Metro District Taxes at Barefoot, Explained — Why Some New Owners Are Surprised by Their First Tax Bill

Barefoot sits inside a Colorado metro district, and that one fact changes how property taxes work compared to non-metro neighborhoods just down the road. Here's what to understand before you sign.

By Laura Owen

Why this comes up so often after closing I've had this conversation with new Barefoot owners more than once: they get their first full property tax bill, look at the number, and call to ask if it's correct. It usually is. They just weren't expecting it to look quite the way it does, because Barefoot is part of a Colorado metropolitan district — and metro district neighborhoods carry a different tax structure than older parts of Firestone or Carbon Valley that aren't inside one. This isn't a hidden cost. It's disclosed at contract by law. But "disclosed" and "understood" are not the same thing, especially when the disclosure shows up in a stack of paperwork during a busy closing window. So this article is the version I wish more buyers got before they signed. What a Colorado metro district actually is A metropolitan district is a local government formed under Colorado statute to fund the public infrastructure a new community needs — roads, water and sewer lines, parks, trails, entry monuments, sometimes pools and clubhouses. Instead of the developer paying for all of it upfront and rolling those costs into home prices, the district issues bonds. Homeowners then repay those bonds over 20 to 30 years through an additional mill levy on their property tax bill. It's a financing tool, in plain terms. The infrastructure still gets built, but the bill arrives slowly, spread across the homeowners who actually use it. What this looks like at Barefoot specifically Barefoot Lakes and Barefoot Village sit within the St. Vrain Lakes Metropolitan Districts. According to the district's own published information, the mill levy charged on homes inside the district is divided roughly into three parts: a large share toward debt service on the bonds that financed the public infrastructure, a smaller share toward ongoing operations and maintenance of the district's facilities (entryways, monument signage, landscaping, fencing, recreational features), and a portion that goes to the Town of Firestone under an intergovernmental agreement to help maintain regional parks, regional trails, and public streets. The district's mill levy is collected as part of the standard annual Weld County property tax bill — it isn't billed separately. So when a Barefoot owner sees a single tax bill, they're actually looking at a stack of mill levies layered together: the county, the Town of Firestone, the St. Vrain Valley School District, the metropolitan district, and several smaller taxing entities. The metro district is one line among many, but it's a meaningful one. Mill levies and budgets do change year to year, so any specific number should be verified directly with the district or the Weld County Assessor before you rely on it for planning. The math, in plain English Colorado property tax math is the same everywhere in the state — the difference at Barefoot is just that there are more mill levies stacked on a single bill. The shorthand is: actual home value, multiplied by the residential assessment rate, divided by 1,000, multiplied by the total mill levy. The metro district mill levy is part of that total. It is not on top of the rest of the math — it's inside it. What this means in practice: a Barefoot home and a similarly priced resale just outside the district lines will likely produce different annual tax bills, even at the same purchase price. Not always dramatically different, but often noticeably so. That gap is what catches people. "This is exactly the kind of thing I want buyers to look at before they're under contract, not after. I'm happy to pull the numbers with you for a specific home and walk through what to expect." — Laura Owen | 720-300-4339 | owengroupco.com The timing surprise that catches first-year buyers Here's the wrinkle that's worth knowing about. Colorado assesses property values in arrears — this year's tax bill is calculated from last year's assessment. New construction homes have to be valued by the county after they're built, and that process can take a few months to over a year. Until that valuation is done and recorded, your tax bill may reflect only the land value, not the finished home. The result: a brand-new Barefoot owner sometimes gets a first tax bill that looks small, then a much larger bill the following year once the home is fully assessed and the metro district mill levy is fully applied. People hear this story and assume someone made a mistake or raised their taxes. Usually no one did. The number just caught up to reality. If you're closing on a brand-new build at Barefoot, this is one of the things worth asking your title company and lender about directly so you can plan your escrow payments without a surprise the second year. What I tell buyers to ask before they sign The Colorado metro district disclosure that comes with your contract includes the current mill levy, the maximum allowable levy under the district's service plan, and the projected annual property tax at your contract price. Those are the documents to actually read — not skim. A few specific questions that are fair to ask any builder representative or your buyer's agent: What is the current total mill levy on this address, including the district portion? What is the maximum mill levy the district is authorized to charge, and how close is the current levy to that ceiling? When are the existing district bonds scheduled to be paid off, and what happens to the debt-service portion of the mill levy at that point? What does the district's most recent budget say about planned capital projects that could require additional bonding? None of these are gotcha questions. They're standard. The district publishes meeting minutes, budgets, and audited financials, and a buyer is entitled to look at all of them. Why this matters at Barefoot, specifically Barefoot's amenities — the Cove, the trail loops, the lakes, the maintained landscaping at every entry — exist because the metro district financed them. That's the trade. You pay into the district, and in return the community has infrastructure and amenities that a typical small-lot subdivision in this price range usually doesn't. Whether that trade is worth it for any individual buyer depends on how much they'll actually use those amenities and how the total monthly cost (mortgage, taxes, insurance, HOA, metro district mill levy, lot premium) compares to alternatives in non-metro neighborhoods nearby. I'm not anti-metro-district. I think they make sense in plenty of cases, and Barefoot is a stronger community because of what the district has paid to build. I just want buyers to make that decision with the full picture in front of them, not a partial one. "If you're researching Barefoot, I'd rather walk you through the actual tax disclosures and budget documents on a specific home than have you discover the structure after closing. It's a 20-minute conversation that saves a lot of second-guessing later." — Laura Owen | 720-300-4339 | owengroupco.com Laura Owen, The Owen Group at RE/MAX Momentum. Licensed in Colorado.