The Assessor’s Office’s role related to Special Districts
Why?
Why does Special District tracking matter to our communities?
How?
How do we use GIS to track a Special District life-cycle? » Accurate distribution of revenue to districts » Maintenance and improvement of special district GIS data » Sharing Special District data with our users » Challenges/real-life examples » Future goals/enhancements
What is a Special District in Colorado? Colorado Revised Statutes provide for the creation of a local governmental entity called a special district
What is a Special District in Colorado? Colorado Revised Statutes provide for the creation of a local governmental entity called a special district Primary revenue for many Special Districts is directly tied to ad valorem taxationàmeaning based on the value of real and/or personal property
What is a Special District in Colorado? Colorado Revised Statutes provide for the creation of a local governmental entity called a special district Primary revenue for many Special Districts is directly tied to ad valorem taxationàmeaning based on the value of real and/or personal property Examples of Special Districts in Colorado include: Water and Sanitation Districts School Districts Fire Districts Park and Recreation Districts Library Districts Metropolitan Districts, Legal Towns and Cities
Real life example On a residential property worth $200,000 in Longmont: Based on these Special Districts and mill levies: Special District
Assessed Value x Mill Levy
= Taxes
Boulder County School Dist RE-1J City of Longmont Northern Colorado Water St Vrain Lefthand Water Regional Transportation Dist
$15,920 $15,920 $15,920 $15,920 $15,920 $15,920
x 24.645 x 47.614 x 13.420 x 1.0 x 0.184 x0
$392.35 $758.02 $213.65 $15.92 $2.93 $0
Total Mill Levy
Total Taxes
86.863
$1,382.88
Examples of Diverse Colorado Special Districts Improving the Quality of our Lives
Mass Transit Improvement District
Scientific & Cultural Facilities District
Metropolitan Football Stadium District
Moffat Tunnel Improvement District
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Disclaimer:
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There are districts that are not tied to ad valorem property taxation: – They may be fee-based / flat-fee special assessments – The fee is based on factors other than property value – Colorado Assessor’s Offices do not normally track this type of fee-based district – Examples: Public Health Mosquito Fee, Sewer and Weed Fees
Goal: Every real and personal property account should be listed in the correct combination of special districts. J Sounds easy enough? J
Source for our Research: Recorded Documents
“The Wall of Tax District Folders”
Tradeoffs: Which Project Plan?
Detailed Research
Derived Data “Express Version”
Tradeoffs: Which Project Plan?
Detailed Research
Derived Data “Express Version”
ü Staff research all relevant source documents related to each district ü Staff create polygons and attributes corresponding to each recorded document ü Benefits: Output is based on source documents ü Drawbacks: Time-consuming
Tradeoffs: Which Project Plan?
Detailed Research
Derived Data “Express Version”
ü Staff research all relevant source documents related to each district ü Staff create polygons and attributes corresponding to each recorded document ü Benefits: Output is based on source documents ü Drawbacks: Time-consuming
ü Staff query CAMA database to determine which parcels are currently taxed in each district ü Staff create polygons and attributes corresponding to what is currently in CAMA ü Benefits: Faster ü Drawbacks: May perpetuate existing errors
Tradeoffs: Which Project Plan?
Detailed Research
Derived Data “Express Version”
This is our Goal!
This is where we are at!
Important: Clear documentation of the business process Training of staff Edit Checks—comparing GIS layers to CAMA database Improving Quality of GIS layers and data over time
Geodatabase Example: Capturing Special District Polygons 1. Start with Tax Area Geodatabase Template
2. Create Geodatabase for each District
3. Create and Attribute Polygons in relevant Feature Class
Important: One document always corresponds to one row/one polygon
Geodatabase Example: Capturing Special District Polygons
Geodatabase Example: Capturing Special District Polygons
Consolidating Like-Themed Tax Areas 1. Copy the Summary feature class for each district’s geodatabase
2. Use the Append Tool to consolidate similarly themed districts’ Summary feature classes into a logical grouping
3. One row in each consolidated feature class = one district
Note: Source is either detailed research OR express version
Lessons Learned? Creating Metadata
Making the Data Available to Others
Lessons Learned? Creating Metadata ü Include Tags so the GIS data is searchable by metadata
Making the Data Available to Others
Lessons Learned? Creating Metadata ü Include Tags so the GIS data is searchable by metadata ü Summarize business process used to capture data
Making the Data Available to Others
Lessons Learned? Creating Metadata ü Include Tags so the GIS data is searchable by metadata ü Summarize business process used to capture data ü Describe acronyms used in data fields
Making the Data Available to Others
Lessons Learned? Creating Metadata ü Include Tags so the GIS data is searchable by metadata ü Summarize business process used to capture data ü Describe acronyms used in data fields ü Include source date and contact information
Making the Data Available to Others
Lessons Learned? Creating Metadata ü Include Tags so the GIS data is searchable by metadata ü Summarize business process used to capture data ü Describe acronyms used in data fields ü Include source date and contact information ü Include use limitations*
Making the Data Available to Others
Lessons Learned? Creating Metadata ü Include Tags so the GIS data is searchable by metadata ü Summarize business process used to capture data ü Describe acronyms used in data fields ü Include source date and contact information ü Include use limitations* ü Include intended maintenance schedule
Making the Data Available to Others
Lessons Learned? Creating Metadata ü Include Tags so the GIS data is searchable by metadata ü Summarize business process used to capture data ü Describe acronyms used in data fields ü Include source date and contact information ü Include use limitations* ü Include intended maintenance schedule
Making the Data Available to Others ü Our published Special District layers now live on shared county SDE server
Lessons Learned? Creating Metadata ü Include Tags so the GIS data is searchable by metadata ü Summarize business process used to capture data ü Describe acronyms used in data fields ü Include source date and contact information ü Include use limitations* ü Include intended maintenance schedule
Making the Data Available to Others ü Our published Special District layers now live on shared county SDE server ü Work with Special Districts themselves to share data and improve over time