The MetRec District encompasses nearly all of Gunnison County as well as a small part of Saguache County. One property tax mill levy generates a majority of the full district’s funding. Within the full district are the North and South Subdistricts.

The MetRec North Subdistrict begins at Crested Butte South and comprises what is generally called “the north end of the valley.” The North Subdistrict collects an additional two mills restricted to recreation spending within its borders.

The South Subdistrict makes up a majority of the full MetRec District. It receives funding from the full district’s one mill.