Colorado Local
Government Handbook
2023 | Research Publication No. 795
Legislative Council Sta
Nonpartisan Services for Colorados Legislature
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The following Legislative Council Sta
members contributed to this report:
April Bernard, Consitituent Services Manager
Anna Gerstle, Senior Fiscal Analyst
Shukria Maktabi, Fiscal Analyst
Katie Kolupke, Graphic Design &
Administrative Support Specialist
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Introduction
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. It
is divided into nine sections:
Section 1 provides an overview of
the Colorado Department of Local
Aairs;
Sections 2 through 4 describe
county governments, municipal
governments, and city and county
governments;
Section 5 provides an overview
of local government land use and
planning powers;
Sections 6 and 7 describe special
districts and public schools;
Section 8 discusses the initiative
and referendum process for local
governments; and
Section 9 describes the laws
concerning term limits and recall of
local elected ocials.
Denver City & County Building
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Local Government Handbook
Table of Contents
Introduction .................................................................................................................................... 5
Section I: Overview of Colorado Department of Local Aairs ................................................. 1
Section II: County Governments .................................................................................................. 4
Organization and Structure...................................................................................................................................4
County Elected Ocials .........................................................................................................................................5
Salaries of County Ocials ...................................................................................................................................7
Home Rule Counties ............................................................................................................................................. 12
County Powers and Responsibilities ............................................................................................................... 12
County Revenue Sources .................................................................................................................................... 12
Revenues and Expenditures ............................................................................................................................... 14
Section III: Municipal Governments ..........................................................................................15
Statutory Towns and Cities ................................................................................................................................. 15
Home Rule Municipalities ................................................................................................................................... 17
Annexation ............................................................................................................................................................... 20
Discontinuance of Incorporation ..................................................................................................................... 22
Abandoned Municipalities ................................................................................................................................. 22
Financial Powers of Municipalities .................................................................................................................. 23
Section IV: City and County Governments ................................................................................24
Revenues and Expenditures ............................................................................................................................... 24
Section V: Local Government Land Use and Planning Powers ................................................27
General Land Use and Planning Laws for Local Governments ............................................................. 27
Municipal Land Use and Planning Powers ................................................................................................... 28
County Land Use and Planning Powers ........................................................................................................ 28
Local Governments and the Power of Eminent Domain ........................................................................ 29
Local Government Handbook
Section VI: Special Districts .........................................................................................................30
Types of Special Districts .................................................................................................................................... 30
Special Districts Listings .............................................................................................................. 31
Organization and Oversight of Special Districts ........................................................................................ 34
Dissolution of Special Districts ......................................................................................................................... 36
Reporting Requirements ..................................................................................................................................... 37
Section VII: Public Schools .......................................................................................................... 39
School Districts ....................................................................................................................................................... 39
Types of Public Schools ....................................................................................................................................... 42
Section VIII: Initiative and Referendum Process for Local Governments ..............................44
Section IX: Term Limits and Recall of Local Elected Ocials ..................................................45
Term Limits ............................................................................................................................................................... 45
Recall ........................................................................................................................................................................... 45
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Local Government Handbook
The Department of Local Aairs (DOLA)
supports Colorado’s local communities and
builds local government capacity through
training, technical, and nancial assistance.
The divisions of the department serve several
purposes for local entities, including disaster
recovery, provision of aordable housing,
property tax assessment and collection,
training for local government ocials, and
distribution of state and federal aid for
community projects. The department is
comprised of four divisions: the Executive
Director’s Oce, which includes the State
Demography Oce, the Division of Property
Taxation, the Division of Housing, and the
Division of Local Government, as well as a
quasi-judicial body, the Board of Assessment
Appeals. DOLA is appropriated $442.1 million
in total funding for FY 2022-23 with the
majority of funding consisting of cash fund
sources, as detailed in Figure 1.
Cash funds are separate funds received from
taxes, fees, and nes that are earmarked for
specic programs and typically related to the
identied revenue source. The largest cash
funds in the department’s budget come from
the Local Government Severance Tax Fund
($53.8 million), lottery proceeds credited to
the Conservation Trust Fund ($58 million),
Local Government Mineral Impact Fund
(44 million), Marijuana Tax Cash Fund ($3.8
million), and the Local Government Limited
Gaming Impact Fund ($5.2 million).
The following section describes the
functions of each division, and Figure 2
shows the FY 2022-23 appropriations to the
department’s divisions.
Executive Directors Oce. The
Executive Director provides leadership and
administrative support to the department’s
division including accounting, budgeting,
and human resource responsibilities. Within
the division, the State Demography Oce is
Section I: Overview of Colorado Department of Local Aairs
Colorado Residential Neighborhood
2
Local Government Handbook
the primary state agency for population and
demographic information. The oce makes
the data it collects publicly available to assist
local governments, nonprots, and the public.
Division of Property Taxation. The Division
of Property Taxation has three primary
responsibilities. First, the division oversees
the administration of property tax laws,
including issuing appraisal standards and
training county assessors. The division also
grants tax exemptions for charities, religious
organizations, and other eligible entities.
Lastly, the division sets valuations for public
utility and rail transportation companies.
The division is managed by the Property Tax
Administrator who is appointed by the State
Board of Equalization. The division provides
funding for the State Board of Equalization,
which supervises the administration of
property tax laws by local county assessors.
Division of Local Government. Currently,
there are 4,626 local governments in
Colorado. The Division of Local Government
provides information and training for local
governments in budget development,
purchasing, demographics, land use
planning, community development, water
and wastewater management, and regulatory
issues. Lastly, the division distributes state and
federal moneys to assist local governments in
capital construction and community services,
including, but not limited to:
Community Services Block Grants;
Community Development Block Grants;
Local Government Mineral and Energy
Impact Grants;
Local Government Severance Tax Fund
distributions;
Limited Gaming Impact Grants; and
Conservation Trust Fund distributions.
Division of Housing. The Division of Housing
(DOH) works with local communities to assist
Coloradans in accessing aordable, safe, and
secure housing. DOH work includes:
Figure 1
Department of Local Aairs FY 2022-23
Appropriation
(millions)
General Fund Cash Re-appropriated Funds Federal Funds Total Appropriaon
$55.30 $281.80 $22.40 $82.60 $442.10
12% 64% 5% 19% 100%
Re-appropriated Funds $22.40 5%
General Fund $55.30 12%
Federal Funds $82.60 19%
Cash Funds $281.80 64%
Total Appropriaon $442.10 100%
Re-appropriated Funds
$22.40
General Fund
$55.30
Federal Funds
$82.60
Cash Funds
$281.80
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
$442.10
Total
Appropriations
Source: Joint Budget Committee Sta
3
Local Government Handbook
increasing and preserving Colorado’s
inventory of aordable housing;
managing rental assistance vouchers;
creating and supporting collaborative
approaches to end homelessness; and
regulating the construction and
installation of factory-built structures.
