The Colorado Department of Local Affairs distributes revenue derived from energy and mineral extraction statewide. These revenues come from State Severance Tax receipts and Federal Mineral Lease non-bonus payments.
- Severance Distribution
- Federal Mineral Lease distribution to counties and municipalities
- Federal Mineral Lease distribution to schools
- Five-year factor docs
Reporting Parties - Colorado Employee Residence Report Filing
Each year producers of minerals subject to State Severance Tax are required by law to file employee residence information, for the purpose of redistributing Severance Tax and Federal Mineral Lease (FML) revenue to Colorado local communities impacted by energy and mineral extraction and development.
Please consult the Colorado Employee Residence Report Portal User Guide for more information.
For Reporting Party Colorado Employee Residence Report Filing
Local Government Challenges
Both federal mineral lease and severance tax direct distributions use a count of municipal and county residents employed in mineral extraction as one of the factors to determine the allocations to and within counties. Beginning mid-June, Local Governments are encouraged to review the Colorado Employee Residence Report (CERR) data based upon their knowledge of industry employees residing in their jurisdiction to determine if any of the associated addresses require a challenge. CERR data review and address challenges are accessible through the link below.
For Local Government Address Challenges
Forms and Resources
Direct inquiries regarding initial program interest to your Regional Manager. Use the program contact listed below once the initial process with your Regional Manager is complete.
For Counties, Municipalities, and School Districts:
For Reporting Parties: