DATASPLINTER Metro Districts / Lorson Ranch 1-7

DataSplinter / Metro Districts / Lorson Ranch

Lorson Ranch Metropolitan Districts 1-7

Choose the district shown on your property-tax notice, or compare the seven districts using their source-linked financial records.

Choose your district

Revenue and spending are 2024 actuals. The tax rate and planned spending are from 2026.

Selected district

MD 1

2024 record includes operations and maintenance spending

2026 district tax rate
8.750 mills
Long-term amount reported
$13,226,109
Money in during 2024
$1,722,961
Spent during 2024
$1,185,564
Planned spending for 2026
$33,522,000

This is the amount the record reports as due after one year, not a statement of total debt.

Not sure which district is yours?Look for “Lorson Ranch Metropolitan District No. X” on your property-tax notice.How to use the record

Seven districts · 2024 records

Across all seven districts

The first figure is an amount reported as due beyond one year. The second is revenue received during 2024. They describe different accounting categories.

Link

Across seven 2024 records

$117.7M

Reported as due after one year

Checked against 2024 financial records · MD 1-7

How calculated
Source documents and entities
2024 audited financial statements for MD 1, 2, 3, 4, and 6; 2024 audit-exemption records for MD 5 and 7.
Fiscal period
Year ended December 31, 2024.
Source URLs
Exact pages
MD 1 PDF p. 21; MD 2 p. 20; MD 3 p. 19; MD 4 p. 19; MD 5 p. 3; MD 6 pp. 7 and 17; MD 7 p. 3.
Included / excluded
Includes the amount each record reports as due after one year. MD 2’s $215,210 due within one year is excluded. Including it would produce $117,870,564 in total long-term obligations.
Formula
$13,226,109 + $15,797,550 + $26,273,736 + $62,357,959 + $0 + $0 + $0 = $117,655,354, displayed as $117.7M.
Retrieval date
August 15, 2026.
Calculation version
provenance-2026.08.15.5
Link

2024 actual

$12.1M

Revenue reported during 2024

Exact reported total · $12,122,039

How calculated
Source documents and entities
2024 financial records for Lorson Ranch MD 1-7.
Fiscal period
Year ended December 31, 2024.
Source URLs
Exact pages
Audited statements: PDF p. 10 for MD 1, 2, 3, 4, and 6. Audit exemptions: PDF p. 2 for MD 5 and 7.
Included / excluded
Includes every revenue line in the seven linked 2024 records. No district record is excluded.
Formula
$1,722,961 + $2,318,294 + $3,480,948 + $3,152,106 + $847 + $1,439,193 + $7,690 = $12,122,039.
Retrieval date
August 15, 2026.
Calculation version
provenance-2026.08.15.5

These figures cover different periods and accounting categories. They provide context, but they are not a direct measure of financial performance or homeowner tax bills.

Link

District family

7

Separate metropolitan districts

Source: district transparency materials · Status: Verified

How calculated
Source document and entity
2026 transparency notices for Lorson Ranch Metropolitan District Nos. 1-7.
Reporting period
Each notice is dated January 8, 2026.
Exact pages
MD 1-4 and 6 notice dates: PDF p. 6; MD 5 and 7: PDF p. 2.
Included / excluded
Includes District Nos. 1-7 only. No broader-neighborhood districts are included.
Formula
Direct count of the seven district notices represented in this project.
Retrieval date
August 15, 2026.
Calculation version
provenance-2026.08.15.5
Link

Official 2026 rate

76.3 mills

Highest official district tax rate

MD 3 · Exact rate: 76.327 mills · Checked against the levy certification

How calculated
Source documents and entities
2026 final budgets and attached tax-levy certifications for MD 1-7.
Fiscal period
2026 budget year; certifications dated December 15, 2025.
Source URLs
Exact pages
MD 1 p. 7; MD 2 p. 6; MD 3 p. 7; MD 4 p. 8; MD 5 p. 4; MD 6 p. 7; MD 7 p. 5.
Included / excluded
Uses certified total levies: 8.750, 76.297, 76.327, 75.885, 2.749, 69.668, and 10.740 mills. MD 5’s narrative separately states 8.750 mills; the certification controls this comparison and the inconsistency is disclosed.
Formula
Maximum of the seven certified rates is MD 3 at 76.327 mills, displayed as 76.3.
Retrieval date
August 15, 2026.
Calculation version
provenance-2026.08.15.5

2024 revenue

Revenue by category

The seven districts reported $12.12 million in revenue during 2024.

