Understand your district’s taxes, spending, and debt. Explore the figures. Follow them to the source.
Find “Lorson Ranch Metropolitan District No.” on your property-tax notice. Choose that number above. A neighborhood name alone does not identify your district.
Viewing a district does not identify your home. District 1 is the starting example when no district is chosen. Confirm the district number on the property’s tax notice.
Choose your district above. Amounts below are from the 2025 annual record.
Includes $47,210,168 capital infrastructure dedication in expenditure total; not ordinary cash operating spending.
Revenue (PDF p. 10) · Expenditures (PDF p. 10) · Obligations (PDF p. 7)
Governmental fund totals; other financing sources and uses are separate.
Revenue (PDF p. 10) · Expenditures (PDF p. 10) · Obligations (PDF p. 7)
Governmental fund totals; other financing sources and uses are separate.
Revenue (PDF p. 10) · Expenditures (PDF p. 10) · Obligations (PDF p. 7)
Governmental fund totals; other financing sources and uses are separate.
Revenue (PDF p. 10) · Expenditures (PDF p. 10) · Obligations (PDF p. 7)
Form reports no outstanding debt; zero does not describe all other liabilities.
Revenue (PDF p. 3) · Expenditures (PDF p. 5) · Obligations (PDF p. 7)
Governmental fund totals; other financing sources and uses are separate.
Revenue (PDF p. 10) · Expenditures (PDF p. 10) · Obligations (PDF p. 7)
Form reports no outstanding debt; zero does not describe all other liabilities.
Revenue (PDF p. 3) · Expenditures (PDF p. 5) · Obligations (PDF p. 7)
2025 annual update · 2024 historical detail · 2026 budgets and tax rates
2025 filings checked October 18, 2026; earlier source comparisons dated August 15, 2026. These are dated records, not live balances.
Earlier detail: 2024 actuals and 2026 budgets. The older cards and charts below retain their original dates and figures. Use the 2025 results above for the newer annual snapshot.
District being viewed
A mill is $1 of tax for each $1,000 of assessed value; the taxable value on the property record, not the home’s sale price. This is only the district’s rate.
Source: 2026 levy form, PDF page 7Money the district reported spending during the year. This is not an individual homeowner's tax bill.
Source: 2024 spending, PDF page 10This is a reported long-term amount. It is not a yearly payment or a complete total of every debt.
Source: 2024 record, PDF page 21MD1 2024 Audit and MD1 2026 Budget · Lorson Ranch Metropolitan District No. 1 · Retrieved August 15, 2026.
See District 1 figures and source links →District being viewed
A mill is $1 of tax for each $1,000 of assessed value; the taxable value on the property record, not the home’s sale price. This is only the district’s rate.
Source: 2026 levy form, PDF page 6Money the district reported spending during the year. This is not an individual homeowner's tax bill.
Source: 2024 spending, PDF page 10This is a reported long-term amount. It is not a yearly payment or a complete total of every debt.
Source: 2024 record, PDF page 20MD2 2024 Audit and MD2 2026 Budget · Lorson Ranch Metropolitan District No. 2 · Retrieved August 15, 2026.
See District 2 figures and source links →District being viewed
A mill is $1 of tax for each $1,000 of assessed value; the taxable value on the property record, not the home’s sale price. This is only the district’s rate.
Source: 2026 levy form, PDF page 7Money the district reported spending during the year. This is not an individual homeowner's tax bill.
Source: 2024 spending, PDF page 10This is a reported long-term amount. It is not a yearly payment or a complete total of every debt.
Source: 2024 record, PDF page 19MD3 2024 Audit and MD3 2026 Budget · Lorson Ranch Metropolitan District No. 3 · Retrieved August 15, 2026.
See District 3 figures and source links →District being viewed
A mill is $1 of tax for each $1,000 of assessed value; the taxable value on the property record, not the home’s sale price. This is only the district’s rate.
Source: 2026 levy form, PDF page 8Money the district reported spending during the year. This is not an individual homeowner's tax bill.
Source: 2024 spending, PDF page 10This is a reported long-term amount. It is not a yearly payment or a complete total of every debt.
