The Gilpin County Board of County Commissioners (BoCC) called their special meeting to order at 9 a.m. on Tuesday, January 16, 2024. In attendance were Commissioners Marie A. Mornis, Susan Berumen, and Sandy Hollingsworth, County Manager Ray Rears, and County Attorney Brad Benning.

Berumen gave respect to Martin Luther King Jr. Day.

Resolution 24-19, Levying General Property Taxes for the Year 2024, to Help Defray the Costs of Government for Gilpin County, Colorado, for the 2024 Budget Year - Certification of County Mill Levies – Joe Allaire, Finance Director

Allaire presented the various mill levies for final approval. Allaire said there will be savings for property owners this year compared to last year, due to Senate Bill 23.

Senate Bill 23-B001 is a property tax reduction bill that was passed during a special session, and only applies to the current tax year. The act reduces the valuation for assessment for multifamily residential real property and all other residential real property from the already temporarily reduced 2023 rate. The residential assessment rate is reduced from 6.765% to 6.70%.

The county is legally bound to certify and not overcollect. The resolution is stated as follows.

“WHEREAS, the Board of County Commissioners of Gilpin County, Colorado has adopted the annual budget for the budget year 2024, in accordance with the Local Government Budget Law; and

WHEREAS, the amount of money necessary to balance the budget for General Fund expenditures net of a $685,192 temporary tax credit is $3,704,263; and

WHEREAS, the amount of money necessary to balance the budget for Public Works Fund expenditures is $463,055 and

WHEREAS, the amount of money necessary to balance the budget for Library Fund expenditures is $130,661; and

WHEREAS, the amount of money necessary to balance the budget for Library District Fund expenditures, reported in the Gilpin County Budget, is $467,975; and

WHEREAS, the amount of money necessary to balance the budget for Human Services Fund expenditures is $241,095; and

WHEREAS, the amount of money necessary to balance the budget for Solid Waste Fund expenditures is $154,169; and

WHEREAS, the 2024 abatements and refunds as certified by the County Assessor is $547; and

WHEREAS, the 2024 valuation for assessment for Gilpin County as certified by the County Assessor is $546,700,100; and

WHEREAS, the Board of County Commissioners is authorized by law to levy and certify taxes in accordance with section 39-1-111, C.R.S. and 39-5-128, C.R.S.

NOW THEREFORE BE IT RESOLVED by the Board of County Commissioners as follows:

Section 1. For the purpose of meeting all General Fund expenses of Gilpin County, Colorado during the 2024 budget year, there is hereby levied a tax of 6.776 mills upon each dollar of the total valuation for assessment of all taxable property within the County for the year 2024. The 6.776 mills is made up of 8.029 mills and (1.253) for a temporary tax credit. A temporary tax credit of 1.253 mills or $685,192 dollars is generated due to the Colorado law and using our most restrictive mill levy.

Section 2. For the purpose of meeting all Public Works Fund expenditures of Gilpin, Colorado during the 2024 budget year, there is hereby levied a tax of .847 mills upon each dollar of the total valuation for assessment of all taxable property within the County for the year 2024.

Section 3. That for the purpose of meeting all Library Fund expenditures of Gilpin County, Colorado during the 2024 budget year, there is hereby levied a tax of .239 mills upon each dollar of the total valuation for assessment of all taxable property within the County for the year 2024.

Section 4. That for the purpose of meeting all Library District Fund expenditures, reported in the Gilpin County Budget of Gilpin County, Colorado during the 2024 budget year, there is hereby levied a tax of .856 mills upon each dollar of the total valuation for assessment of all taxable property within the County for the year 2024.

Section 5. That for the purpose of meeting all Human Service expenditures of Gilpin County, Colorado during the 2024 budget year, there is hereby levied a tax of .441 mills upon each dollar of the total valuation for assessment of all taxable property within the County for the year 2024.

Section 6. That for the purpose of meeting all Solid Waste expenditures of Gilpin County,

Colorado during the 2024 budget year, there is hereby levied a tax of .282 mills upon each dollar of the total valuation for assessment of all taxable property within the County for the year 2024.

Section 7. That the tax levy for the 2024 budget year is hereby 9.441 mills upon each dollar of the total valuation for assessment of all taxable property within the County of Gilpin for the year 2023. The 9.441 mills is made up of 10.694 mills and (1.253) for a temporary tax credit.

Section 8. That an abatement/refund mill levy is hereby .0001 mills upon each dollar of the total valuation for assessment of all taxable property within the County of Gilpin for the year 2023 to collect for taxes not received in the prior taxable year.”

Mornis moved to accept the resolution. Hollingsworth seconded and all were in favor.

Mornis made a statement about her comments on euthanasia during the last meeting’s senior living lease agreement. She said she is politically conservative and a Christian, and her comment was intended to consider trends. One of the trends is that there are fewer children and a lower birth rate. Another trend, she continued, is euthanasia (legal in some states) which she believes could affect the future senior population.

The special meeting adjourned at 9:41 a.m.

The next regular meeting of the Gilpin County Board of County Commissioners is scheduled for January 23, 2024, at 9 a.m. and will be held in person at the Historic Courthouse located at 203 Eureka Street in Central City and online via Zoom.