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.


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.



  • 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

Virtual Meetings


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.


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