2024 reported revenue

82.2%

came from property and specific ownership taxes

$9,966,722 of $12,122,039. The records use “specific ownership tax” for vehicle-ownership tax revenue. The rest came from other districts, interest, and other reported sources.

View revenue calculation and source details
Source / period
2024 financial records for MD 1-7; year ended December 31, 2024.
Source URLs
Pages / retrieval date
Audited statements PDF p. 10; MD 5 and 7 exemption records p. 2. Retrieved August 15, 2026.
Included / excluded
Includes every property-tax and specific-ownership-tax line in the seven records.
Formula
$9,966,722 ÷ $12,122,039 = 82.220%, displayed as 82.2%.
Calculation version
provenance-2026.08.15.5
2024 reported revenue; denominator $12,122,039
CategoryAmountShare

2024 spending

Spending by category

The seven districts reported $8.37 million in spending during 2024. Bond interest was the largest category.

Link

For every $1 of 2024 reported spending

Reported spending per dollar

61.9¢bond interest
2.0¢bond principal
36.1¢everything else

Looking only at the $5,351,052 reported as bond interest or principal: 96.9¢ of each dollar went to interest and 3.1¢ went to principal.

The principal amount is the bond-principal spending reported in the seven 2024 records; it is not the change in every outstanding balance.

How calculated
Source documents and entities
2024 financial records for Lorson Ranch MD 1-7.
Fiscal period
Year ended December 31, 2024.
Source URLs
Exact pages
Audited governmental-fund statements: PDF p. 10 for MD 1, 2, 3, 4, and 6. Audit exemptions: PDF p. 2 for MD 5 and 7.
Included items
Bond-interest expenditures: MD 2 $628,844; MD 3 $1,432,500; MD 4 senior $1,812,708; MD 4 subordinate $1,312,000. Reported bond principal: MD 2 $165,000. The spending-dollar denominator includes all expenditures reported across the seven records.
Excluded items
Noncash accrued-interest changes are excluded from the interest numerator.
Spending-dollar formulas
Interest: $5,186,052 ÷ $8,374,188 = 61.929%, displayed as 61.9¢ per dollar. Principal: $165,000 ÷ $8,374,188 = 1.970%, displayed as 2.0¢ per dollar.
Bond-payment-only formula
Interest and principal total $5,351,052. Interest is 96.916% and principal is 3.084% of that amount, displayed as 96.9¢ and 3.1¢ per dollar.
Retrieval date
August 15, 2026.
Calculation version
provenance-2026.08.15.5

All reported spending

The chart and table show every spending category. You can also open all 35 reported line items.

Water and landscape: $790,971

MD 1 reported $515,233 for landscape maintenance, $44,665 for landscape improvements, and $231,073 for landscape water. Streetlights and entrance electricity are separate at $161,933.

How calculated
Source / period
MD 1 2024 audited financial statements; year ended December 31, 2024.
Source URL
MD 1 2024 Audit
Page / reported lines
PDF p. 10: Landscape Maintenance, Landscape Improvements, and Landscape Water.
Included / excluded
The water and landscape total includes those three lines. Streetlights And Entrance Electric is a separate $161,933 line and is not included.
Formula
$515,233 + $44,665 + $231,073 = $790,971.
Retrieval date
August 15, 2026.
Calculation version
provenance-2026.08.15.5
2024 reported expenditures; denominator $8,374,188
CategoryAmountShare
See all 35 reported expense lines

These records show accounting lines, not every check or invoice. MD 5 and MD 7 filed audit-exemption forms, so their reporting basis differs from the audited district statements.