Table 2
Divisions Within the Department of Local Affairs
FY 2022-23 Appropriation (millions)
Division
General
Fund
Cash
Fund
Re-
appropria
ted Funds
Federal
Funds
Director’s
Office
$3.60 $2.20 $5.00 $1.90 3.00%
Property
Taxation
$2.40 $1.30 $0.30 $0.00 1.00%
Housing $27.70 $88.20 $2.00 $68.80 42.00%
Local
Governme
nt
$21.60 $190.20 $15.10 $11.90 54.00%
$55.30 $281.90 $22.40 $82.60
Division
General
Fund
Cash
Fund
Re-
appropria
ted Funds
Federal
Funds
Total
Appropri
ation
$55.30 $281.80 $22.40 $82.60 100.00%
$442.10
Total Appropriation
Total Appropriation
$12.70
$4.00
$186.60
$238.80
$4
$2
$28
$22
$2
$1
$88
$190
$5
$0.3
$2
$15
$2
$69
$12
Director’s Office
Property Taxation
Housing
Local Government
General Fund
$55
Cash Fund
$282
Re-appropriated
Funds
$22
Federal Funds
$83
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Table 2
Divisions Within the Department of Local Affairs
FY 2022-23 Appropriation (millions)
Division
General
Fund
Cash
Fund
Re-
appropria
ted Funds
Federal
Funds
Director’s
Office
$3.60 $2.20 $5.00 $1.90 3.00%
Property
Taxation
$2.40 $1.30 $0.30 $0.00 1.00%
Housing $27.70 $88.20 $2.00 $68.80 42.00%
Local
Governme
nt
$21.60 $190.20 $15.10 $11.90 54.00%
$55.30 $281.90 $22.40 $82.60
Division
General
Fund
Cash
Fund
Re-
appropria
ted Funds
Federal
Funds
Total
Appropri
ation
$55.30 $281.80 $22.40 $82.60 100.00%
$442.10
Total Appropriation
Total Appropriation
$12.70
$4.00
$186.60
$238.80
$4
$2
$28
$22
$2
$1
$88
$190
$5
$0.3
$2
$15
$2
$69
$12
Director’s Office
Property Taxation
Housing
Local Government
General Fund
$55
Cash Fund
$282
Re-appropriated
Funds
$22
Federal Funds
$83
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Table 2
Divisions Within the Department of Local Affairs
FY 2022-23 Appropriation (millions)
Division
General
Fund
Cash
Fund
Re-
appropria
ted Funds
Federal
Funds
Director’s
Office
$3.60 $2.20 $5.00 $1.90 3.00%
Property
Taxation
$2.40 $1.30 $0.30 $0.00 1.00%
Housing $27.70 $88.20 $2.00 $68.80 42.00%
Local
Governme
nt
$21.60 $190.20 $15.10 $11.90 54.00%
$55.30 $281.90 $22.40 $82.60
Division
General
Fund
Cash
Fund
Re-
appropria
ted Funds
Federal
Funds
Total
Appropri
ation
$55.30 $281.80 $22.40 $82.60 100.00%
$442.10
Total Appropriation
Total Appropriation
$12.70
$4.00
$186.60
$238.80
$4
$2
$28
$22
$2
$1
$88
$190
$5
$0.3
$2
$15
$2
$69
$12
Director’s Office
Property Taxation
Housing
Local Government
General Fund
$55
Cash Fund
$282
Re-appropriated
Funds
$22
Federal Funds
$83
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Figure 2
Divisons Within the Department of Local Aairs
FY 2022-23 Appropriation
(millions)
Source: Joint Budget Committee Sta
Board of Assessment Appeals. The Board of
Assessment Appeals (BAA) is a quasi-judicial
body with nine members that hears appeals
concerning the valuation of real and personal
property, property tax abatements, and
property tax exemptions. Board members are
appointed by the Governor and conrmed by
the Senate.
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Local Government Handbook
provided under state law. The constitution
also provides for a county attorney who, by
statute, is appointed by and reports to the
county commissioners. The county ocers
are elected to four-year terms under the state
constitution. County ocers must be qualied
electors and have resided in the county for
at least one year preceding election. These
elected ocials have specic powers and
duties that are prescribed by law, and they
function independently from each other and
from the board of county commissioners.
All counties in Colorado are assigned to one
of six categories based on population and
other factors for the purposes of setting the
salaries of elected county ocials. Counties
Organization and Structure
Colorado is divided into 64 counties. Counties
are political subdivisions of state government,
and may only exercise those powers
specically provided in state law. Generally,
counties are responsible for law enforcement;
the provision of social services on behalf of
the state; the construction, maintenance,
and repair of roads and bridges; and general
control of land use in unincorporated areas.
County boundaries are established in
state law.
The Colorado Constitution establishes the
following county ocers: commissioners,
treasurers, assessors, coroners, clerk and
recorders, surveyors, and sheris, with duties
Section II: County Governments
Map 1
Colorado Counties
Source: Department of Local Aairs
CheyenneCheyenne
Kit Carson
Kit Carson
Yuma
Yuma
Washington
Washington
Phillips
Phillips
Sedgwick
Sedgwick
Logan
Logan
Morgan
Morgan
Weld
Weld
Broomfield
Broomfield
Adams
Adams
Denver
Denver
Glipin
Glipin
Boulder
Boulder
Larimer
Larimer
Jackson
Jackson
Grand
Grand
Routt
Routt
Moffat
Moffat
Arapahoe
Arapahoe
Elbert
Elbert
El Paso
El Paso
Teller
Teller
Park
Park
Chaffee
Chaffee
Lake
Lake
Pitkin
Pitkin
Delta
Delta
Mesa
Mesa
Garfield
Garfield
Rio Blanco
Rio Blanco
Eagle
Eagle
Summit
Summit
Jefferson
Jefferson
Clear Creek
Clear Creek
Fremont
Fremont
Custer
Custer
Saguache
Saguache
Ouray
Ouray
Gunnison
Gunnison
Douglas
Douglas
Lincoln
Lincoln
Kiowa
Kiowa
Prowers
Prowers
Bent
Bent
Otero
Otero
Crowley
Crowley
Pueblo
Pueblo
Huerfano
Huerfano
Baca
BacaLas AnimasLas Animas
Costilla
Costilla
Conejos
Conejos
Rio Grande
Rio Grande
Archuleta
Archuleta
La Plata
La Plata
Montezuma
Montezuma
Dolores
Dolores
San Miguel
San Miguel
Montrose
Montrose
Alamosa
Alamosa
Mineral
Mineral
San Juan
San Juan
Hinsdale
Hinsdale
5
Local Government Handbook
are also assigned a dierent class in state law
for the purpose of xing fees collected by the
county.
County Elected Ocials
County commissioners. The board of
county commissioners is the primary
policy-making body for the county and is
responsible for the county’s administrative
and budgetary functions. In fact, the county
commissioners approve the budgets for all
county departments. The board of county
commissioners has a duty to supervise the
conduct of general and special elections, and
is expected to consult and coordinate with
the clerk and recorder on rendering decisions
and interpreting state election codes. Most
counties have three commissioners who
represent separate districts, but are elected
by the voters of the entire county. Any county
with a population over 70,000 may expand its
board from three to ve commissioners by a
vote of county electors.
County clerk and recorder. As the primary
administrative ocer of the county, the
county clerk and recorder records deeds in
the county and serves as the clerk to the
board of county commissioners. The clerk
is also an agent of the state Department
of Revenue and is charged with the
administration of certain state laws relating
to motor vehicles, certication of automobile
titles, and motor vehicle registrations. The
clerk administers all primary, general, and
special elections held in the county, oversees
voter registration, publishes notices of
elections, appoints election judges, and
ensures the printing and distribution of
ballots. The clerk and recorder also issues
marriage licenses, maintains records and
books for the board of commissioners,
collects license fees and charges required
by the state, maintains property ownership
records, and provides deed abstracts upon
request.
County treasurer. The county treasurer is
responsible for the receipt, custody, and
disbursement of county funds. The treasurer
collects some state taxes and all property
taxes in the county, including those for other
units of local government such as cities and
school districts, minus a statutory collection
fee. The treasurer also conducts sales of
property for delinquent taxes.
