Department of Finance
Reference: South Brighton GID Ballot Measure Proposal
To: Mayor Gregory Mills and Members of City Council
Through: Michael P. Martinez, City Manager
Prepared By: Catrina Asher, Finance Director
Date Prepared: July 14, 2026
PURPOSE
To propose an election in November to reaffirm the City’s mill levy authority and redefine revenue limits with regard to the South Brighton General Improvement District (GID) with the intention of levying property taxes in 2027.
BACKGROUND
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 City 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 general as 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.
In August 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 City 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 City should reaffirm that authority through a new ballot measure, which is what is being proposed for November 2026.
RECOMMENDATIONS
The recommendation from staff is approval of a ballot measure for November 2026 that both reaffirms the City’s taxing authority within the GID area and also updates the revenue limits for the GID. The proposed language would change the limit from being based on total revenue to being based on total mills. This approach protects property owners from excessive property tax levels while allowing revenue for the GID to grow as the GID area develops. The proposed limit is 15 mills. The mill levy and GID Budget will continue to require approval annually by the GID Board.
Should Council be supportive of this ballot measure and language, staff would return to Council, sitting as the GID Board, later in July with authorization for the election to proceed and again in August to approve the ballot language. The measure would then go to the voters in the GID area in November. If approved by voters, the GID Board would then approve the mill levy and budget for the GID at the December 1st City Council Meeting (sitting as the GID Board).
The proposed dates are as follows:
- July 21st - Authorization for the election to proceed
- August 18th - Approval of ballot language
- November 3rd - Election day
- December 1st - Approval of the 2027 GID budget and mill levy
Attachments:
Ø Presentation