Department of Finance
Reference: South Brighton GID Ballot Language
To: Gregory Mills, President, and Members of the South Brighton General Improvement District Board
Through: Michael P. Martinez, City Manager
Prepared By: Catrina Asher, Finance Director
Date Prepared: August 18, 2026
PURPOSE
To request approval of ballot language for the South Brighton GID election scheduled take place in November 2026.
BACKGROUND
Previous Discussions
During 2024 and 2025, staff worked with a consultant (Economic Planning & Systems, or EPS) to review options for the South Brighton GID (the GID). Since its inception in 2004, no taxes have been levied on the GID and no funding has been generated. Additionally, development has not occurred. EPS focused on the potential for property tax revenue to be generated and used for regional infrastructure projects that would support development in the area.
On August 26, 2025, staff presented an option to City Council to levy 15 mills starting in 2026. Based on consultation with the City’s legal counsel, the GID does have the authority to levy this tax. However, feedback 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 November 18, 2025, staff presented, and Council approved, a resolution supporting the future inclusion of additional properties in the GID area as they develop. This will allow the GID to expand and future properties to contribute to the regional improvements that support those developments.
On July 14, 2026, staff presented City Council with a proposal for an election in November 2026 to reaffirm the taxing authority of the district and refine the revenue limits of said authority.
On July 21, 2026, the GID Board approved a resolution authorizing the election to proceed in November 2026. The election would include only properties within the GID area. This currently includes 11 parcels with a total of 3 owners.
For additional context, the discussion from the July 14, 2026 staff report is included below.
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 the district. The taxing authority is generally limited based on a number of mills or a total amount of revenue generated. The GID operates as a subdivision of the local government and generally is the same governing body. The local government then manages the operations and finances of the GID, including oversight of projects funded by the GID.
History of the South Brighton GID
The South Brighton GID was formed in 2004 by a vote of the property owners at that time for the purpose of generating property tax revenue to fund regional infrastructure improvements that would support development. The GID has no timeline or automatic expiration, so it remains in place today. The GID covers roughly 100 acres of undeveloped land near 120th & Potomac (refer to the included presentation for a map of the GID area). It is the intention of the City to include adjacent parcels as they develop through the City’s development process. City Council sits as the GID Board and adopts a budget and mill levy annually for the GID.
When the GID was approved in 2004, the original ballot language included a revenue cap of $400,000 annually. There is no cap on the number of mills that can be levied to generate the revenue. No taxes have been levied on the GID properties since the GID was approved in 2004, and little to no development has occurred.
The GID currently consists of eleven parcels and three landowners.
Current needs and analysis
The South Brighton GID area has been an area of desired development for many years. Despite funding mechanisms like the GID and the South Brighton URA, development has been stagnant. Staff believe this is due in part to infrastructure needs in the area that would have to happen prior to meaningful development taking place.
In 2025, staff prepared a list of infrastructure improvements necessary to support development in that area. Those improvements include storm drainage, bridge, and other transportation improvements that benefit the area broadly and would not be realistic for any single developer to fund. Funding for these projects could include the GID, developer contributions, grants and other City resources, all of which staff intend to pursue. Funding from the GID is one important component of the overall funding for this area.
In early 2025, staff contracted with Enterprise Planning & Systems (EPS) to conduct a study on potential revenue generation in the GID to help fund a portion of these projects. This analysis included a review of property tax burdens in the district compared to other areas of the City as well as analysis of property tax revenue generation over time. The analysis considered a levy of 15 mills and determined this would keep property taxes in the area relatively similar to other taxing areas of the City, such as Prairie Center. A tax levy of this amount would generate an estimated $30 million over 30 years with the amounts starting quite low and escalating as development occurs.
Ballot Language Proposal
For the November 2026 election, staff proposes ballot language that establishes a limit of 15 mills with no overall limit on the revenue the GID may collect in a given year. This protects the property owners from high tax levels while allowing the GID to grow as development occurs and properties are added to the GID area.
FINANCIAL IMPACT
If the ballot language is approved by the GID Board and the voters in the November 2026 election, staff will request that the GID Board approve a levy of 15 mills for the GID area. This will provide an estimated $50,000 in revenue in 2027. As the district develops and additional properties are added, this revenue will grow and be used to fund regional infrastructure improvements.
RECOMMENDATIONS
The recommendation from staff is approval of the resolution establishing the ballot language for the November 2026 election.
Staff will return to the Board on December 1st with a request to approve the 2027 budget and mill levy certification, both of which will be based on the results of the election.
The proposed dates are as follows:
- July 21st - Authorization for the election to proceed (COMPLETE)
- August 18th - Approval of ballot language
- November 3rd - Election day
- December 1st - Approval of the 2027 GID budget and mill levy
Attachments:
Ø Presentation
Ø Resolution