County assessor. The county assessor is
responsible for discovering, listing, classifying,
and valuing all property in the county in
accordance with state laws. It is the assessor’s
duty to determine the actual and taxable
value of property. Most real property, such
as residential and commercial property, is
reassessed every odd-numbered year, and
personal property is reassessed every year.
The assessor is required to send out a notice
of valuation each year to property owners,
which reects the owner’s property value
and the amount of property taxes due to the
county treasurer.
County sheri. Counties are responsible for
law enforcement, which includes supporting
the court system and the district attorney
functions, as well as providing jail facilities
through the sheri. The county sheri is
the chief law enforcement ocer of the
unincorporated areas of a county and is
responsible for maintaining the peace and
enforcing the criminal laws of the state. The
sheri supports the county court system by
serving and executing processes, subpoenas,
writs, and orders as directed by the court.
The sheri oversees the operation of the
county jail. The sheri is also the re warden
for prairie or forest res in the county and
is responsible for county search and rescue
functions. County sheris can also provide law
enforcement for, or share jurisdiction with,
municipalities through contracts for services
or intergovernmental agreements (IGA). State
law species that any candidate for county
sheri must:
6
Local Government Handbook
be a citizen of the United States;
be a resident of the state of Colorado;
be a resident of the county in which the
person will hold the oce;
have a high school diploma or its
equivalent or a college degree;
complete a criminal history record check;
and
provide a complete set of ngerprints to a
qualied law enforcement agency.
Any person who has been convicted of;
pleaded guilty to; or entered a plea of nolo
contendere to any federal or state felony
charge is ineligible for the oce of sheri
unless the person has been pardoned.
County coroner. The county coroner is
responsible for investigating the cause and
manner of deaths, issuing death certicates,
and requesting autopsies. The coroner is the
only county ocial empowered to arrest the
county sheri, or to ll the position of interim
county sheri in the event of a vacancy or
when it is believed that the sheri cannot
or will not perform his or her duties. Similar
to the requirements for county sheri, state
law species that any candidate for county
coroner must:
be a citizen of the United States;
be a resident of the state of Colorado;
be a resident of the county in which the
person will hold the oce;
have a high school diploma or its
equivalent or a college degree;
complete a criminal history record check;
and
provide a complete set of ngerprints
to a qualied law enforcement agency
according to state law.
Additionally, any person who has been
convicted of; pleaded guilty to; or entered
a plea of nolo contendere to any federal or
state felony charge is ineligible for the oce
of county coroner unless he or she has been
pardoned.
A constitutional amendment, passed in 2002,
authorizes the General Assembly to require
that coroners receive minimum training
upon election to oce. State law requires
a training course of at least 40 hours using
the curriculum developed by the Colorado
Coroners Standards and Training (CCST)
board, which is overseen by the Department
of Public Health and Environment. Within
one year of taking oce for the rst time,
a coroner must obtain certication in basic
medical-legal death investigation from the
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Local Government Handbook
Colorado Coroners Association or another
training provider approved by the CCST
board. Coroners must complete in-service
training provided by the Colorado Coroners
Association or another training provider
approved by the CCST board each year that
the coroner is in oce.
County surveyor. The county surveyor is
responsible for any surveying duties for the
county and for settling boundary disputes
when directed by a court or when requested
by interested parties. The county surveyor
establishes the boundaries of county property,
including road rightsof-way, and supervises
construction surveys that impact the county.
County surveyors also create survey markers
and monuments, and conduct surveys relating
to toll roads and reservoirs. State law requires
that county surveyors meet the qualications
of a professional land surveyor and le an
ocial bond of $1,000 with the county clerk
and recorder.
Salaries of County Ocials
The Colorado Constitution requires the
General Assembly to set the salary levels for
county commissioners, sheris, treasurers,
assessors, clerk and recorders, and coroners.
The General Assembly must consider specic
factors when xing the compensation of
county ocers and compensate ocers
based on variations in workloads and
responsibilities.
The state constitution also provides
that county ocers cannot have their
compensation changed during their terms of
oce. Further, any change may occur only
when the compensation of all county ocers
within the same county is adjusted, or when
the compensation for the same county oce
in all of the counties of the state is increased
or decreased.
County categorization. All Colorado
counties are assigned a category — I through
VI — for the purpose of setting the salaries
of elected county ocials. In general, the
counties in categories I through III are
larger counties that are required to pay
higher salaries than counties in categories
IV through VI. The category assignments
are based on a number of factors, including
population, the number of persons residing
in the unincorporated areas of the county,
assessed valuation of properties in the county,
motor vehicle registrations, building permits,
military installations, and factors reecting
the workloads and responsibilities of county
ocers and tax resources of counties. These
categories are subject to change, based
on things like moving a county to another
category through legislation. The salary
schedule does not aect the city and county
governments of Broomeld and Denver, or
the home rule counties (Pitkin and Weld) that
are authorized to set their own compensation
rates.
In 2015, the General Assembly changed
the categorization of counties for the
purpose of setting salaries. Specically,
four subcategories were added to each
classication, for a total of 24 categories. All
changes to county salaries were eective
starting January 1, 2016, for all terms of oce
beginning after this date. Since 2015, several
changes have been made to the categories,
which are discussed later in this section.
County elected ocials’ salary commission.
In 2015, an independent commission made
recommendations to the General Assembly on
the equitable and proper salaries to be paid
to county elected ocials. The County Elected
Ocials’ Salary Commission was repealed by
the 2015 General Assembly, eective January
1, 2016.
Recent legislation. Senate Bill 15-288 created
24 categories — I-A through VI-D — for the
purposes of establishing the salaries of county
ocers whose terms begin on or after January
1, 2016. House Bill 16-1367 re-categorized
counties in regard to setting salaries for
county ocials. House Bill 18-1242 and House
Bill 20-1281 modied the categories for
8
Local Government Handbook
several counties, increasing and decreasing
the salaries in some counties. Government
ocials may not increase their salary for a
current term.
Table 1 summarizes the categorization of
counties. Several of these categories are not
currently applied to any counties and are
therefore not included in Table 6; however, a
county could be moved to another category
with future legislation.
Table 1
Categories of Counties to Set Salaries of
County Ocials Whose Terms Began On or After January 1, 2016
County
Category Counties
I-A
Adams, Arapahoe, Boulder, Douglas, Eagle, El Paso, Jeerson, Larimer, Pueblo, Routt,
Summit, and Weld*
I-D
Mesa
II-A
Gareld, Grand, and La Plata
II-B
Pitkin*
II-C
Fremont
III-A
Archuleta, Chaee, Clear Creek, Delta, Gunnison, Moat, Montezuma, Montrose, Morgan,
Ouray, Park, Rio Blanco, San Miguel, and Teller
III-B
Alamosa, Gilpin, and Logan
III-C
Otero, Las Animas
IV-A
Custer, Elbert, and Prowers
IV-B
Kit Carson, Lake, and Washington
IV-C
Huerfano, Rio Grande, and Yuma
V-A
Baca, Conejos, Costilla, Lincoln, Mineral, Phillips, Saguache, and San Juan
V-B
Crowley and Hinsdale
V-C
Bent and Dolores
V-D
Cheyenne
VI-C
Jackson and Sedgwick
VI-D
Kiowa
Source: Section 30-2-102 (1.5)(a), C. R. S.
* Home rule counties are authorized to set their own compensation rate (Pitkin and Weld Counties).
Prior to January 1, 2018 and every two
years thereafter, the director of research of
Legislative Council is required to adjust the
salaries of elected county ocials for ination
and post the adjusted salary amounts on the
General Assembly’s website. House Bill 22-
065 made changes to county coroner salaries
eective for terms beginning in 2023. These
are reected in recent salary calculations.
