• What are special taxing districts?  These are units within the local government that provide limited services within their appointed boundaries.  They pay their expenses by collecting fees from the affected homeowners which show up in their tax bills. 
• How can a special taxing district get into trouble?  Let's say, for example, the district borrows money to build streets, drainage systems, recreational facilities, etc., for the community of 500 homes.  But, only 100 homes get built before the market dries up and the developer goes broke.  Some unhappy banks ends up foreclosing on the project and the tax revenue from 100 homes is not sufficient to pay the bondholders.  So, the tax may have to be increased on the current homes.
• How can you find out if a specific property is in a special taxing district?  If you have an address, the county assessor can answer that question for you. 
• How can you find out if a certain district is at risk of having to increase taxes?  You will need to gather enough information about the district to understand its current and projected income and expenses.  The district has to make this information available to you.

To learn more about special taxing districts, start with the Colorado Department of Local Affairs (DOLA).  They have staff members who are experts in how special taxing districts work and they maintain financial information on these districts.  You can contact them  online or call them at 1-303-866-2156.  Before you make any contact, however, be sure you know the name of the district in which you have an interest.