DENVER SPECIAL DISTRICT BUDGET VOTES: MON NOV 9 (1ST READING) & MON NOV 16 (GID PUBLIC HEARINGS) · FILES 26-1586 TO 26-1601
Citywide Public-Record Investigation · Oct 27, 2026 Dept. of Finance Filings & IRS Form 990s

Follow the Money: Denver’s $49.6M District Machine & the 1949 Loophole Taxing Homes.

Proponents pitch City Council “~10% Administration,” then take 21%–25% in new GIDs, 30%–34% in Admin + “Other” at Downtown BID, and 78% at RiNo BID. Now, after commercial office drops squeezed management fees, consultants are using a 1949 200-signature loophole to lock permanent property taxes onto apartments and condos.

$49.65M/yr
2027 Spending Across 12 BIDs, 6 GIDs & 1 TID
21%–78%
Certified Admin & Overhead vs. “~10%” Pitch
200 Sigs
<1%–3% Petition Cap Locking Taxes In Forever
Nov 9 & 16
City Council Votes on All 2027 District Budgets
Read the 5-Point Reform Platform ↓ Email City Council Before Nov 16 ↓
Act 01 · Certified 2026–2027 City Budget Filings

Pitched at “~10% Admin.” Certified at 21% to 78%.

Every October, Denver’s Department of Finance submits certified district budgets to City Council (Oct 27, 2026 Presentation, Slides 13–44). Compare what creation decks promised against where every $1.00 actually goes:

Where $1.00 Goes: Sales Pitch vs. Certified City Filings Red = Admin & Uncategorized “Other”
What Creation Decks Pitch City Council ~10¢ Admin / 90¢ Streets & Safety
10¢
90¢ Promised Frontline Services (Cleaning, Maintenance & Safety)
Broadway GID · 2026 Amended (File 26-1588, Slide 28) 25¢ Admin (+124% Jump) · Safety Cut -36.8%
25¢ Admin ($251K)
35¢ Safety ($354K)
40¢ O&M
Pitched $111,985 Admin (10.5%) and $559,925 Safety; Year 1 Amended Admin jumped to $250,806 while Safety fell to $353,647 (2027 Proposed Admin: 17.0% / $208,050).
Ballpark GID · 2026 Amended (File 26-1586, Slide 27) 23.6% Admin + $85,000 Proponent Setup Payback
24¢ Admin ($385K)
76¢ O&M ($1.23M, incl. Block by Block ambassadors)
Creation Deck (Slide 8) pitched ~$130K (~10%) Admin and billed taxpayers $85,000 in Year 1 “to repay GID organizational costs” fronted by proponents (2027 Admin: 21.0% / $315,734).
Downtown Denver BID · 2026 Amended (File 26-1593, Slide 38) 33.7% Admin + “Other” ($3.91M) = 3× Safety
34¢ Admin + Other ($3.91M)
11¢ Safety
55¢ O&M & Econ Dev
In 2027 Proposed ($12.08M), Admin ($2.00M) + uncategorized “Other” ($1.67M) = $3.68M (30.4%), nearly 3× its entire $1.40M Safety line.
RiNo BID · 2027 Proposed (File 26-1600, Slide 42) 78.2% Admin ($1.93M of $2.47M) · $0 Safety
78¢ Admin ($1.93M; was 82.6% in 2026)
22¢ O&M/Econ ($0 Safety)
Plus another $276,947–$374,400/yr of Admin inside overlapping RiNo GID (File 26-1601, Slide 31) = $2.21M/yr combined Admin.
District & Council File Creation Pitch Certified Actual Overhead Key Public-Record Receipt
Broadway GID
File 26-1588 · Slide 28		 10.5% Admin
($111,985)		 25.0% in 2026
$250,806 of $1.00M		 Year 1 Admin jumped +124.0% while promised Safety was cut -36.8% ($559,925 to $353,647).
Ballpark GID
File 26-1586 · Slide 27		 ~10% Admin
($130,000)		 23.6% (2026) · 21.0% (2027)
$384,557 / $315,734		 Ballpark Deck Slide 8 taxed Year 1 properties $85,000 “to repay GID organizational costs” fronted by proponents.
Downtown Denver BID
File 26-1593 · Slide 38		 Commercial BID 33.7% (2026) · 30.4% (2027)
$3.91M / $3.68M Admin+Other		 Admin + Other is nearly 3× larger than its $1.28M–$1.40M Safety budget (and exceeded Safety in DDBID’s 2024 Annual Report, p. 10).
RiNo BID + GID
Files 26-1600/1601 · Slides 31, 42		 Art District 82.6% (2026) · 78.2% (2027)
$1.93M of $2.47M in BID		 RiNo BID spends $1.93M on Admin vs. $337K O&M and $0 Safety (+ $277K–$374K more Admin in RiNo GID).
+ See 6 Smaller Denver GIDs & BIDs Spending 35.7% to 69.1% on Admin (Slides 30, 32, 33, 39, 43, 44)

