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HomeMy WebLinkAbout20253479 Resolution Approve Levying General Property Taxes for the 2026 Budget Year to Help Defray the Costs of Government for the Pioneer Community 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 Pioneer Community 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 $5,048, and Whereas, the 2025 valuation for assessment for the Pioneer Community Law Enforcement Authority District, as certified by the County Assessor, is $721,130. Now, therefore, be it resolved by the Board of County Commissioners, ex-officio Pioneer Community Law Enforcement Authority Board, as follows. Section 1. That, for the purpose of ineeting all general operating expenses of the Pioneer Community 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 Pioneer Community Law Enforcement Authority District as hereinabove determined and set. cc; F=(so%olss�, ASR(Drc) 2025-3479 «./23/�S SD0131 Set Mill Levy— Pioneer Community Law Enforcement Authority Page 2 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: Perry L. Buck, Chair: Aye � ���;�. � Scott K. James, Pro-Tem: Aye Jason S. Maxey: Aye Lynette Peppler: Aye Kevin D. Ross: Aye '�'� Approved as to Form: � � Bruce Barker, County Attorney Attest: Esther E. Gesick, Clerk to the Board 2025-3479 SD0131 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 Pioneer Community Law Enforcement Authority District, based on a total assessed valuation of $721,130 for the year 2025, as determined and fixed by the Pioneer Community Law Enforcement Authority Board on December 15, 2025, is as follows: General Operating Expenses 7.0 mills $5,048 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 Pioneer Community Law Enforcement Authority Board, this 15th day of December 2025. Pioneer Community Law Enforcement Authority Board By: g7:. ?-e-C ,{,e2" Perry L. lekk, Chair Attest: W�7 Weld County Clerk to the Board I ,‘11V ammo� Ott VtAAjl By: --e.04(.\ `i`, Deputy County Clerk o3 5 34/74 SD0131 1438 County Tax Entity Code DOLA LGID/SID 1438/ Certification of Tax Levies for Non-School Governments To: County Commissioners1 of Weld County , Colorado. On behalf of the Pioneer Community Law Enforcement Authority (taxing entity)' 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 $721,130 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 $721,130 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 $ 5,048 2. <Minus> Temporary General Property Tax Credit/ Temporary Mill Levy Rate Reduction' < 0> mills $ < 0 > SUBTOTAL FOR GENERAL OPERATING: 7.000 mills $ 5,048 3. General Obligation Bonds and Interest) mills $ 4. Contractual Obligationsk mills $ 5. Capital Expenditures1 mills $ 6. Refunds/Abatements^^ mills $ 7. Other" (specify): mills $ TOTAL: [ Sum of General Operating 7.000 mills $ 5,048 Subtotal and Lines 3 to Contact person: Daytime (print) Jennifer Oftelie, Budget Manager phone: (970) 400-4202 (7Z-G-1„/,-64 � Perry Buck, Chair Signed: 7X— Title: Board of Weld Co. Commissioners Include one copy of this tax entity's mpleted form when filing the local government's budget by January 31st,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). ao.?5'-3y79 Form DLG 70(rev 7/08) Page 1 of 5 1438 County Tax Entity Code CERTIFICATION OF VALUATION BY DOLALGID/SID 65721/1 New Tax Entity'? EYES 1=I NO WELD COUNTY ASSESSOR Date 11/17/2025 NAME OF TAX ENTITY: PIONEER COMMUNITY LAW ENF USE FOR STATUTORY PROPERTY TAX REVENUE LIMIT CALCULATION C5.5%" LIMIT) ONLY IN ACCORDANCE WITH 39-5-121(2Xa)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. $ 842,520.00 2. CURRENT YEAR'S GROSS TOTAL TAXABLE ASSESSED VALUATION:* 2. $ 721,130.00 3. LESS TOTAL TIF AREA INCREMENTS,IF ANY: 3. $ 0.00 4. CURRENT YEAR'S NET TOTAL TAXABLE ASSESSED VALUATION: 4. $ 721,130.00 5. NEW CONSTRUCTION: * 5. $ 0.00 6. INCREASED PRODUCTION OF PRODUCING MINE: a 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. m Jurisdiction must apply to the Division of Local Government 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. $ 6,455,727.00 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. $ 35,959.00 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 WITH 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") 1438 County Tax Entity Code DOLA LGID/SID 65721/1 IN ACCORDANCE WITH§§39-5-12I(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 YEAR'S