Current salaries may be found online.
9
Local Government Handbook
Map 2
County Category I
Map 3
County Category II
II-A
II-C
CheyenneCheyenne
Kit Carson
Kit Carson
Yuma
Yuma
Washington
Washington
Phillips
Phillips
Sedgwick
Sedgwick
Logan
Logan
Morgan
Morgan
Weld
Weld
Broomfield
Broomfield
Adams
Adams
Denver
Denver
Glipin
Glipin
Boulder
Boulder
Larimer
Larimer
Jackson
Jackson
Grand
Grand
Routt
Routt
Moffat
Moffat
Arapahoe
Arapahoe
Elbert
Elbert
El Paso
El Paso
Teller
Teller
Park
Park
Chaffee
Chaffee
Lake
Lake
Pitkin
Pitkin
Delta
Delta
Mesa
Mesa
Garfield
Garfield
Rio Blanco
Rio Blanco
Eagle
Eagle
Summit
Summit
Jefferson
Jefferson
Clear Creek
Clear Creek
Fremont
Fremont
Custer
Custer
Saguache
Saguache
Ouray
Ouray
Gunnison
Gunnison
Douglas
Douglas
Lincoln
Lincoln
Kiowa
Kiowa
Prowers
Prowers
Bent
Bent
Otero
Otero
Crowley
Crowley
Pueblo
Pueblo
Huerfano
Huerfano
Baca
BacaLas AnimasLas Animas
Costilla
Costilla
Conejos
Conejos
Rio Grande
Rio Grande
Archuleta
Archuleta
La Plata
La Plata
Montezuma
Montezuma
Dolores
Dolores
San Miguel
San Miguel
Montrose
Montrose
Alamosa
Alamosa
Mineral
Mineral
San Juan
San Juan
Hinsdale
Hinsdale
II-B
CheyenneCheyenne
Kit Carson
Kit Carson
Yuma
Yuma
Washington
Washington
Phillips
Phillips
Sedgwick
Sedgwick
Logan
Logan
Morgan
Morgan
Weld
Weld
Broomfield
Broomfield
Adams
Adams
Denver
Denver
Glipin
Glipin
Boulder
Boulder
Larimer
Larimer
Jackson
Jackson
Grand
Grand
Routt
Routt
Moffat
Moffat
Arapahoe
Arapahoe
Elbert
Elbert
El Paso
El Paso
Teller
Teller
Park
Park
Chaffee
Chaffee
Lake
Lake
Pitkin
Pitkin
Delta
Delta
Mesa
Mesa
Garfield
Garfield
Rio Blanco
Rio Blanco
Eagle
Eagle
Summit
Summit
Jefferson
Jefferson
Clear Creek
Clear Creek
Fremont
Fremont
Custer
Custer
Saguache
Saguache
Ouray
Ouray
Gunnison
Gunnison
Douglas
Douglas
Lincoln
Lincoln
Kiowa
Kiowa
Prowers
Prowers
Bent
Bent
Otero
Otero
Crowley
Crowley
Pueblo
Pueblo
Huerfano
Huerfano
Baca
BacaLas AnimasLas Animas
Costilla
Costilla
Conejos
Conejos
Rio Grande
Rio Grande
Archuleta
Archuleta
La Plata
La Plata
Montezuma
Montezuma
Dolores
Dolores
San Miguel
San Miguel
Montrose
Montrose
Alamosa
Alamosa
Mineral
Mineral
San Juan
San Juan
Hinsdale
Hinsdale
I-A I-D
10
Local Government Handbook
Map 4
County Category III
Map 5
County Category IV
III-A
III-B III-C
CheyenneCheyenne
Kit Carson
Kit Carson
Yuma
Yuma
Washington
Washington
Phillips
Phillips
Sedgwick
Sedgwick
Logan
Logan
Morgan
Morgan
Weld
Weld
Broomfield
Broomfield
Adams
Adams
Denver
Denver
Glipin
Glipin
Boulder
Boulder
Larimer
Larimer
Jackson
Jackson
Grand
Grand
Routt
Routt
Moffat
Moffat
Arapahoe
Arapahoe
Elbert
Elbert
El Paso
El Paso
Teller
Teller
Park
Park
Chaffee
Chaffee
Lake
Lake
Pitkin
Pitkin
Delta
Delta
Mesa
Mesa
Garfield
Garfield
Rio Blanco
Rio Blanco
Eagle
Eagle
Summit
Summit
Jefferson
Jefferson
Clear Creek
Clear Creek
Fremont
Fremont
Custer
Custer
Saguache
Saguache
Ouray
Ouray
Gunnison
Gunnison
Douglas
Douglas
Lincoln
Lincoln
Kiowa
Kiowa
Prowers
Prowers
Bent
Bent
Otero
Otero
Crowley
Crowley
Pueblo
Pueblo
Huerfano
Huerfano
Baca
BacaLas AnimasLas Animas
Costilla
Costilla
Conejos
Conejos
Rio Grande
Rio Grande
Archuleta
Archuleta
La Plata
La Plata
Montezuma
Montezuma
Dolores
Dolores
San Miguel
San Miguel
Montrose
Montrose
Alamosa
Alamosa
Mineral
Mineral
San Juan
San Juan
Hinsdale
Hinsdale
IV-A
IV-B IV-C
CheyenneCheyenne
Kit Carson
Kit Carson
Yuma
Yuma
Washington
Washington
Phillips
Phillips
Sedgwick
Sedgwick
Logan
Logan
Morgan
Morgan
Weld
Weld
Broomfield
Broomfield
Adams
Adams
Denver
Denver
Glipin
Glipin
Boulder
Boulder
LarimerLarimer
Jackson
Jackson
Grand
Grand
Routt
Routt
Moffat
Moffat
Arapahoe
Arapahoe
Elbert
Elbert
El Paso
El Paso
Teller
Teller
Park
Park
Chaffee
Chaffee
Lake
Lake
Pitkin
Pitkin
Delta
Delta
Mesa
Mesa
Garfield
Garfield
Rio Blanco
Rio Blanco
Eagle
Eagle
Summit
Summit
Jefferson
Jefferson
Clear Creek
Clear Creek
Fremont
Fremont
Custer
Custer
Saguache
Saguache
Ouray
Ouray
Gunnison
Gunnison
Douglas
Douglas
Lincoln
Lincoln
Kiowa
Kiowa
Prowers
Prowers
Bent
Bent
Otero
Otero
Crowley
Crowley
Pueblo
Pueblo
Huerfano
Huerfano
Baca
BacaLas AnimasLas Animas
Costilla
Costilla
Conejos
Conejos
Rio Grande
Rio Grande
Archuleta
Archuleta
La Plata
La Plata
Montezuma
Montezuma
Dolores
Dolores
San Miguel
San Miguel
Montrose
Montrose
Alamosa
Alamosa
Mineral
Mineral
San Juan
San Juan
Hinsdale
Hinsdale
11
Local Government Handbook
Map 6
County Category V
Map 7
County Category VI
V-A V-B V-C V-D
CheyenneCheyenne
Kit Carson
Kit Carson
Yuma
Yuma
Washington
Washington
Phillips
Phillips
Sedgwick
Sedgwick
Logan
Logan
Morgan
Morgan
Weld
Weld
Broomfield
Broomfield
Adams
Adams
Denver
Denver
Glipin
Glipin
Boulder
Boulder
Larimer
Larimer
Jackson
Jackson
Grand
Grand
Routt
Routt
Moffat
Moffat
Arapahoe
Arapahoe
Elbert
Elbert
El Paso
El Paso
Teller
Teller
Park
Park
Chaffee
Chaffee
Lake
Lake
Pitkin
Pitkin
Delta
Delta
Mesa
Mesa
Garfield
Garfield
Rio Blanco
Rio Blanco
Eagle
Eagle
Summit
Summit
Jefferson
Jefferson
Clear Creek
Clear Creek
Fremont
Fremont
Custer
Custer
Saguache
Saguache
Ouray
Ouray
GunnisonGunnison
Douglas
Douglas
Lincoln
Lincoln
Kiowa
Kiowa
Prowers
Prowers
Bent
Bent
Otero
Otero
Crowley
Crowley
Pueblo
Pueblo
Huerfano
Huerfano
Baca
BacaLas AnimasLas Animas
Costilla
Costilla
Conejos
Conejos
Rio Grande
Rio Grande
Archuleta
Archuleta
La Plata
La Plata
Montezuma
Montezuma
Dolores
Dolores
San Miguel
San Miguel
Montrose
Montrose
Alamosa
Alamosa
Mineral
Mineral
San Juan
San Juan
Hinsdale
Hinsdale
VI-C VI-D
CheyenneCheyenne
Kit Carson
Kit Carson
Yuma
Yuma
Washington
Washington
Phillips
Phillips
Sedgwick
Sedgwick
Logan
Logan
Morgan
Morgan
Weld
Weld
Broomfield
Broomfield
Adams
Adams
Denver
Denver
Glipin
Glipin
Boulder
Boulder
Larimer
Larimer
Jackson
Jackson
Grand
Grand
Routt
Routt
Moffat
Moffat
