 2. LESS TOTAL TIF AREA INCREMENTS,IF ANY: 2. $ 0.00 3. CURRENT YEARS NET TOTAL TAXABLE ASSESSED VALUATION: 3. $ 50.00 4. NEW CONSTRUCTION: 4. $ 0.00 5. ANNEXATIONS/INCLUSIONS: 5. $ 0.00 6. PREVIOUSLY EXEMPT PROPERTY: 6. $ 0.00 7. TAXES RECEIVED LAST YEAR ON OMITTED PROPERTY AS OF AUG. 1 (29-1-301(1)(a),C.R.S.): 7. $ 0.00 Includes all revenue collected on valuation not previously certified: 8, INCREASED VALUATION FOR ASSESSMENT ATTRIBUTABLE TO A CHANGE IN LAW FOR A PROPERTY TAX CLASSIFICATION*(29-1-306(3)(a),C.R.S.)and 8, $ 0.00 (39-10-114(1)(a)(I)(B),C.R.S.): 9. TAXES ABATED AND REFUNDED AS OF AUG. 1 (29-1-301(l)(a),C.R.S.)and(39-10-114(1)(a)(I)(B), 9. $ 0.00 C.R.S.): 10. TOTAL VALUATION FOR ASSESSMENT FROM PRODUCING MINES OR LANDS OR LEASEHOLDS PRODUCING OIL OR GAS 10. $ 11. REVENUE INCREASE FROM EXPIRED TIF: 11. $ 0.00 *Change in law for property tax classification does not include changes in classification due to property use changes. Notes: The property tax limit will apply to all property taxing entities with the exception of school districts and any county,city and county,city,or town that has adopted a home rule charter(29-1-306(1)(b),C.R.S.).The revenue limit applies to any property taxing entities that have authority to exceed current 5.5% and the TABOR limit. The Division of Local Government("the Division")has developed technical assistance resources to assist taxing entities with the calculation of the property tax limit available online here(https://dlg.colorado.gov/budget-information-and-resources).Please understand that the Division has no statutory or administrative role in calculating or enforcing the property tax limit,and each taxing entity's revenue limits and voter approval history may be unique.The technical assistance resources provided by the Division with regard to the property tax limit are not definitive and not legal advice.Taxing entities may choose to calculate the property tax limit with a methodology that is different from the methodology presented in the Division's technical assistance resources.The Division always recommends that taxing entities consult with an attorney in order to understand and apply the various statutory and constitutional revenue limits that may apply to that taxing entity. NOTE: ALL LEVIES MUST BE CERTIFIED to the COUNTY COMMISSIONERS NO LATER THAN DECEMBER 15. DLG 57(Rev.7/21) • RESOLUTION RE: APPROVE BALLOT QUESTION FOR 2005 GENERAL ELECTION-SOUTHWESTERN WELD COUNTY LAW ENFORCEMENT AUTHORITY WHEREAS,the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS, on August 8, 2005, the Board of County Commissioners did convene to consider the creation of the Southwestern Weld County Law Enforcement Authority, and WHEREAS, at said meeting the Board deemed it advisable to continue the matter to August 29,2005,to allow adequate time to conduct a work session in order to gain more information about the proposed Law Enforcement Authority, and WHEREAS, at said meeting on August 29, 2005, the Board deemed it advisable to set a ballot issue for vote by the electors of the area located within the jurisdictional boundaries of the Southwestern Weld County Law EnforcementAuthority in Weld County,Colorado,on the General Election ballot for November 1,2005,regarding the Southwestern Weld County Law Enforcement Authority simultaneous with the vote to consider creation of said Law Enforcement Authority. NOW,THEREFORE, BE IT RESOLVED by the Board of County Commissioners of Weld County,Colorado,ex-officio as the Southwestern Weld County Law Enforcement Authority Board, that the ballot question for vote by the electors of the area located within the jurisdictional boundaries of the Southwestern Weld County Law Enforcement Authority in Weld County, Colorado, on the General Election ballot for November 1, 2005, regarding the Southwestern Weld County Law Enforcement Authority, shall be as follows: WELD COUNTY BALLOT ISSUE #1C "SHALL THE SOUTHWESTERN WELD COUNTY LAW ENFORCEMENT AUTHORITY(DISTRICT) BE AUTHORIZED TO COLLECT, RETAIN, AND SPEND ALL PROPERTY TAXES COLLECTED FROM A LEVY OF SEVEN MILLS AND ALL OTHER DISTRICT REVENUE FROM SOURCES NOT EXCLUDED FROM FISCAL YEAR SPENDING, AND BY WHATEVER ADDITIONAL AMOUNTS ARE RAISED IN THE 2006 FISCAL YEAR AND ANNUALLY THEREAFTER FROM ALL SUCH REVENUE SOURCES,TO BE SPENT FOR SUCH DISTRICT PURPOSES AS ARE AUTHORIZED BY THE BOARD OF DIRECTORS AS A VOTER-APPROVED REVENUE