Annual Independent Financial Audits

The Deer Mountain Fire Protection District undergoes an annual independent financial audit. These audits provide public transparency into the District’s financial position, revenues, expenditures, fund balances, and compliance with applicable accounting and reporting requirements.

View the District’s 2025 Independent Financial Audit: https://dmfpd.specialdistrict.org/files/6811d4534/Deer+Mountain+2025+Audited+Financial+Statements.pdf

Service Plan

The Deer Mountain Fire Protection District operates under a Board of County Commissioner’s approved Service Plan that outlines the District’s authorized services, governance structure, financial framework, and responsibilities for providing fire protection and emergency medical services.

View the District’s Service Plan: https://dmfpd.specialdistrict.org/files/f144f57e3/DMFPD_Service_Plan_FINAL.pdf

2026 Budget Structure & Operational Deficit:

• Budgeted recurring revenue for 2026 totals $418,220 ($373,220 in property taxes + $45,000 in net medical billing revenue).
• Core operational costs for 2026 are budgeted at $646,400, creating a structural operating gap of $228,180 between recurring revenues and recurring expenses.
• The District’s 2026 budget includes a planned transfer of $204,000 from reserves to maintain operational continuity ($54,000) and for allocations of one-time expenditures ($150,000) outlined below. This action was explicitly intended as a temporary bridging strategy while the District advances toward either (a) sustainable revenue through a Mill Levy increase or (b) a corresponding reduction in service levels to align with available funding. Separate from operational reserve use, the District has also allocated capital reserves for one-time expenditures, including $100,000 for a down payment and payments on a new fire apparatus and $50,000 for necessary repairs on Building A of Station One. These capital investments are consistent with long-term asset management and infrastructure needs and are distinct from operational funding requirements.

5-Year District Spending History (TABOR Notice Records)

• 2026 (estimated): $479,920
• 2025 (actual): $521,436
• 2024 (actual): $565,123
• 2023 (actual): $345,403
• 2022 (actual): $935,689 *

*fiscal year spending in 2022 includes approximately $330,000 in wildland fire reimbursements/income, $230,000 in grant income and $54,000 of insurance proceeds

Overall, 5-Year Percentage Change (2022 to 2026): District fiscal year spending changed by (48.71%), representing an overall reduction of ($455,769) over five years.

 Proposed Tax Increase

District Estimate of the Maximum Dollar Amount of the Proposed Tax Increase For Fiscal Year 2027

(the First Full Fiscal Year of the Proposed Tax Increase):

BALLOT ISSUE 6A: $361,851

2027 Baseline Projection: 2026 expense total was budgeted at $796,400. The District's estimated spending for fiscal year 2027 without the proposed tax increase is $850,000.

*The 2027 projection also reflects the District’s return to fully budgeting for its wildland program, including the expenses associated with deploying crews and apparatus to wildland incidents outside the District. These deployment costs increase annual expenditures but may be eligible for reimbursement from the requesting agencies.