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...
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