Source: 2024 record, PDF page 19MD4 2024 Audit and MD4 2026 Budget · Lorson Ranch Metropolitan District No. 4 · Retrieved August 15, 2026.
See District 4 figures and source links →District being viewed
The levy form lists 2.749 mills. The budget text lists 8.750 mills. We show the levy form rate below. Check your tax notice or ask the district which rate applies.
A mill is $1 of tax for each $1,000 of assessed value; the taxable value on the property record, not the home’s sale price. This is only the district’s rate.
Source: 2026 levy form, PDF page 4Money the district reported spending during the year. This is not an individual homeowner's tax bill.
Source: 2024 spending, PDF page 2The record reports zero in this category. That does not mean the district has no debt or other bills.
Source: 2024 record, PDF page 3MD5 2024 Audit Exemption and MD5 2026 Budget · Lorson Ranch Metropolitan District No. 5 · Retrieved August 15, 2026.
See District 5 figures and source links →District being viewed
A mill is $1 of tax for each $1,000 of assessed value; the taxable value on the property record, not the home’s sale price. This is only the district’s rate.
Source: 2026 levy form, PDF page 7Money the district reported spending during the year. This is not an individual homeowner's tax bill.
Source: 2024 spending, PDF page 10The record reports zero in this category. That does not mean the district has no debt or other bills.
Source: 2024 record, PDF page 7 and 17MD6 2024 Audit and MD6 2026 Budget · Lorson Ranch Metropolitan District No. 6 · Retrieved August 15, 2026.
See District 6 figures and source links →District being viewed
A mill is $1 of tax for each $1,000 of assessed value; the taxable value on the property record, not the home’s sale price. This is only the district’s rate.
Source: 2026 levy form, PDF page 5Money the district reported spending during the year. This is not an individual homeowner's tax bill.
Source: 2024 spending, PDF page 2The record reports zero in this category. That does not mean the district has no debt or other bills.
Source: 2024 record, PDF page 3MD7 2024 Audit Exemption and MD7 2026 Budget · Lorson Ranch Metropolitan District No. 7 · Retrieved August 15, 2026.
See District 7 figures and source links →Worked example / MD 3 / 2025
Two source lines total $3,718,629.
$3,718,629
| Fund / line to MD 4 | Amount |
|---|---|
| Debt service | $1,521,419 |
| Capital projects | $2,197,210 |
$1,521,419 + $2,197,210
= $3,718,629
If the source image does not load, use the audit link and listed PDF page.
Two reported expenditure lines add up to the amount shown. You can check both on the same source page.
This example stays on MD 3 when you choose another district.
2025 financial record · PDF page 10 / printed page 4
Existing source comparison: October 18, 2026
This is the sum of the debt-service and capital-projects entries to MD 4.
Keep the accounting context. Interdistrict entries remain in the district totals. This figure does not trace an individual homeowner’s tax payment.
Selected relationships / 2025
Two examples, not a complete cash-flow map.
Not ordinary cash spending.
Follow one documented relationship at a time. These examples use different accounting measures and must not be added together.
These examples stay on the districts named below when you choose another district.
Read this as an accounting relationship. The same interdistrict amount appears in the two records. Adding district totals retains these internal entries; it does not show only money entering or leaving the seven districts.
MD 3 reports $1,521,419 plus $2,197,210 in expenditures to MD 4. MD 4 reports matching revenue of $3,718,629. Period: year ended December 31, 2025.
The diagram does not establish the dates of individual cash movements.
Not ordinary cash operating spending. MD 1 reports the amount as capital outlay and the same amount as capital dedication under other financing sources. Its notes identify infrastructure assets received.
MD 1’s 2025 record describes $47,210,168 of infrastructure dedication from MD 6. Period: year ended December 31, 2025. This is a separate accounting category from the reported interdistrict expenditure example.
Selected relationships only, not a complete map of all seven districts. Arrow widths do not represent dollar amounts. Budget plans and debt events are separate from these examples.
MD 6 / Year-end balance and later event
Do not add the refinancing to the earlier balance.
$48,025,352
MD 6 audit · PDF p. 7 (new tab)$45,993,000
Reported bond issue and loan refunding. The audit also reports $3,635,665 remaining under the developer agreement.