CHANGE, OFFSET AND AN EXCEPTION TO THE LIMITS WHICH WOULD OTHERWISE APPLY,INCLUDING WITHOUT LIMITATION,ARTICLE X,SECTION 20 OF THE COLORADO CONSTITUTION, SECTIONS 29-1-301 AND 30-11-406.5, C.R.S., OR ANY OTHER LAW?" 1111111111111111111111111111111111111111111R 11111111 2005-2234 3,193476 07/30/2007 02:07P Weld County, CO SD0118 1 of 2 R 0.00 D 0.00 Steve Moreno Clerk& Recorder C Ea-- RE: BALLOT ISSUE- SOUTHWESTERN WELD COUNTY LAW ENFORCEMENT AUTHORITY PAGE 2 The above and foregoing Resolution was,on motion duly made and seconded,adopted by the following vote on the 29th day of August, A.D., 2005. BOARD OF COUNTY COMMISSIONERS, WELD COUNTY, COLORADO,ex-officio as the BOARD OF DIRECTORS OF THE WELD COUNTY LAW ENFORCEMENT AUTHORITY ATTEST: 1,24 ♦ EXCUSED ` William H. J e, Chair Weld County Clerk to t B•s.t, C ;���►?? J. eile, r�m BY: 7�s t,,.. Ai Deputy Clerk to the : it,5 EXCUSED ""shri. poso. id . o g 11 AP V AS TO FOR : \YV/ J Rob D. Masd ounty Att rney O Glenn Vaadaad Date of signature: •• I 11111111111IIIIIII111111111Ill!1111111III11111Ill! IIII 3493476 07/30/2007 02:07P Weld County, CO 2 of 2 R 0.00 0 0.00 Steve Moreno Clerk& Recorder 2005-2234 SD0118 1j RESOLUTION RE: CANVASS BOARD CERTIFICATION OF NOVEMBER 1, 2005, COORDINATED GENERAL ELECTION - SOUTHWESTERN WELD COUNTY LAW ENFORCEMENT AUTHORITY WHEREAS,the Board of County Commissioners of Weld County, Colorado, pursuant to Colorado statute and the Weld County Home Rule Charter, is vested with the authority of administering the affairs of Weld County, Colorado, and WHEREAS,on November 1,2005,a Coordinated General Election was held in and for the County of Weld, State of Colorado, and WHEREAS,certain ballot issues were included in said election regarding the Creation of the Southwestern Weld County Law Enforcement Authority,as fully stated in Resolution#2005-2233, approved by the Board of County Commissioners of Weld County, on September 21, 2005, and WHEREAS,the Clerk and Recorder has presented the Canvass Board Certification,dated November 15, 2005, attached hereto and incorporated herein by reference, and WHEREAS, the Board of County Commissioners deems it advisable to accept said certification, thereby making December 15, 2005, the effective date for the creation of the Southwestern Weld County Law Enforcement Authority. NOW,THEREFORE,BE IT RESOLVED by the Board of County Commissioners of Weld County, Colorado, that the Canvass Board Certification of the November 1, 2005, Coordinated General Election for Weld County, Colorado, be, and hereby is, accepted. BE IT FURTHER RESOLVED by the Board that December 15, 2005, be, and hereby is, the effective date for the creation of said Authority. The above and foregoing Resolution was,on motion duly made and seconded,adopted by the following vote on the 7th day of December, A.D., 2005. • BOARD OF COUNTY COMMISSIONERS IEL, /. ELD COUNTY, COLORADO ATTEST: � 4/j/JJjJ �`.• � a." }15_-?'-William H. erke, Chair Weld County Clerk to the B d •� BY: u 1 toll e '� M. ile, P o-Te D uty C 'rk to the B rd � D id E. Long APP AST • Robert M. Masden my Attorney IZ I I 27 ll� Glenn Vaad Date of signature: IIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIIII1IIIIIIIIIIIIIIIIII te 3493475 07/30/2007 02:07P Weld County, CO 1 of 3 R 0.00 0 0.00 Steve Moreno Clerk&Recorder �'�., WELD COUNTY 'STATE OF COLORADO) )§ COUNTY OF WELD ) We,the undersigned Board of Canvassers of the Election Returns of a COORDINATED Election held in Weld County,in the State of Colorado,on Tuesday,the VI day of NOVEMBEk,A.D.2005 do hereby certify that the attached computer print-out is a true and correct abstract of the votes cast at said election,as shown by the returns from the ballots cast in said WELD County. Witness our hands and seals the 15TH day of NOVEMBER,2005 Attest: Weld County Clerk&Recorder aL21,.._ VUfk/ Member of Canvassing Board By: Depu Membe4f Canvassing Board 1111111 IIIII IIIIII I111111111 III IIIIIII III 11111 III III 3493475 0713012007 02:07P Weld County, CO 2 of 3 R 0.00 D 0.00 Steve Moreno Clerk& Recorder 2005-3564 SOUTHWESTERN WELD COUNTY LAW ENFORCEMENT AUTHORITY Number ofPrecincts 1 Precincts Reporting 1 Total Votes 2 WELD COUNTY BALLOT QUESTION 113 YES 2 NO 0 WELD COUNTY BALLOT ISSUE 1C YES 2 NO 0 I 111111 11111 111111 1111111111 1111 1111111111 11111 11111111 3493475 07/30/2007 02:07P Weld County, CO 3 of 3 R 0.00 D 0.00 Steve Moreno Clerk&Recorder Hello