Section 1: PID Information

Purpose and Definition

A Public Improvement District (“PID”) is an entity authorized by state statute that acts as an arm of County government with a defined purpose or purposes. The PID can be for any purpose as long as the purpose is public.

The County makes extensive use of PIDs as a mechanism to build partnerships with and empower citizens in the common goal of completing public improvements in specific areas.

Note: This document refers to Public Improvement Districts, or PIDs. There are some districts in Larimer County that are called General Improvement Districts, or GIDs. The state statutes that govern these districts are the same, and the information in this manual applies equally to GIDs as well as PIDs.

PID Bylaws

Each PID has a set of bylaws governing how the Board is to operate. The County has provided a set of bylaws to each Advisory Board in a separately bound reference book.

Your PID

The County provides information regarding each PID to each Advisory Board. This includes a map of your district included in Appendix A, and the original petition and bylaws for your district in a separately bound reference manual.

How a PID Works

PIDs are public entities that are subject to rules and laws just like any other public entity including the County itself. The rules for formation and operation of a PID are contained in Colorado Statutes. A copy of the statute is included in a separately bound reference manual provided to each Board.

PIDs have authority to collect ad valorum or property taxes which can be used for any public purpose. Property taxes are proportionate to the value of the property that is being taxed. The County Assessor determines the assessed value of a property. The amount of the tax is determined by multiplying the assessed value of a property times a mill levy. One mill represents one-tenth of one cent per dollar of assessed valuation.

As an example, if a house with an assessed value of $100,000 is assessed one mill, the tax paid by the owners would be $100 per year. The maximum mill levy is established by vote at the time of a District’s creation. After the vote, a smaller levy can be assessed, but a larger levy cannot.