This fund was established for expending amounts limited to the care and welfare of the developmentally disabled. In accordance with state statute, the population served by this fund must meet certain eligibility criteria. The non-profit organization Imagine! is Boulder County’s state-designated Community Centered Board and the largest contractor to receive funds from this revenue stream.

Revenues are obtained solely from property tax and are budgeted less a 1% uncollectible amount. In November of 2002, the Boulder County voters authorized a dedicated 1.0 mill levy (the maximum allowable by state statute) for the fund. In the 2020 and 2021 adopted budgets, this dedicated mill levy and the associated activity was included in a unique appropriation within the Health and Human Services Fund (120). In 2021, the county reestablished a separate fund within the county structure to account for this activity, and an amendment was processed to move the revenue and expenditure budgets for Developmental Disabilities back into a fund of its own.

The 2023 budgeted property tax revenue total $9,177,540 and expenditures total $9,334,945, leaving a projected fund balance of $8,071,987 at the end of the 2023 fiscal year.