Arapahoe
Arapahoe
Elbert
Elbert
El Paso
El Paso
Teller
Teller
Park
Park
Chaffee
Chaffee
Lake
Lake
Pitkin
Pitkin
Delta
Delta
Mesa
Mesa
Garfield
Garfield
Rio Blanco
Rio Blanco
Eagle
Eagle
Summit
Summit
Jefferson
Jefferson
Clear Creek
Clear Creek
Fremont
Fremont
Custer
Custer
Saguache
Saguache
Ouray
Ouray
Gunnison
Gunnison
Douglas
Douglas
Lincoln
Lincoln
Kiowa
Kiowa
Prowers
Prowers
Bent
Bent
Otero
Otero
Crowley
Crowley
Pueblo
Pueblo
Huerfano
Huerfano
Baca
BacaLas AnimasLas Animas
Costilla
Costilla
Conejos
Conejos
Rio Grande
Rio Grande
Archuleta
Archuleta
La Plata
La Plata
Montezuma
Montezuma
Dolores
Dolores
San Miguel
San Miguel
Montrose
Montrose
Alamosa
Alamosa
Mineral
Mineral
San Juan
San Juan
Hinsdale
Hinsdale
12
Local Government Handbook
Home Rule Counties
The Colorado Constitution enables the
voters of a county to adopt a home rule
charter providing for the organization and
structure of their county. A county charter
may establish, either at the outset or by
subsequent amendment, its own structure of
county government. This includes the number,
terms, qualications, duties, compensation,
and method of selection of county ocials
and employees. A county home rule charter
does not provide the “functional” home rule
powers found in municipal charters, and, as
subdivisions of the state, a home rule county
must continue to provide the county services
required by law. Currently, there are two
home rule counties in Colorado: Pitkin and
Weld. Broomeld and Denver are also “home
rule,” but have unique dual city/county status
and specic constitutional provisions. City and
county governments are discussed further in
Section IV.
County Powers and Responsibilities
Mandatory services. Counties have the
powers, duties, and authorities that are
explicitly conferred upon them by state law.
Specic statutory responsibilities include
the provision of jails, weed control, and
establishment of a county or district public
health agency to provide, at minimum, health
and human services mandated by the state.
Discretionary powers. Counties also have
several discretionary powers to provide
certain services or control certain activities.
Listed below are other commonly used
powers or services that a board of county
commissioners is authorized to implement.
Under state law, counties have the authority
to:
provide veteran services;
operate emergency telephone services;
provide ambulance services;
conduct law enforcement;
provide street lighting;
operate mass transit systems;
build and maintain roads and bridges;
construct and maintain airports;
lease or sell county-owned mineral and oil
and gas rights;
provide water and sewer services;
control wildre planning and response;
promote agriculture research and protect
agricultural operations;
administer pest control; and
operate districts for irrigation,
cemeteries, libraries, recreation, solid
waste and disposal, and various types of
improvement districts.
Under state law, a board of county
commissioners is also authorized to control
specic activities through police powers or
through licensing requirements. Some of
the most common county powers are used
to regulate activities such as marijuana,
trash removal, animal control, disturbances
and riots, and the discharge of rearms in
unincorporated areas of urban counties. In
other areas, such as liquor licenses, landlls,
and pest control, counties and the state share
authority.
County Revenue Sources
Counties have the power to collect property
and sales and use taxes, as well as to incur
debt, enter into contracts, and receive grants
and gifts. While property taxes are the main
source of county revenue, counties may also
collect other sources of revenue at the local
level and receive state and federal dollars.
County property taxes. Under Colorado
law, property taxes, also called ad valorem
taxes, may only be assessed for local
government services. Property taxes are paid
on a proportion of a property’s value. This
assessed value of a property is determined by
multiplying the actual value by the assessment
rate, and the property tax is determined by
multiplying a property’s assessed value by a
mill levy. A mill is one-tenth of a cent; or $1
of taxes for each $1,000 of assessed value.
13
Local Government Handbook
County property tax levies are restricted by
the 5.5 percent limit on annual growth of
revenue in state law, and the mill levy rate
limit and the property tax revenue limit under
the Taxpayer’s Bill of Rights (TABOR).
Debt. Counties can incur either revenue debt,
based solely upon a specied revenue stream,
or general obligation debt, which constitutes
a general obligation of the local government
to repay the debt. Counties may also enter
into lease-purchase arrangements (as an
alternative to debt nancing) to build major
facilities such as justice centers.
Sales taxes. Sales taxes are levied in most
counties. The tax is collected at no charge
by the state Department of Revenue and
remitted monthly to the county.
Use taxes. Counties may also collect a use
tax. A use tax is levied on the retail price of
certain tangible personal property purchased
outside a taxing jurisdiction, but stored,
used, or consumed within that jurisdiction.
Counties are limited to collecting a use
tax on construction and building materials
and motor vehicles. The purpose of a use
tax is to equalize competition between in-
county and out-of-county vendors making
wholesale purchases. If a county has a use tax
on construction and building materials, for
example, a vendor is required to pay use tax
on the building materials purchased outside
of the county and used within the county.
When this circumstance occurs, the county
sales tax is not collected.
