Niwot Local Improvement District

 

Proposed Public Improvement District in Niwot

Road Paving & Niwot Master Plan Projects

In keeping with the NCA’s mission of educating the public and serving as a two-way conduit of information between the community and Boulder County, the following information page and survey has been created to educate and collect public opinion for the proposed public improvement district (PID) for the Niwot area.  The purpose of the district would be to fund subdivision paving as well as support the Niwot Master Plan.

If approved at an upcoming Boulder County Commissioners public hearing, the proposed public improvement district will advance to the November 2025 ballot.

The NCA is seeking opinions from area residents about the proposed measure and subdivision paving issues in general. Please review the following history and information and then complete our brief survey.

Survey will be open July 30 to August 13

The results of the survey will be shared with the Boulder County Commissioners at a public hearing on Tuesday August 19 at 1:00pm at the County Courthouse (1325 Pearl St. 3rd floor).

 

Brief History of County Subdivision Road Paving

During the 1960s through the 1990s, a number of residential subdivisions were developed throughout unincorporated Boulder County, including the Niwot area. For the vast majority of the subdivisions, Boulder County agreed and accepted ownership and responsibility for maintaining those roads.

In 1995, Boulder County changed the definition of “road maintenance” to no longer include resurfacing and rehabilitation. Since then, the roads of unincorporated Boulder County have deteriorated. Several attempts at county-wide solutions based on flat, sales, and property tax increases have failed.

See NCA’s Subdivision Road Paving for a more complete history

 

What is a PID

A Public Improvement District (PID) is a specialized financing mechanism that enables property owners within a defined area to collectively fund and maintain public improvements and services. These enhancements often include landscaping, parks, streetscapes, lighting, and utilities, all aimed at benefiting the properties and residents within the district. The establishment and operation of PIDs provide a structured approach for communities to address infrastructure needs that might otherwise remain unfulfilled due to limited municipal resources.

 

The Proposed Niwot Public Improvement District

In July, a group of Niwot citizens successfully submitted a petition for a proposed 2025 ballot measure to create a public improvement district (PID) in Niwot for the purpose of collecting property taxes through a mill levy increase to be used to rehabilitate and maintain roads within Niwot and spend up to 5% of revenues for Niwot Master Plan projects.

This area map shows the district boundaries.

(click to enlarge)

Note: The Local Niwot Improvement District would be excluded from the district and not taxed (see below): Cottonwood Plaza, Second Avenue, and part of Franklin Street.

The boundaries are roughly:

  • Diagonal Hwy 119 on the west
  • Hwy 52 on the south
  • 95th Street on the east
  • Ogallala Road on the north

 

Niwot Master Plan

In 2024 the Niwot Local Improvement District (Niwot LID) began the process of creating a Niwot Master Plan.  This plan was refined over months through a series of public meetings until a final version was agreed upon and adopted in May 2025.

Click here to view the adopted Niwot Master Plan

To clarify the purpose and role of the Niwot Local Improvement District (LID):

The Niwot Local Improvement District Advisory Committee is an independent board that advises the Boulder County Commissioners on improvements to the Niwot Local Improvement District (LID). The advisory committee prioritizes the allocation of LID sales tax revenue for projects such as capital improvements, community events, event promotion, and transportation and transit enhancements. The committee reports to the Boulder County Commissioners, who serve as the Board of Directors for the Niwot LID.

Source: https://bouldercounty.gov/government/boards-and-commissions/niwot-local-improvement-district/

 

Estimated increase to residential property taxes

The Boulder County Department of Public Works estimates that a 12.00 mill levy increase for the public improvement district will raise residential property taxes by $93.92 per $100,000 of assessed property actual value.

To view the assessed actual value for your property, visit the Boulder County Tax Assessors property search page:

https://maps.bouldercounty.org/boco/PropertySearch

The following table breaks down the increased tax liability by $100K value

Property Assessed Actual Value Increased tax liability
$100,000 $93.92
$200,000 $187.84
$300,000 $281.76
$400,000 $375.68
$500,000 $469.60
$600,000 $563.52
$700,000 $657.44
$800,000 $751.36
$900,000 $845.28
$1,000,000 $939.20

 

Proposal Key Features

  • Purpose: Funding and overseeing both
    • Construction and maintenance of Niwot roads and sidewalks
      AND
    • Niwot Master Plan projects limited each year to 5% of collected taxes
  • A 12.00 mill levy increase in perpetuity
    • This equates to $93.92 per $100,000 of residential assessed actual home value
    • A 12% overall tax increase
  • Business tax inclusions/exclusions
    • The Niwot Local Improvement District is excluded from the public improvement district and therefore would NOT be taxed. Cottonwood Plaza, Second Avenue, and part of Franklin Street.
    • Business parks on Paiute Ave and at the corner of Hwy 52 & Hwy 119 are included in the district and taxed at the business rate
  • Boulder County Contribution
    • Administration of the Niwot PID and staff management of projects
    • No financial contribution
  • Existing PID
    • Burgundy Park PID would dissolve and become part of the new Niwot PID
  • Governance
    • Boulder County Commissioners would act as the PID Board of Directors to oversee administration and authorize projects
    • Board of Directors could establish and appoint members to a citizens’ advisory council that would make non-binding recommendations to the Board of Directors
    • Board of Directors could lower but not raise mill levy without a ballot vote within the public improvement district boundaries

Proposal Assumptions

  • A total of $60 million is required over the next 25 years (or $2.4 million/year):
    • $54 million to improve/repair the 22 miles of Niwot roads
    • Up to $6 million to complete Niwot Master Plan projects
  • With or without the public improvement district, Boulder County will continue to maintain the “arterial” and “collector” roads which include:
    • Niwot Road
    • North 79th Street
    • North 83rd Street
    • Portions of Walker Avenue & Morton Road (Niwot Elementary School)
    • 2nd Avenue
    • Franklin Street

 

Links

For road classifications and county road map, visit:

https://bouldercounty.gov/transportation/maps/roadmap/

and

https://bouldercounty.gov/transportation/subdivision-paving/

 

 

Survey is closed