In smaller corridors, fixed management fees consume half or more of taxpayer collections: Sun Valley GID (File 26-1597, Slide 32): 69.1% Admin in 2027 ($70,500 of $102,000) · West Colfax BID (Slide 44): 61.8% Admin in 2027 ($140,120 of $226,575, cutting Safety -100% to $0) · Federal Blvd BID (Slide 39): 55.5% Admin in 2026 ($69,510 of $125,308) · Bluebird BID (Slide 33): 50.7% in 2026 / 49.2% in 2027 · Santa Fe BID (Slide 43): 38.7% in 2027 ($81,010 of $209,165) · Gateway Village GID (Slide 30): 35.7% in 2026 ($151,827 of $424,824). Across all 19 districts (Slides 13, 17–18, 23), 2027 budgets total $49,590,361–$49,653,361 ($8,154,666 in 6 GIDs; $29,635,695–$29,698,695 in 12 BIDs; $11,800,000 in Tourism Improvement District).

Act 02 · Follow the Management Fee (IRS Form 990 Filings)

Why Pitch Residential GIDs Now? Do the Math.

In a commercial BID, condos and apartments pay $0. IRS Form 990 filings show why both Downtown and Golden Triangle hired the exact same consultant (P.U.M.A.) to pursue residential GID taxes in 2026:

Whiteboard #01 · Downtown (120 Blocks)

Plugging DDP’s Payroll & Office Tax Drop

DDBID Commercial Tax Drop (2025 to 2026 Am.): -$2,610,000 (-18.8%)
DDP Inc. Salaries (FY24 990 · 91.8% of spend): $4,136,835/yr
↳ Officer & Executive Pay Alone (FY24 / FY23): $2.26M / $2.52M
DDP Inc. FY2024 Operating Deficit: -$1,179,070
The Bottom Line: Downtown office crashes cut DDBID revenue from $13.89M to $11.28M while DDP’s three-nonprofit web (84-1222797, 84-0449936, 20-1168758) pulls $7.95M–$9.52M/yr. Taxing 120 blocks of condos and apartments plugs a commercial management hole.
Whiteboard #02 · Golden Triangle (45 Blocks)

A $200K Developer Foundation With $0 Grants

Seed Check from 1150 Bannock LLC (Oct 2021): $200,000
Community Grants Paid Over 4 Years (2022–25): $0
Neighborhood Donations Received (2022–25): $0
Leftover Cash Repurposed in 2026 for P.U.M.A.: $68,441
The Bottom Line: Developer Urban Villages’ 1150 Bannock LLC put $200K into private foundation GTCE (EIN 87-3195005, zero residents on board), paid $100K to NYC’s Gehl Studio, then used the leftover $68,441 to hire P.U.M.A. to pitch a $1.69M–$3.04M/yr GID where 6,746 homes pay over half.
+ Verify IRS Form 990 EINs & Commercial Pedestrian Mall Bailouts

Verify directly on ProPublica Nonprofit Explorer: Downtown Denver Partnership Inc (EIN 84-1222797) ↗ ($3,326,652 FY24 revenue vs. $4,505,722 functional expenses; $2,264,866 current officer/director compensation + $1,871,969 other salaries + $289,224 payroll taxes), Downtown Denver Inc (EIN 84-0449936) ↗ ($3.70M FY24 revenue), Downtown Denver Events Inc (EIN 20-1168758) ↗ ($925K FY24 revenue vs. $2.10M expenses), and Golden Triangle Civic Experience Inc (EIN 87-3195005) ↗. Meanwhile, forming Ballpark GID (CB24-1731–1734) and Broadway GID (CB25-1974–1976) dissolved 7 commercial Pedestrian Mall maintenance districts to shift corridor upkeep onto surrounding homes forever.