Figure 3
2020 Revenue Totals for Colorado County Governments
(billions)
(millions)
Other Taxes
$0.9
Intergovernmental
Revenue
$1.9
Local Taxes
$2.9
$17
$137
$898
$1,847
Property Tax
Sales and Use Tax
Specific Ownership Tax
Other Local Taxes
$11
$17
$194
$682
$998
Other Intergovernmental
Social Services
Highway Users Tax Fund
Vehicle Registration Fees
Conservation Trust Fund
$4
$6
$78
$232
$535
Service Charges
Miscellaneous
Licenses & Permits
Enterprise Transfers
Fines
Local Taxes
Intergovernmental Revenue
Other Taxes
14
Local Government Handbook
Leadville, CO
Figure 4
2020 Expenditure Totals for Colorado County Governments
Table 8
2020 Expenditure Totals for Colorado County Governments
0.000001
Local Expenditures Amount % of Total
Miscellaneous $124 2%
Judicial $134 2%
Culture and Recreation $256 5%
Health $315 6%
Public Works $621 11%
Social Services $849 16%
Public Safety $1,071 20%
General Government $1,213 23%
$4,583
Total Operating Expenditures $14,583 85%
Debt Service $0 3%
Transfer to Enterprises and Outside Entities $194 4%
Capital Outlay $444 8%
Total Other Expenditures $793 15%
Total Expenditures $5,376 100.00%
Total Operating Expenditures $4,583 85%
Total Other Expenditures $793 15%
Total Expenditures $5,376 100%
Operating Expenditures
Other Expenditures
$124
$134
$256
$315
$621
$849
$1,071
$1,213
General Government
Public Safety
Social Services
Public Works
Health
Culture and Recreation
Judicial
Miscellaneous
$156
$194
$444
Capital Outlay
Transfer to Enterprises
and Outside Entities
Debt Service
Total Operating
Expenditures
$4,583
Total Other
Expenditures
$793
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
0%
15%
70%
50%
20%
10%
30%
40%
60%
80%
90%
85%
Total Expenditures, $5,376
Table 8
2020 Expenditure Totals for Colorado County Governments
0.000001
Local Expenditures Amount % of Total
Miscellaneous $124 2%
Judicial $134 2%
Culture and Recreation $256 5%
Health $315 6%
Public Works $621 11%
Social Services $849 16%
Public Safety $1,071 20%
General Government $1,213 23%
$4,583
Total Operating Expenditures $14,583 85%
Debt Service $0 3%
Transfer to Enterprises and Outside Entities $194 4%
Capital Outlay $444 8%
Total Other Expenditures $793 15%
Total Expenditures $5,376 100.00%
Total Operating Expenditures $4,583 85%
Total Other Expenditures $793 15%
Total Expenditures $5,376 100%
Operating Expenditures
Other Expenditures
$124
$134
$256
$315
$621
$849
$1,071
$1,213
General Government
Public Safety
Social Services
Public Works
Health
Culture and Recreation
Judicial
Miscellaneous
$156
$194
$444
Capital Outlay
Transfer to Enterprises
and Outside Entities
Debt Service
Total Operating
Expenditures
$4,583
Total Other
Expenditures
$793
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
0%
15%
70%
50%
20%
10%
30%
40%
60%
80%
90%
85%
Total Expenditures, $5,376
Table 8
2020 Expenditure Totals for Colorado County Governments
0.000001
Local Expenditures Amount % of Total
Miscellaneous $124 2%
Judicial $134 2%
Culture and Recreation $256 5%
Health $315 6%
Public Works $621 11%
Social Services $849 16%
Public Safety $1,071 20%
General Government $1,213 23%
$4,583
Total Operating Expenditures $14,583 85%
Debt Service $0 3%
Transfer to Enterprises and Outside Entities $194 4%
Capital Outlay $444 8%
Total Other Expenditures $793 15%
Total Expenditures $5,376 100.00%
Total Operating Expenditures $4,583 85%
Total Other Expenditures $793 15%
Total Expenditures $5,376 100%
Operating Expenditures
Other Expenditures
$124
$134
$256
$315
$621
$849
$1,071
$1,213
General Government
Public Safety
Social Services
Public Works
Health
Culture and Recreation
Judicial
Miscellaneous
$156
$194
$444
Capital Outlay
Transfer to Enterprises
and Outside Entities
Debt Service
Total Operating
Expenditures
$4,583
Total Other
Expenditures
$793
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
0%
15%
70%
50%
20%
10%
30%
40%
60%
80%
90%
85%
Total Expenditures, $5,376
Revenues and Expenditures
Figure 3 shows the total amounts of revenue
received by Colorado counties in 2020,
of which 33 percent is from property tax
revenue, 16 percent is from sales and use
taxes, and 12 percent is from state and
federal sources for social services. Figure
8 shows the total amount of expenditures
spent by Colorado counties in 2020, including
20 percent on public safety, 16 percent on
social services, 11 percent on public works,
and 8 percent on capital outlay. 2020 is the
most recent available data due to lag time
between the end of the scal year and year-
end auditing and verication of revenue and
expenditures.
Total Operating Expenditures
Total Expenditures
Total Other Expenditures
(millions)
15
Local Government Handbook
EckleyEckley
Paoli
Paoli
Ovid
Ovid
Julesburg
Julesburg
Sedgwick
Sedgwick
Crook
Crook
Peetz
Peetz
Iliff
Iliff
Fleming
Fleming
Merino
Merino
Hillrose
Hillrose
Brush
Brush
Wiggins
Wiggins
Keenseburg
Keenseburg
Hudson
Hudson
Lochbuie
Lochbuie
Superior
Superior
Lakeside
Lakeside
Bennett
Bennett
Deer Trail
Deer Trail
FoxfieldFoxfield
Montezuma
Montezuma
Red Cliff
Red Cliff
Alma
Alma
Fairplay
Fairplay
Buena Vista
Buena Vista
Pitkin
Pitkin
Salida
Salida
Bonanza
Bonanza
Poncha
Springs
Poncha
Springs
Blue River
Blue River
Leadville
Leadville
Silver Plume
Silver Plume
Empire
Empire
Fraser
Fraser
Granby
Granby
Walden
Walden
Hot Sulphur
Springs
Hot Sulphur
Springs
Kremmling
Kremmling
Oak CreekOak Creek
Yampa
Yampa
Meeker
Meeker
Dinosaur
Dinosaur
Rangely
Rangely
Carbonate
Carbonate
De Beque
De Beque
Palisade
Palisade
Collbran
Collbran
MarbleMarble
Paonia
Paonia
Hotchkiss
Hotchkiss
Crawford
Crawford
Olathe
Olathe
Orchard City
Orchard City
Elizabeth
Elizabeth
Limon
Limon
Genoa
Genoa
Hugo
Hugo
Arriba
Arriba
Seibert
Seibert
Flagler
Flagler
Stratton
Stratton
Bethune
Bethune
Kit Carson
Kit Carson
Eads
Eads
Haswell
Haswell
Sheridan Lake
Sheridan Lake
Hartman
Hartman
Holly
Holly
Wiley
Wiley
Las Animas
Las Animas
Sugar City
Sugar City
Ordway
Ordway
Cheraw
Cheraw
Manzanola
Manzanola
Swink
Swink
Fowler
Fowler
Boone
Boone
Rye
Rye
Walsenburg
Walsenburg
La Veta
La Veta
Blanca
Blanca
La Jara
La Jara
Manassa
Manassa
Antonito
Antonito
Romeo
Romeo
San Luis
San Luis
Aguilar
Aguilar
Cokedale
Cokedale
Starkville
Starkville
Branson
Branson
Kim
Kim
Two Buttes
Two Buttes
Walsh
Walsh
Vilas
Vilas
Campo
Campo
Springfield
Springfield
Pritchett
Pritchett
Hooper
Hooper
Crestone
Crestone
Saguache
Saguache
Moffat
Moffat
Center
Center
Lake City
Lake City
Silverton
Silverton
Bayfield
Bayfield
Ignacio
Ignacio
Mancos
Mancos
Dolores
Dolores
Dove Creek
Dove Creek
Sawpit
Sawpit
Norwood
Norwood
Naturita
Naturita
Nucla
Nucla
Del Norte
Del Norte
South Fork
South Fork
City of
Creede
City of
Creede
Florence
Florence
Brookside
Brookside
Coal Creek
Coal Creek
Williamsburg
Williamsburg
Silver Cliff
Silver Cliff
Westcliffe
Westcliffe
Rockvale
Rockvale
Calhan
Calhan
Cripple Creek
Victor
Cripple Creek
Victor
Simla
Simla
Ramah
Ramah
Green
Mountain Falls
Green
Mountain Falls
Olney Springs
Olney Springs
Rocky Ford
Rocky Ford
Crowley
Crowley
Granada
Granada
Cheyenne
Wells
Cheyenne
Wells
Vona
Vona
Palmer Lake
Palmer Lake
Monument
Monument
Bow Mar
Bow Mar
ColumbineColumbine
Valley
Valley
Nederland
Nederland
Idaho
Spring
Idaho
Spring
Fort
Lupton
Fort
Lupton
Grover
Grover
Nunn
Nunn
Pierce
Pierce
Ault
Ault
Eaton
Eaton
Kersey
Kersey
LaSalle
LaSalle
Gilcrest
Gilcrest
Platteville
Platteville
MillikenMilliken
Severance
Severance
Wellington
Wellington
Garden City
Garden City
Estes Park
Estes Park
Berthoud
Berthoud
Mead
Mead
Firestone
Firestone
Frederick
Frederick
Erie
Erie
Lyons
Lyons
Grand Lake
Grand Lake
Jamestown
Jamestown
Raymer
Raymer
Log Lane
Village
Log Lane
Village
Haxtun
Haxtun
OtisOtis
Akron
Akron
Map 8
Colorado Statutory Cities
Overview. There are 272 municipalities
in Colorado, including 99 home rule
municipalities, 170 statutory municipalities, 2
consolidated city and county governments,
and 1 territorial charter municipality. A brief
description of each type of government
follows.
