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...

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...

This memorandum provides a legislative history of county courthouse funding in Colorado.  Specifically, this memorandum provides information on:

• the origins of county courthouse funding laws;
• notable legal decisions regarding county courthouse funding;
• county
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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...

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...

This memorandum provides an overview of broadband internet service programs in Colorado, including the Colorado High Cost Support Mechanism; state grant programs and other state efforts; local governments’ ability to provide broadband; and related recent legislation.