This timeline concerns MD 6. The amounts describe different dates and measures.
A dated balance, not an annual payment or a current payoff quote.
A closing or payoff schedule is needed to connect the 2026 refinancing to the 2025 year-end balance.
Do not add the refinancing to the earlier balance. The amounts describe different dates. The available comparison does not establish savings, added costs, or a change to a homeowner’s tax bill.
Annual records / Year ended December 31, 2025
All seven 2025 filings are available in Colorado's state auditor portal: five audits and two audit exemptions. They are annual records, not today's balances. The 2024 detail remains available for comparison.
Sum across seven records. Includes receipts from other Lorson Ranch districts.
Includes a $47,210,168 infrastructure dedication reported by MD 1. This is not a cash operating-spending total.
Year-end amounts across the records. Excludes MD 2's $244,758 current portion and future interest not yet accrued.
Revenue = $3,472,907 + $2,252,861 + $3,502,719 + $6,786,907 + $354 + $1,434,751 + $6,356. Expenditures = $50,465,817 + $2,958,410 + $5,786,745 + $4,610,948 + $354 + $285,790 + $6,356. Due after one year = $12,424,821 + $15,552,792 + $28,471,000 + $60,073,000 + $0 + $48,025,352 + $0.
The audit figures use governmental-fund revenue and expenditures. The exemption forms use their prescribed reporting basis. Other financing sources and uses are excluded from these revenue/expenditure totals. These are gross sums, not consolidated accounts, a repayment ratio or homeowner bills.
Both bars use the same $65 million scale. The amounts combine principal and other balances reported as noncurrent. They are not annual payments.
MD 6's 2025 audit reports a May 20, 2026 bond issue and loan refunding of $45,993,000, with $3,635,665 remaining under the developer agreement. These are later-event disclosures. Do not add the refunding amount to the 2025 note balance as though both remain outstanding unchanged.
MD 6 note and subsequent refinancing (PDF p. 19) · MD 6 continuation (PDF p. 20)MD 3's 2025 audit confirms the $4,596,000 bond draw on October 22, 2025. MD 4's confirms the $8,301,675 senior draw. MD 4's subordinate principal at December 31, 2025 was $15,430,000; the 2025 audit still lists December 15, 2057 as maturity.
MD 3 roll-forward (PDF p. 19) · MD 4 roll-forward (PDF p. 19) · MD 4 bond terms (PDF p. 20)02 / Reported spending
See the spending reported for 2024. Interest is the cost of borrowing. Principal is the borrowed amount being paid back.
District 1 · 2024 reported spending
Total reported for the year
Bars show shares of the total named above: 0% to 100%. The dollar scale changes when you choose another district.
| Item | Dollars |
|---|---|
| Bond interest | $0 |
| Transfers to other districts | $0 |
| Landscaping | $559,898 |
| Administration and fees | $154,718 |
| Landscape water | $231,073 |
| Bond principal repaid | $0 |
| Streetlights and entrances | $161,933 |
| Other upkeep | $77,942 |
District 2 · 2024 reported spending
Total reported for the year
Bars show shares of the total named above: 0% to 100%. The dollar scale changes when you choose another district.
| Item | Dollars |
|---|---|
| Bond interest | $628,844 |
| Transfers to other districts | $345,681 |
| Landscaping | $0 |
| Administration and fees | $29,733 |
| Landscape water | $0 |
| Bond principal repaid | $165,000 |
| Streetlights and entrances | $0 |
| Other upkeep | $0 |
District 3 · 2024 reported spending
Total reported for the year
Bars show shares of the total named above: 0% to 100%. The dollar scale changes when you choose another district.
| Item | Dollars |
|---|---|
| Bond interest | $1,432,500 |
| Transfers to other districts | $606,834 |
| Landscaping | $0 |
| Administration and fees | $48,452 |
| Landscape water | $0 |
| Bond principal repaid | $0 |
| Streetlights and entrances | $0 |
| Other upkeep | $0 |
District 4 · 2024 reported spending
Total reported for the year
Bars show shares of the total named above: 0% to 100%. The dollar scale changes when you choose another district.