Statutory Towns and Cities
Formation. Residents of unincorporated areas
may form a municipal corporation under the
authority of state laws. Municipalities formed
under these laws, called statutory cities
and towns, are limited to exercising powers
specically granted to them by state law. In
general, ordinances of statutory towns and
cities that conict with state laws are invalid.
Residents in areas with 2,000 or fewer persons
may form a statutory town, and residents
in areas with more than 2,000 persons may
form a statutory city. There are 11 statutory
cities and 159 statutory towns in Colorado.
These statutory cities and towns are shown
in the map below, and a list can be found in
Appendix A. The small number of statutory
cities reects the preference of city residents
Section III: Municipal Governments
Source: Department of Local Aairs
16
Local Government Handbook
for constitutional home rule authority over
statutory powers.
To form a statutory town or city, residents
must rst le a petition for incorporation with
the district court of the county in which the
municipality is to be located. The petition
must be signed by at least 150 registered
electors who are landowners and residents of
the area to be incorporated. However, if the
area is located in a county with a population
of fewer than 25,000, 40 signatures are
required. The court reviews the petition to
determine whether the proposed municipality
satises statutory requirements. For example,
the law prohibits an incorporation election
if the proposed area includes, on average,
fewer than 50 persons per square mile. The
court will order an incorporation election
after it determines that the proposed area for
incorporation satises statutory requirements.
Incorporation occurs if a majority of the
registered electors vote to approve the
incorporation.
If the area of proposed incorporation includes
fewer than 500 registered electors, the board
of county commissioners may refuse to permit
an incorporation election if it determines
the proposal fails to satisfy certain statutory
requirements. For example, the board may
refuse to permit an incorporation election if
the proposed incorporation is inconsistent
with a county or regional comprehensive plan.
Municipal powers. State law provides
statutory cities and towns a broad range of
powers to address the needs of their denser
populations through self-government,
including administrative, police, and nancial
powers. Administrative powers enable
municipalities to ll vacancies in municipal
oces, appoint a board of health, and provide
ambulance, hospital, and other services.
Police powers enable municipalities to
enforce local laws, as well as enact measures
to preserve and protect the safety, health,
and welfare of the community. These powers
enable municipalities to prohibit oensive or
unwholesome businesses within municipal
limits or to compel such businesses to abate
their impacts. For example, Amendment
64, approved by the voters in 2012, allows
towns and cities to either regulate or prohibit
the sale of recreational marijuana within
their boundaries. State laws also grant
municipalities broad nancial powers to
nance municipal activities. This includes the
ability to levy taxes, impose fees, and issue
bonds and other types of debt to fund various
public projects such as infrastructure and
public building improvements. Municipalities
are also granted signicant authority to
manage land use and growth.
Town governments. The legislative and
corporate authority of statutory towns is
vested in a board of trustees that consists of
a mayor and up to six trustees. The mayor
and members of the board of trustees are
Administrative powers
enable municipalities to ll
vacancies in municipal oces,
appoint a board of health, and
provide ambulance, hospital,
and other services. Police
powers enable municipalities
to enforce local laws, as well as
enact measures to preserve and
protect the safety, health, and
welfare of the community.
17
Local Government Handbook
elected from the town at large. The mayor
presides over board meetings and has the
same voting powers as other board members.
However, a town may adopt an ordinance that
limits mayors to voting only when there is a
tie vote of the board, provided the ordinance
also authorizes the mayor to veto spending
ordinances. This limit also provides that the
veto may be overruled by a two-thirds vote of
the board. The board of trustees is required to
appoint a clerk, treasurer, and town attorney,
or adopt an ordinance that provides for the
election of these oces. The clerk is the
custodian of municipal records. The board
may also appoint a town administrator to
oversee sta and the daily operations of the
town. Terms of the mayor and trustees are
two years, unless an ordinance is adopted to
extend the terms to four years. Because they
lack specic authority, statutory towns may
not adopt a city council-city manager form of
municipal government.
City governments. The legislative and
corporate authority of statutory cities are
vested in an elected mayor and city council.
The mayor presides over city council meetings
and has the same voting powers as other
board members. The mayor is responsible
for supervising the conduct of municipal
ocers and investigating complaints against
them. As with statutory towns, cities may
adopt an ordinance that limits mayors to
voting only when there is a tie vote of the
board. The ordinance must also authorize
the mayor to veto spending ordinances that
may be overruled by a two-thirds vote of
the board. Mayors are elected from the city
at large. Members of the council are elected
to represent a specic ward. The city clerk
and treasurer are elected from the city at
large. However, the city council may submit a
proposal to the registered electors to change
the city clerk and treasurer to appointive
oces. If approved by the voters, the
appointment of the city clerk and treasurer
would be made by the city council. The city
council may also submit a proposal to the
registered electors to return these oces to
elective oces.
City council-city manager governments.
Most Colorado municipalities with over 5,000
residents are organized as city council-city
manager municipalities. Under this form
of government, the mayor and the council
primarily address policy matters, and a
professional manager implements and
administers the council’s policies. At least 5
percent of a city’s registered electors must
sign a petition to cause an election to adopt
a city council-city manager form of municipal
government. This petition species whether
the mayor will be elected from among the
members of the city council or will be elected
from the city at large. If the voters approve
reorganizing as a city councilcity manager
form of municipal government, the council
appoints a city manager to supervise the
administration of the city and to ensure that
city ordinances are enforced. The council
must choose a manager based on his or her
executive and administrative qualications.
The city manager does not need be a resident
of the city or state at the time of appointment,
but may be required, by ordinance, to reside
in the city after appointment. The council
may not appoint a sitting council member as
city manager. The manager has the power
to appoint and remove all ocers and
employees in the administrative service of the
city. The council is prohibited from directing
the hiring or removal of administrative ocers
and employees.
