This handbook is intended to serve as a resource guide on the role and responsibilities of local governments, including counties, municipalities, special districts, and school districts.

During the 2017 legislative session, the General Assembly considered a variety of measures related to local government. These topics were wide-ranging and encompassed special districts, local taxes, and intergovernmental agreements and contracts. Peace officer status, nonprofit boards, and...

Final Report to the Colorado General Assembly by the Police Officers' and Firefighters' Pension Reform Commission.

During the 2017 legislative session, the General Assembly considered measures related to affordable housing, landlord-tenant agreements, construction defects, and homelessness.

A homeowners’ association (HOA) is an organization that makes and enforces rules for properties and common areas within a planned community. Anyone who purchases a property in the community is automatically an HOA member required to pay dues, which typically go toward paying for communal...

In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts.  Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators.  This issue brief summarizes information on how local...

This memorandum provides an overview of county jails, including their function, population served, cost per day, and relationship with the state Department of Corrections.

There are 86 courthouse facilities in Colorado: 71 courthouses and 15 probation offices.  This issue brief provides an overview of court and court facility funding.  Specifically, information is provided on state, county, and municipal court funding requirements and state supplemental funding...

A video presentation about Colorado property taxes and the Gallagher Amendment.  It is anticipated that the residential assessment rate will be reduced for the first time in 14 years, impacting homeowners and the tax base of every local taxing jurisdiction in the state.

(10 minutes 49...

Presented to the Joing Local Government Committee.

The Colorado Open Records Act (CORA) 1 creates a presumption in favor of public access to government documents. This issue brief addresses CORA’s two threshold questions: 1) what is and is not considered a public record; and 2) which public records are exempt from disclosure. It also briefly...