Every nonzero expense line reported in the reviewed 2024 financial records
District and reported lineAmountSource
MD 1Accounting$51,478MD1 2024 AuditPDF p. 10
MD 1Auditing$26,200MD1 2024 AuditPDF p. 10
MD 1County Treasurer's Fee$4MD1 2024 AuditPDF p. 10
MD 1District Management$37,301MD1 2024 AuditPDF p. 10
MD 1Dues And Membership$5,439MD1 2024 AuditPDF p. 10
MD 1Insurance$21,297MD1 2024 AuditPDF p. 10
MD 1Legal$12,999MD1 2024 AuditPDF p. 10
MD 1Holiday Lighting$25,000MD1 2024 AuditPDF p. 10
MD 1Landscape Maintenance$515,233MD1 2024 AuditPDF p. 10
MD 1Landscape Improvements$44,665MD1 2024 AuditPDF p. 10
MD 1Landscape Water$231,073MD1 2024 AuditPDF p. 10
MD 1Repair And Maintenance$39,292MD1 2024 AuditPDF p. 10
MD 1Streetlights And Entrance Electric$161,933MD1 2024 AuditPDF p. 10
MD 1Mosquito Mitigation$13,650MD1 2024 AuditPDF p. 10
MD 2County Treasurer's Fee$28,858MD2 2024 AuditPDF p. 10
MD 2Intergovernmental Expenditures - LRMD No. 1$345,681MD2 2024 AuditPDF p. 10
MD 2Bond Interest$628,844MD2 2024 AuditPDF p. 10
MD 2Bond Principal$165,000MD2 2024 AuditPDF p. 10
MD 2Paying Agent Fees$875MD2 2024 AuditPDF p. 10
MD 3County Treasurer's Fee$46,452MD3 2024 AuditPDF p. 10
MD 3Intergovernmental Expenditures - LRMD No. 1$556,536MD3 2024 AuditPDF p. 10
MD 3Bond Interest$1,432,500MD3 2024 AuditPDF p. 10
MD 3Paying Agent Fees$2,000MD3 2024 AuditPDF p. 10
MD 3Intergovernmental Expenditures - LRMD No. 4$50,298MD3 2024 AuditPDF p. 10
MD 4County Treasurer's Fee$41,600MD4 2024 AuditPDF p. 10
MD 4Intergovernmental Expenditures - LRMD No. 1$498,417MD4 2024 AuditPDF p. 10
MD 4Bond Interest$1,812,708MD4 2024 AuditPDF p. 10
MD 4Bond Interest - Subordinate$1,312,000MD4 2024 AuditPDF p. 10
MD 4Paying Agent Fees$2,000MD4 2024 AuditPDF p. 10
MD 5Administrative$12MD5 2024 Audit ExemptionPDF p. 2
MD 5Other (specify): Transfers to Other Districts$835MD5 2024 Audit ExemptionPDF p. 2
MD 6County Treasurer's Fee$19,743MD6 2024 AuditPDF p. 10
MD 6Intergovernmental Expenditures - LRMD No. 1$236,575MD6 2024 AuditPDF p. 10
MD 7Administrative$106MD7 2024 Audit ExemptionPDF p. 2
MD 7Other (specify): Transfers to Other Districts$7,584MD7 2024 Audit ExemptionPDF p. 2

The 35 lines total $8,374,188. Interdistrict lines are money moved within the seven-district family, not payments to outside vendors.

2024 long-term amounts

Reported long-term obligations

The $117.7 million combines bonds, developer advances, accrued interest, and adjusted balances reported across the districts.

Different measures: the rows below should not be added together.

Long-term amounts by district

Amounts reported as due after one year
DistrictDue after one yearPeriodSource record
Link

A closer look at MD 4

Year-end principal reported for Series 2022B

$16.4M

MD 4 subordinate bond principal

8%interest rate each year
2057year it is due to mature
$1.312Minterest spent on this bond in 2024

“Subordinate” means this bond is paid after higher-priority obligations under its terms. The reported principal remained $16.4 million at year end.

Checked against MD 4’s 2024 audited financial statements

How calculated
Source document and entity
Lorson Ranch Metropolitan District No. 4, 2024 audited financial statements.
Fiscal period
Year ended December 31, 2024.
Exact pages
Principal: PDF pp. 9 and 19. 2024 subordinate interest expenditure: p. 10. Rate, annual cadence, maturity, and compounding terms: p. 20.
Included / excluded
Directly displays the Series 2022B year-end principal. Accrued interest and other MD 4 obligations are excluded.
Formula
No aggregation; $16,400,000 is displayed as $16.4M.
Retrieval date
August 15, 2026.
Calculation version
provenance-2026.08.15.5
Link

If no payments are made after 2024

How $16.4 million would compound through 2057

$207.9M

The calculation adds 8% once a year for 33 years. Actual future balances depend on payments and available revenue.