| Item | Dollars |
|---|---|
| Bond interest | $3,124,708 |
| Transfers to other districts | $498,417 |
| Landscaping | $0 |
| Administration and fees | $43,600 |
| Landscape water | $0 |
| Bond principal repaid | $0 |
| Streetlights and entrances | $0 |
| Other upkeep | $0 |
District 5 · 2024 reported spending
Total reported for the year
Bars show shares of the total named above: 0% to 100%. The dollar scale changes when you choose another district.
| Item | Dollars |
|---|---|
| Bond interest | $0 |
| Transfers to other districts | $835 |
| Landscaping | $0 |
| Administration and fees | $12 |
| Landscape water | $0 |
| Bond principal repaid | $0 |
| Streetlights and entrances | $0 |
| Other upkeep | $0 |
District 6 · 2024 reported spending
Total reported for the year
Bars show shares of the total named above: 0% to 100%. The dollar scale changes when you choose another district.
| Item | Dollars |
|---|---|
| Bond interest | $0 |
| Transfers to other districts | $236,575 |
| Landscaping | $0 |
| Administration and fees | $19,743 |
| Landscape water | $0 |
| Bond principal repaid | $0 |
| Streetlights and entrances | $0 |
| Other upkeep | $0 |
District 7 · 2024 reported spending
Total reported for the year
Bars show shares of the total named above: 0% to 100%. The dollar scale changes when you choose another district.
| Item | Dollars |
|---|---|
| Bond interest | $0 |
| Transfers to other districts | $7,584 |
| Landscaping | $0 |
| Administration and fees | $106 |
| Landscape water | $0 |
| Bond principal repaid | $0 |
| Streetlights and entrances | $0 |
| Other upkeep | $0 |
All seven districts · 2024 reported spending
Total reported for the year
Bars show shares of the total named above: 0% to 100%. The dollar scale changes when you choose another district.
| Item | Dollars |
|---|---|
| Bond interest | $5,186,052 |
| Transfers to other districts | $1,695,926 |
| Landscaping | $559,898 |
| Administration and fees | $296,364 |
| Landscape water | $231,073 |
| Bond principal repaid | $165,000 |
| Streetlights and entrances | $161,933 |
| Other upkeep | $77,942 |
Transfers move money between districts and are included here. The combined total is not a total of payments to outside recipients. These figures do not trace a particular household’s tax payment or measure service quality.
03 / Compare like with like
The longer-term amounts below may include bonds, developer advances, and interest already owed. The spending chart above shows spending reported during one year. These are different measures.
2024 financial records
Same dollar scale for all seven districts: $0 to $70 million.
A zero means this category was reported as zero. It does not establish that a district has no other bills or obligations.
| Item | Dollars |
|---|---|
| District 1 | $13,226,109 |
| District 2 | $15,797,550 |
| District 3 | $26,273,736 |
| District 4 | $62,357,959 |
| District 5 | $0 |
| District 6 | $0 |
| District 7 | $0 |
2026 levy forms
One mill is $1 of tax per $1,000 of assessed value. Assessed value is the taxable value, not the sale price. Scale: 0 to 80 mills.
* District 5: the records differ. The levy form lists 2.749 mills; the budget text lists 8.750 mills. This chart uses the levy form. Check the applicable rate with the district.
| Item | Mills |
|---|---|
| District 1 | 8.750 |
| District 2 | 76.297 |
| District 3 | 76.327 |
| District 4 | 75.885 |
| District 5 * | 2.749 |
| District 6 | 69.668 |
| District 7 | 10.740 |
04 / Keep the years in view
This page brings together two kinds of records. They answer different questions.
Financial records describe money received, spending, and amounts owed for a completed year.
Read the financial records ↗Budgets describe planned income and spending. Levy forms state district tax rates.
Read the budget figures ↗This is a guide to the record years, not a trend chart. A budget should not be treated as a final spending result. 2025 filings were checked October 18, 2026. Earlier source copies were compared August 15, 2026.
Start with a specific question and your district number. Use the official district website to find contacts, board meeting notices, and records.
The finance records alone do not show who is responsible for every road, service, or neighborhood rule.