In 1992, when TABOR was enacted, the mill levy was set at 25.548. Over time, voters approved additional increases and the county’s authorized rate grew to 26.978.
The Library mill and Developmentally Developed mill are both debruced and are deducted from the maximum authorized rate. Only the mills for the following County funds fall under the TABOR cap and are addressed in Ballot Issue 1A:
- General Fund
- Road & Bridge Fund
- Social Services Fund
- Capital Expenditures Fund
- Contingency Fund
The maximum, voter-approved mill levy controlled by the county for these funds is 21.478. However, since 2015, the county has had to lower the mill levy below the maximum allowable amount in order to meet TABOR revenue restrictions.
In 2019, this reduction totaled 3.239 mills, setting the county mill levy at 18.239 mills. These reductions have made it hard to balance the county’s budget and support the growing demand for county services.