Important: This is an illustration, not a prediction of payments, taxes, or homeowner bills.

How calculated
Source input
MD 4 Series 2022B principal, 8% annual rate, annual December 15 compounding, and December 15, 2057 maturity.
Exact pages
PDF pp. 19-20.
Included / excluded
Includes the December 31, 2024 principal and 33 annual compounding dates from December 15, 2025 through December 15, 2057. Excludes every payment after 2024.
Formula
$16,400,000 × 1.0833 = $207,887,214, displayed as $207.9M.
What it does not show
It does not predict future pledged revenue, future payments, taxes, or homeowner bills.
Retrieval date
August 15, 2026.
Calculation version
provenance-2026.08.15.5

Eight debt instruments and obligations included in this review

Status: Provisional. These rows use different measures and should not be added together. Open “How reconciled” to see how the displayed amounts connect to the $117,655,354 total reported as due after one year.

How reconciled
Source / entities / period
2024 financial records for MD 1-7; year ended December 31, 2024.
Source URLs
Pages / retrieval date
MD 1 p. 21; MD 2 p. 20; MD 3 p. 19; MD 4 p. 19; retrieved August 15, 2026.
Included / excluded
The table mixes principal-only and combined balances. The bridge is MD 1 accrued bond interest $3,349,818; MD 1 accrued developer interest $14,944; MD 2 net noncurrent premium/current-principal adjustment $447,550; and MD 3 accrued developer interest $2,397,742.
Formula
$111,445,300 + $6,210,054 = $117,655,354.
Calculation version
provenance-2026.08.15.5
Compare all eight instruments and obligations
Provisional instrument values; amount bases differ by row and are not additive
DistrictRecord labelReported amountAmount basisRateMaturityTypeSource

MD 4 debt-authorization record

The MD 4 audit describes authorization dates, amounts, and bond terms.

Source: MD 4 2024 audited financial statements · PDF pp. 19-21 and 23 · Retrieved August 15, 2026

2026 certified levies

District tax rates

A mill levy is a tax rate applied to assessed property value. One mill equals $1 per $1,000 of assessed value.

MD 5 source conflict: its levy certification says 2.749 mills, while text in its budget says 8.750 mills. The comparison below uses the certified rate. Confirm the applicable rate on the property-tax notice or with the district.

Certified rates for all seven districts

2026 listed rates in mills
DistrictMillsPeriodSource

2026 budgets

These are plans, not final spending. The same $30 million appears once as money leaving MD 4 and MD 6 and once as money entering MD 1. It is still one $30 million transfer.

See the five combined 2026 budget figures
Cross-district budget calculations
FigureAmountTypeProvenance
Gross budgeted inflows$75.5M2026 budget
How calculated

Status: Verified. Sum of every fund-level Total Revenues line in the seven final budgets: $75,453,034. Source pages: MD 1 pp. 1-3; MD 2 pp. 1-2; MD 3 pp. 1-3; MD 4 pp. 1-3; MD 5 p. 1; MD 6 pp. 1-3; MD 7 p. 1. Retrieved August 15, 2026. Version: provenance-2026.08.15.5.

Gross budgeted outflows$77.6M2026 budget
How calculated

Status: Verified. Sum of every fund-level Total Expenditures line in the seven final budgets: $77,637,677. Source pages: MD 1 pp. 1-3; MD 2 pp. 1-2; MD 3 pp. 1-3; MD 4 pp. 1-3; MD 5 p. 1; MD 6 pp. 1-3; MD 7 p. 1. Retrieved August 15, 2026. Version: provenance-2026.08.15.5.

Budgeted 2026 property-tax revenue$8.7M2026 budget
How calculated

Status: Verified. Combined property-tax schedule: $1,464,665 general operating + $7,254,754 capital/debt = $8,719,419. The schedule appears on MD 2 p. 3, MD 3 p. 4, MD 4 p. 4, and MD 7 p. 2. Retrieved August 15, 2026. Version: provenance-2026.08.15.5.

