Continuity of Operations

The division’s Regional Managers are assisting local governments with myriad issues and concerns in order to keep local government operating. See the resources below but please call your Regional Manager if you would like additional technical advising or assistance.

Budget

• Local Government Budget Law: The Local Government Budget Law provides circumstance for changes to the budget (Colorado Revised Statute 29-1-109).
• Government Finance Officers Association Fiscal First Aid Resource Center
• Colorado Government Finance Officers Association

The Taxpayer's Bill of Rights

• Consult with your attorney about use and repayment of the 3% TABOR emergency reserves before accessing them. The Taxpayer's Bill of Rights' definition of “emergency” excludes economic conditions, revenue shortfalls, and salary or fringe benefit increases.

Elections

• Governor's Election Guidance to Municipalities - specific to municipal elections held April 7 due to Covid-19 concerns.
• DLG Special Districts Election Guidance
• Centers for Disease Control Recommendations for Polling Locations

Taxes

• Property Tax: As of April 7, 2020 property tax collection and remittance is unchanged. However, the timing of the reporting of certain annually-appraised property new valuation information to County Assessors is being adjusted.
  • Governor’s Executive Order D 2020 022
    • Property Types Included – Certain Annually Reappraised Properties
      • Taxable (Business) personal property, Colorado Revised Statute §§ 39-5-108 and 39-5-116(1);
      • Taxable natural resource property (mining), Colorado Revised Statute §§ 39-5-115(1), 39-5-116(1), 39-6-106(1), and 39-6-113(3); and
      • Taxable oil and gas property, Colorado Revised Statute §§ 39-7-101(1), (2); 39-5-113.3(1), and 39-5-116(1).
    • State Board of Equalization Emergency Rules due to D 022
• Sales Tax
  • Governor’s Executive Order D 2020 023 Ordering a One-Month Extension for Filing and Remitting State and State-Administered Local Sales Tax Due to the Presence of COVID-19 in Colorado
  • Governor’s Executive Order D 2020 261 Ordering a One-Month Extension for Remitting State Sales Taxes Collected by Qualifying Restaurants and Bars Due to the Presence of COVID-19 in Colorado

Virtual Meetings

• Local Government Remote Function Fact Sheet
• Virtual Meetings Sample Presiding Officer Script
• CML has guidance and samples for open meetings/electronic participation and quasi-judicial electronic meetings on its Covid-19 resourcepage.

Questions

In partnership with the Governor's Office, the Division is managing a Local Government Coordination Call every other week with State department leaders to answer questions on timely emergency response and recovery issues. To join these calls, please register.