GROSS TOTAL TAXABLE ASSESSED VALUATION: 1. $ 721,130.00 2. LESS TOTAL TIF AREA INCREMENTS,IF ANY: 2. $ 0.00 3. CURRENT YEAR'S NET TOTAL TAXABLE ASSESSED VALUATION: 3. $ 721,130.00 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(1)(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)(6),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) • Ica . BOARD OF CANVASSERS CERTIFICATE OF ELECTION RESULTS FOR THE SPECIAL ELECTION HELD NOVEMBER 7,2006 Sections 1-11-103 and 32-1-104(1), C.R.S. Proposed Weld County Pioneer Community Law Enforcement Authority Weld County, Colorado Each of the undersigned members of the board of canvassers of the proposed Weld County Pioneer Community Law Enforcement Authority certifies that the following is a true and correct statement of the results of the Mail Ballot Election for the above-named Law Enforcement Authority, at which time the eligible electors of the Law Enforcement Authority voted as indicated on the attached Judges' Certificate of Election Returns,and as a result of which the eligible electors elected to office the following Directors: For Each Question/Issue Submitted (see attached copy of ballot): For Against Ballot Question lb: (8)eight (0)zero Ballot Issue lc: (8)eight (0)zero Dated this 7th da, of ovember,2006. (Signed) D ignated Election Offici' (Signed) Bruce Barker Weld County Attorney Canv ser Contact Person for LEA (Signed) P.O. Box 758 Greeley, CO 80632 asser Business Address 1-970-356-4000 est. 4390 Telephone Number Procedural Instructions: Deposit one copy of this Certificate with the clerk and recorder of each county in which the law enforcement authority is located. This must be available for public inspection in the office of the Designated Election Official. Send 1 copy to: Division of Local Government 1313 Sherman Street,Room 521 Denver,CO 80203 ;00083274.DOC v:1} 2007-3379 No. OFFICIAL BALLOT FOR WELD COUNTY PIONEER COMMUNITY LAW ENFORCEMENT AUTHORITY o mbar 7,2006 / 1 / Facsimile Signature of Designated Election Official r WARNING Any person who,by use of force or other means,unduly influences an eligible elector to vote in articular a er or to refrain from voting,or who falsely makes,alters,forges,or counterfeits any mail ballot biefo after it has n cast,or who destroys,defaces,mutilates,or tampers with a ballot is subjcct,upon conviction risonment.or to a ne,or both. Section 1-7.5-107(3)(b),C.R.S. This may not be your only ballot. Other elections may be held by other political subdivisions by m ' or by polling place. Refer to the ballot instructions for complete information on voting. Review your ballot. Be sure.ytiu have voted on every office and issue. For each ballot question or issue place a crossmark(X}in the appropriate box directly following the ballot question. WELD COUNTY PIONEER COMMUNITY LAW ENFORCEMENT AUTHORITY BALLOT QUESTION 1B: Shall the area which is generally located in Sections 4, 5, 7, 8, 9, 17, 18, Township 2 North, Range 64 West of the Sixth Principal Meridian, Section 32, Township 3 North, Range 64 West of the Sixth Principal Meridian, and Sections 1, 2, 11, 12, 13, 14, 15, Township 2 North, Range 65 West of the Sixth Principal Meridian, County of Weld, State of Colorado, excepting all mineral interests, be included in a Law Enforcement Authority pursuant to the Law Enforcement Authority Act of 1969 to be known as the Weld County Pioneer Community Law Enforcement Authority? YES ❑ NO ❑ WELD COUNTY PIONEER COMMUNITY LAW ENFORCEMENT AUTHORITY BALLOT ISSUE IC: SHALL WELD COUNTY PIONEER COMMUNITY LAW ENFORCEMENT AUTHORITY TAXES BE INCREASED $20,000,000 ANNUALLY OR SUCH LESSER AMOUNT AS NECESSARY TO PAY THE AUTHORITY'S OPERATING EXPENSES, AND SHALL PROPERTY TAXES BE IMPOSED IN ANY YEAR AT A RATE OF SEVEN MILLS AND ANY INVESTMENT INCOME THEREON BE COLLECTED AND SPENT BY THE AUTHORITY IN FISCAL YEAR 2007 AND IN EACH YEAR THEREAFTER FOR AS LONG AS THE AUTHORITY CONTINUES IN EXISTENCE, WITHOUT LIMITATION BY THE REVENUE AND SPENDING LIMITS OF ARTICLE X, SECTION 20 OF THE COLORADO CONSTITUTION AND WITHOUT 100082080.DOC v:11 REGARD TO THE LIMITATION ON PROPERTY TAXATION IN 29-1-301 C.R.S., SECTION 14-7 OF THE WELD COUNTY HOME RULE CHARTER, OR ANY OTHER STATUTORY OR CONSTITUTIONAL PROVISION THAT PURPORTS TO LIMIT THE WELD COUNTY PIONEER COMMUNITY LAW ENFORCEMENT AUTHORITY'S REVENUES OR EXPENDITURES? YE (00082080.DOC v:1} 2 Hello