Funding Sources for Transportation Projects

How do we fund transportation projects?

Funding for Douglas County transportation projects comes primarily from revenue generated in three funds. See below for detailed information about each fund.

Road and Bridge Fund (Fund 200)

Funding for the Road and Bridge Fund (Fund 200) comes from the allocation of 3.731 mills of the 19.774 total County Mill Levy (property taxes), as well as auto ownership taxes, and state highway user taxes.
These funds are primarily used for expenditures related to road maintenance projects but also financially support other transportation-related projects, which include stormwater/drainage, traffic services, snow removal, and capital improvements within Douglas County.
Per Colorado State Statutes, the Road and Bridge Fund is required to shareback 50 percent of the property taxes collected with certain incorporated cities/towns, which include Aurora, Castle Pines, Castle Rock, Larkspur, Littleton, Lone Tree, and Parker for their road projects. This money is collected by the County’s Treasurer’s Office and then directed to municipalities within Douglas County.

Road Sales & Use Tax Fund (Fund 230)

Funding for the Road Sales & Use Tax Fund (Fund 230) comes from a voter-approved countywide sales and use tax. This fund accounts for 0.40% of the County’s 1% sales and use tax; and amounts to 4/10ths of 1 cent of every dollar spent.
Road sales and use tax is collected countywide, including within the incorporated boundaries of the five municipalities in Douglas County: the Town of Castle Rock, the Town of Larkspur, the Town of Parker, the City of Castle Pines, and the City of Lone Tree (excluding Park Meadows Mall). The County (not Lone Tree) retains 100% of the revenue collected inside the Park Meadows Mall ring-road. The municipal shareback of collected road sales and use tax within the town and city boundaries is 75%, while the County retains the remaining 25% of revenue collected to advance major regional improvements.
This fund will ‘sunset’ on December 31, 2030, without voter approval of an extension.

Transportation Infrastructure Fund (Fund 235)

In 2019, Douglas County voters approved a ballot measure to annually redirect approximately $12 million of existing revenue from the Justice Center to countywide transportation improvements, without compromising public safety.
On January 1, 2020, this new fund was established. The percent of sales tax allocated to transportation infrastructure projects in Fund 235 is from the revenues derived from the 0.18% Sales and Use Tax approved by Voters in November 2019. The funding is 0.18% of 1.0% of the County’s Justice Center’s sales and use tax.
Funding from the Transportation Infrastructure Fund (Fund 235) is used to support within the County. Examples of projects partially funded by this revenue source include: US 85 Widening in Highlands Ranch, SH 83 Corridor Improvements, Pine Drive, Lincoln Ave (Jordan to SH 83), Dransfeldt Rd, Safer Main Streets Projects, I-25/Lincoln Interchange, Crowfoot Valley Widening, Various County Bridge Rehab Projects, Crystal Valley Interchange, Happy Canyon /I-25, and Transit and MultiModal Study.
This fund is not subject to sharebacks. With the taxable transactions of 0.18 percent, 0.05 percent will remain in perpetuity for transportation infrastructure projects, while the remaining 0.13 percent will sunset on December 31, 2035.