2025 Special Districts

Numerous “special” districts lie within the boundaries of Mesa County. These districts have been formed over time, often by approval of the voters living within the districts' boundaries, in order to raise funds to support a variety of public services, from libraries and schools to fire stations and pest control. While most of these districts are legally and financially distinct from the County and do not receive County support, there are seven public improvement districts (PID) and one local improvement district (LID) that are considered “component units” of the County.

A component unit is a legally separate organization that a primary government – in this case, Mesa County – must include as part of its financial reporting in conformity with generally accepted accounting principles. Each of the improvement districts described below is a separate legal entity from the County and, as such, prepares a separate budget for approval. These districts’ revenues and expenditures are not included in Mesa County’s budget. Voters have exempted most of the districts from the constitutional tax and spending limits established under the Taxpayer Bill of Rights (TABOR). The Mesa County Board of County Commissioners serves as the ex-officio board of each district, with the authority to approve and appropriate its budget and levy taxes.

The Upper Grand Valley Pest District was formed in 1965 in order to protect commercial fruit growers on the eastern end of the Grand Valley from insect, disease, and weed infestations. Staff from Mesa County’s Noxious Weed and Pest Management Department are responsible for weed and pest control activities in the district, including responding to complaints, inspecting nursery stock, identifying and managing infestations, and educating the public. An advisory board made up of area fruit growers directs the operations of the district.

The district receives most of its revenue from property taxes. The base mill levy for the district is 0.111 mills, but the actual mill levy may fluctuate from year to year based on the revenue and property tax limits established by TABOR.

The Mesa Community Center PID was formed to fund the operations and maintenance of the community center in Mesa, CO. An advisory board elected by district residents works with Mesa Community Club, Incorporated to manage the operations and budget of the community center. Mesa County staff assist the advisory board with capital improvements, securing grants, paying bills, collecting taxes, preparing financial statements and annual budgets, and conducting mill levy assessments.

Property taxes are the only budgeted source of revenue for the Mesa Community Center public improvement districts (PID). In 2025, the district will levy 1.000 mills. The district is exempt from TABOR spending and property tax revenue limits. 

The Mesa County Gateway PID, which includes both a public improvement district and a local improvement district (LID), was established by voter approval in 2010 to provide services to residents of Gateway, CO. The district is authorized to provide services including fire protection, police, emergency medical services, road improvements, water and sewer services, and parks and recreation facilities. Revenues generated by the districts are sometimes transferred to the Southwest Mesa County Rural Services PID to support sewer improvements in Gateway.

The Gateway PID receives most of its revenue from property taxes, levied at a rate of 14.000 mills. The Gateway LID receives most of its revenue from a 0.5% sales tax. Both districts are exempt from TABOR spending and revenue limits.

The Mesa County Whitewater Urban Services PID was established by resolution of the Board of County Commissioners in 2008 to provide services in Whitewater. Services may include fire protection, police, emergency medical services, road improvements, water and sewer services, and parks and recreation facilities. Voters approved a sales tax for the district in 2008 in order to fund services.

Most of the district’s revenue is from sales taxes, with a small portion of revenue from property taxes. In 2025, the district will levy 4.000 mills. The district is exempt from TABOR spending and revenue limits.

The Southwest Mesa County Rural Services PID was established by voter approval in 2004 in order to fund the operation and maintenance of the Gateway sewer system. The district pays the County to administer its sewer system. Upon the district reaching a population of 500 residents, it may begin to provide additional services including law enforcement, fire protection, untreated water services, and parks and recreation improvements.

The district receives revenue from property taxes, charges for sewer services, and transfers from the Gateway PID. In 2025, the district will levy 4.000 mills. The 2025 budget also includes a transfer from Mesa County to support major capital improvements. The district is exempt from TABOR spending and property tax revenue limits. 

The Mesa County Lower Valley PID was established by resolution of the Board of County Commissioners in 2004 in order to fund sanitary sewer services for residents of Mack. The district pays the County to administer the sewer system. Charges for sewer service are the district’s only regular source of revenue. 

The Mesa County Whitewater PID was established by voter approval in 2006 in order to fund the operation and maintenance of the Whitewater sewer system. The district pays the County to administer its sewer system.

The district receives revenue from charges for sewer services and is supplemented by transfers from Mesa County’s General Fund. The district is exempt from TABOR spending and revenue limits.