Colorado metro districts have a predictable set of legal deadlines each year. Missing one can lead to penalties, delayed tax revenue or questions from the state, so a good manager tracks them for the board. Here are the main ones, based on the Colorado Division of Local Government's compliance calendar.
Month by month
| When | What is due |
|---|---|
| January 1 | Metro district website updated with directors, budget, audit and meeting information |
| January 15 | Annual notice to electors (board members, election date and tax information) |
| January 31 | Certified copy of the adopted budget filed with the Division of Local Government |
| March 1 | Report on non-rated public securities, if the district has $1 million or more outstanding |
| March 31 | Deadline to apply for an exemption from audit (small districts only) |
| May (odd years) | Regular election of directors, on the first Tuesday after the first Monday |
| June 30 | Annual audit presented to the board |
| Within 30 days of an election | Election results filed; oaths and bonds of new directors filed |
| July 31 | Audit filed with the Office of the State Auditor (September 30 with an extension) |
| August 25 | County assessor certifies preliminary assessed values |
| October 1 | Annual report due, for districts created after July 1, 2000 |
| October 15 | Proposed budget presented to the board; notice of budget published |
| November | Election for ballot issues, such as tax or debt questions, when needed |
| December 10 | Assessor's final certification of assessed values |
| December 15 | Budget adopted and mill levy certified to the county |
Ongoing requirements
- Meeting notices: posted at least 24 hours before every board meeting, with the agenda
- Open records: respond to open records (CORA) requests within the legal timelines
- Disclosure document: the district's public disclosure document and boundary map stay on file with the county
Exact dates can shift when a deadline falls on a weekend or when the legislature changes the law. Your district manager and attorney confirm each year's schedule.
How we help
We keep every district we manage on a written compliance calendar, prepare the filings and remind the board well ahead of each deadline. Request a proposal to learn more.
This guide is general information, not legal or financial advice. For questions about a specific district, contact that district’s manager or attorney. Board members can find training and resources through the Special District Association of Colorado.