Act 03 · How Neighbors Get Bypassed

The 1949 Paving Statute Used to Dodge Voter Protections

Colorado’s 1988 commercial BID law exempts housing and requires majority property-owner support. To tax apartments and condos instead, consultants dust off a 1949 suburban street-paving law (C.R.S. § 31-25-604(1)) that caps petitions at 200 signatures:

Less Than 3 Dots Out of 100 Can Send a Permanent Tax to the Ballot

Under C.R.S. § 31-25-604(1) (“30% or 200 of the electors, whichever is less”), proponents need under 3% of Golden Triangle’s 6,746 homes (and ~1% of Downtown) to trigger a ballot ordinance, and signers cannot withdraw their signatures once filed.

Real Receipt (Broadway GID Deck Slides 15–16): Reached the ballot on 206 total signatures: just 13% of renters (110 of 842) and 14% of homeowners (31 of 222) vs. 40.4% of business personal property owners. And after District 5’s May 2025 Cherry Creek cost postcards drew 65.25% “Not Interested” (halted only after neighbors gathered 1,780+ opposition signatures when backers pushed ahead anyway), Golden Triangle and Downtown mailed 0 Phase 1 postcards.

Taxpayer Protection 1988 Commercial BID Law (§ 31-25-1201) 1949 GID Law Used Today (§ 31-25-601)
Condos & Renters 100% Exempt ($0) (§ 31-25-1203(2) & (10)) Taxed Forever (condos directly; renters via HB25-1090 Base Rent renewals)
Petition Threshold >50% Value AND >50% Acreage (§ 31-25-1205(2)) 200 Signatures Cap (<1%–3% of dense neighborhoods; zero withdrawal right)
Governance Reality Commercial business/landlord board City Council Is Sole Board (§ 31-25-609) despite “resident-led” flyers; 1–2 resident seats on 9-to-11-seat Mayor-appointed advisory boards
Sunset & Repeal Mandatory 10-Yr Sunset + Taxpayer Dissolution Petition (§ 31-25-1225) Perpetual (0 of 6 Sunset) (§ 31-25-611) + Zero Taxpayer Dissolution Petition (§ 31-25-625)
Act 04 · Citywide Coalition & Legislative Fix

The 5-Point Denver & Colorado GID Reform Platform

Denver City Council does not need to wait on the Legislature to require mailed cost notices, 10-year sunsets, and overhead caps by ordinance. Here are the five reforms neighbors across Cherry Creek, Golden Triangle, Downtown, Ballpark, Broadway, and RiNo are putting on the table:

Reform 01 · C.R.S. § 31-25-604(1)

End the 1949 200-Signature Cap

Require 30%+ of eligible electors (plus separate residential and commercial majorities whenever homes carry >25% of the tax base) and allow signers to withdraw names before the Council hearing.

Reform 02 · Denver D.R.M.C.

Codify Mailed Phase-1 Cost Postcards

Bar City Council from advancing any GID petition or ballot ordinance unless every affected apartment, condo, and parcel owner was mailed a plain-English annual dollar tax and rent pass-through estimate in Phase 1.

Reform 03 · Ord. § 16 & § 31-25-625

10-Year Sunset & Taxpayer Repeal Right

Require every Denver GID ordinance to include the same 10-year sunset given to commercial BIDs, and amend C.R.S. § 31-25-625 so electors can petition to dissolve an underperforming GID.

Reform 04 · Budget Accountability

Hard 12% Overhead Cap & $0 Lobbying Paybacks

Cap combined Admin + Management + “Other” at 12% of annual GID spending, and prohibit taxing residents to reimburse proponents’ formation or consultant costs ($85,000 in Ballpark).

Reform 05 · Governance & Honesty

Proportional Resident Seats & Truth in Flyers

Require residential advisory seats (including apartment renters) to match or exceed homes’ share of the tax base, and bar City-contracted managers from advertising Council-governed GIDs as “resident-led.”

Before Mon Nov 9 & Mon Nov 16 Hearings

Put Overhead Receipts on City Council’s Desk

City Council votes on first reading Mon, Nov 9 and sits ex officio as the GID Board of Directors on Mon, Nov 16 to approve every 2027 district budget (Files 26-1586 to 26-1601). Send a 1-tap CORA public-record email demanding oversight and the 5-point safeguards:

Active 2026 Residential GID Campaigns

Live Neighborhood Defense Hubs

Check your building’s exact Assessor tax math or get Open House questions for the two active P.U.M.A. residential GID rollouts: