Department of Finance
Reference: South Brighton General Improvement District Election Authorization
To: Gregory Mills, Chairman and Members of the South Brighton General Improvement District Board
Through: Michael P. Martinez, City Manager
Prepared By: Catrina Asher, Finance Director
Date Prepared: July 21, 2026
PURPOSE
To authorize a special election in November for the South Brighton General Improvement District ("GID") to reaffirm the GID's mill levy authority and redefine revenue limits with regard to the South Brighton General Improvement District with the intention of levying property taxes in 2027.
BACKGROUND
Previous Discussions
In August 2025, staff presented an option to City Council to levy 15 mills starting in 2026 from taxing authority approved in 2006. Based on consultation with the City's special counsel, the GID does have the authority to levy this tax. However, feedback from City Council at the time indicated that due to the number of years since the original ballot measure was passed, the GID should reaffirm that authority through a new ballot measure, which is what is being proposed for November 2026.
On July 14, 2026, staff presented City Council at a study session a proposal for an election in November 2026 to reaffirm the taxing authority of the district and refine the revenue limits of said authority. The discussion from that staff report is included below and there have been no changes to staff's proposal or recommendations.
Language from the July 14th 2026 Staff Report
What is a General Improvement District?
A General Improvement District (GID) is a limited purpose special district. They are formed to provide specific services to a defined area and are funded through property taxes levied on the included properties.
Formation of a GID requires voter approval by the property owners within the proposed district. That approval authorizes the GID to levy property taxes for specific purposes, such as capital improvements benefiting t...
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