Assessed valuation subject to levy$117.2M2026 budget
How calculated

Status: Verified. The combined property-tax schedule lists district assessed values totaling $117,202,830. It appears on MD 2 p. 3, MD 3 p. 4, MD 4 p. 4, and MD 7 p. 2. Retrieved August 15, 2026. Version: provenance-2026.08.15.5.

Budgeted capital transfer$30.0M2026 budget
How calculated

Status: Verified. MD 4 and MD 6 each budget a $15M capital transfer to MD 1; MD 1 records $30M coming in. Because the same transfer is counted as money going out and money coming in, it contributes $60M to the gross totals. The transfer itself remains $30M. Source: MD 1 p. 2, MD 4 p. 2, and MD 6 p. 2. Retrieved August 15, 2026. Version: provenance-2026.08.15.5.

Compare past results with 2026 plans

Compare money in, spending, and plans for all seven districts
2024 actual revenue and expenditure alongside 2026 planned expenditure
District2024 actual revenue2024 actual expenditure2026 planned expenditureSource periods

District roster filings

Board service across the seven districts

Three masked roster entries appear in multiple district filings. The labels show repeated roster listings only; they do not identify the people.

Board Member Alisted on 5 of 7 district rosters
Board Member Blisted on 4 of 7 district rosters
Board Member Clisted on 4 of 7 district rosters
Compare repeated service across all seven districts
Masked roster entries listed in multiple district filings
Masked roster entryMD 1MD 2MD 3MD 4MD 5MD 6MD 7Roster listings

Reading the comparison

A mark means the masked entry appears on that district roster. It does not indicate meeting attendance, voting, or overlapping service dates.

Sources

District transparency notices and board roster webpage · View notices · View roster

Roster webpage retrieved August 15, 2026. Effective date: not stated by source.

Full masked roster, offices, and listed term years
Offices and term years shown in the reviewed district roster
District filing groupMasked roster entryOfficeListed term year

Using these records

Take a specific question to the source

Use the district number, figure, reporting period, and linked record when contacting the district or attending a public meeting.

Read the participation guide

Plain-language definitions

Financial terms used on this page

Mill levy
A tax rate applied to assessed property value. One mill equals $1 per $1,000 of assessed value.
Assessed value
The taxable value used to calculate property tax. It is not the same as market value.
Principal
The borrowed amount that remains to be repaid.
Accrued interest
Interest recorded but not yet paid.
Subordinate bond
Debt paid after higher-priority obligations from revenue available under its terms.
Developer advance
Money advanced for district costs and reported as payable under terms shown in district records.
Interdistrict transfer
Money moved from one district to another for shared costs or capital work.
Debt service
Money used to pay borrowing costs, including interest and principal.
Pledged revenue
Revenue the district has committed to certain payments when available.
Audited actual
An amount reported for a completed fiscal year in audited financial statements.
Adopted budget
The district’s official revenue and spending plan for a budget year.
Illustrative scenario
A calculation based on stated assumptions. It is not a forecast or reported balance.

Documentation

Sources, calculations, and limits

Reported values remain separate from DataSplinter totals, comparisons, and illustrative scenarios.

Method

Each headline figure links to its source page, exact values, and formula.

Known limits

The future-balance example assumes no payment after 2024. Debt-instrument rows use mixed accounting bases. MD 5’s certified levy differs from its budget narrative, and the board webpage does not state a roster effective date.

Scope

This project reports what the linked records show. It does not infer motives, judge conduct, or score financial risk.

Linked source records

Records reviewed through July 6, 2026. Source copies retrieved and reconciled August 15, 2026. Exact source pages and formulas appear with each headline figure.

Original filings, tax records, bond disclosures, budgets, audits, and official notices remain the authority. Board labels are permanently masked on this page and in its public data. No external professional review is represented.

Records reviewed through July 6, 2026. Source documents were retrieved and reconciled on August 15, 2026. Page and calculations last updated August 15, 2026. Later filings, corrected records, or source-site changes may update figures, links, or summaries. Page data version: August 15, 2026 · provenance-2026.08.15.5.