Home Rule Municipalities
Overview. The Colorado Constitution allows
cities and towns to adopt a home rule charter.
Home rule charters have been adopted by
99 municipalities in Colorado. Home rule
municipalities can be seen in the maps 9 and
10 and are listed in Appendix A. A home rule
charter provides a city or town with greater
authority to regulate local and municipal
matters than is available to statutory
municipalities. Most home rule municipalities
have adopted the city council-city manager
form of municipal government.
18
Local Government Handbook
Map 10
Colorado Home Rule
Municipalities
Source: Department of Local Aairs
HolyokeHolyoke
Sterling
Sterling
Yuma
Yuma
Wray
Wray
Burlington
Burlington
Fort Morgan
Fort Morgan
Lamar
Lamar
La Junta
La Junta
Pueblo
PuebloPuebloPueblo
Frisco
Frisco
Dillon
Dillon
Silverthorne
Silverthorne
Vail
Vail
Avon
Avon
Minturn
Minturn
Eagle
Eagle
Gypsum
Gypsum
Glenwood
Springs
Glenwood
Springs
Cañon City
Cañon City
Aspen
Aspen
Basalt
Basalt
Carbondale
Carbondale
Parachute
Parachute
Fruita
Fruita
Snowmass Village
Snowmass Village
Fountain
Fountain
Woodland Park
Woodland Park
Gunnison
Gunnison
Montrose
Montrose
Ridgway
Ridgway
Ouray
Ouray
Ophir
Ophir
Telluride
Telluride
Crested
Butte
Crested
Butte
Cedaredge
Cedaredge
Delta
Delta
Colorado
Springs
Colorado
Springs
Manitou
Springs
Manitou
Springs
Mount
Crested
Butte
Mount
Crested
Butte
Pagosa
Springs
Pagosa
Springs
Mountain
Village
Mountain
Village
Castle
Silt
Castle
Silt
Grand
Junction
Grand
Junction
New
Rifle
New
Rifle
Trinidad
Trinidad
SanfordSanford
Alamosa
Alamosa
Monte Vista
Monte Vista
Rico
Rico
Cortez
Cortez
Durango
Durango
Breckenridge
Breckenridge
Winter Park
Winter Park
Map 9
Colorado Home Rule Municipalities
Front Range Zoom
KiowaKiowa
Morrison
Morrison
Lakewood
Lakewood
Glendale
Glendale
Aurora
Aurora
Dacono
Dacono
Johnstown
Johnstown
Evans
Evans
Greeley
Greeley
Windsor
Windsor
Loveland
Loveland
Fort Collins
Fort Collins
Timnath
Timnath
Arvada
Arvada
Westminster
Westminster
Louisville
Louisville
Lafayette
Lafayette
Boulder
Boulder
Ward
Ward
Longmont
Longmont
Federal
Heights
Federal
Heights
Thornton
Thornton
Brighton
Brighton
Northglenn
Northglenn
Commerce City
Commerce City
Mountain View
Mountain View
Edgewater
Edgewater
Wheat Ridge
Wheat Ridge
Golden
Golden
Central City
Central City
Black Hawk
Black Hawk
Winter Park
Winter Park
Parker
Parker
Lone Tree
Lone Tree
Centennial
Centennial
Littleton
Littleton
Sheridan
Sheridan
Englewood
Englewood
Greenwood
Village
Greenwood
Village
Cherry
Hills
Village
Cherry
Hills
Village
Larkspur
Larkspur
Castle Rock
Castle Rock
Castle Pines
Castle Pines
19
Local Government Handbook
Formation. The process for adopting,
amending, and repealing home rule charters
is specied in state law. Under state law, at
least 5 percent of the registered electors of a
municipality may petition the municipality’s
governing body to hold a charter commission
election. Alternatively, the governing body
may adopt an ordinance to cause a charter
commission election. If approved by the
voters, the charter commission has 120 days
to draft a home rule charter. The charter
identies the municipality’s powers, governing
structure, terms of elected oces, budget and
election procedures, procedures for initiative
and referendum of measures, and the process
for the recall of ocers.
Once approved by the commission, a charter
must be submitted to the voters for their
approval. If rejected by the voters, the
commission may draft another charter for
consideration at a future election. Rejection of
the second charter by the voters results in the
dissolution of the charter commission. Home
rule charters may be amended or repealed
through similar procedures as the creation of
a charter. State law also provides a process
for voters to adopt a home rule charter at the
time of incorporation.
Powers. A home rule charter provides a city
or town with the greatest authority to regulate
local and municipal matters. In general, a
home rule city’s ordinances pertaining to local
matters supersede conicting state laws. For
example, the courts have determined that
zoning is primarily a matter of local concern.
Consequently, a home rule municipality may
adopt its own procedures to rezone an area
instead of following the statutory requirement
pertaining to rezoning. State law also grants
home rule municipalities additional powers.
For example, the Local Government Land Use
Control Enabling Act allows home rule cities
and towns to regulate activities that impact
a community or surrounding area, to provide
planned and orderly use of land, and to
protect the environment.
Matters of local, state, and mixed concerns.
State laws may take precedence over
conicting home rule ordinances when such
issues are a matter of statewide concern.
For example, the Colorado Supreme Court
determined that a city ordinance requiring
a private use permit before occupying
or using public rights of way in the City
and County of Denver was illegal because
it conicted with “valid state statute on
matter of mixed state and local concern.”
According to a recent Colorado Supreme
Court decision, a standard test is not
available for determining whether a matter
is a local, state, or mixed concern. Rather,
the court has made such a determination on
an ad hoc basis, “considering the totality of
circumstances.” For example, the court has
identied several factors to be considered,
including the need for statewide uniformity
and the extraterritorial impacts of municipal
legislation. The court may also consider
whether the subject matter is traditionally
governed by state or local government
and any state constitutional provisions that
specically address the issue.
State laws may take
precedence over conicting
home rule ordinances when
such issues are a matter of
statewide concern.
20
Local Government Handbook
An enclave is an
unincorporated area entirely
contained within the boundaries
of a municipality. Once an
enclave has existed for three
years, it may be annexed by a
municipal ordinance.
The General Assembly has used
this constitutional authority
to create three annexation
procedures: annexation
initiative by petition of
landowners; annexation by
election; and annexation by
ordinance.
Annexation
Annexation is the process whereby land that is
adjacent to a municipality is incorporated into
the municipal boundaries. The Bill of Rights in
the Colorado Constitution limits the authority
of municipalities to annex lands. Annexation
of an unincorporated area may not occur
unless one of the following conditions is met:
annexation has been approved by the
majority vote of the landowners and the
registered electors in the area proposed to
be annexed;
the annexing municipality has received a
petition for annexation signed by more
than 50 percent of landowners who own
more than 50 percent of the area that is
proposed to be annexed; or
the area is entirely surrounded by,
or is solely owned by, the annexing
municipality.
The constitution allows the General
Assembly to establish annexation procedures
under specic conditions. It has used
this authority to create three annexation
procedures: annexation initiative by petition
of landowners; annexation by election; and
annexation by ordinance. A brief description
of these procedures follows.
Requirements of land to be annexed.
State laws limit the type of land that may
be annexed. The land should share at least
one-sixth of its border with the existing
municipal boundary. The land must also share
a community of interest with the annexing
municipality; be urban or likely to become
urban; and be capable of being integrated
with the annexing municipality. Consent of a
land owner is required if his or her land will be
divided by annexation. A school district may
be required to approve the annexation if the
annexation divides the district. Additionally,
an annexation may not occur if it will extend
a municipal boundary more than three miles
in any one year. The law also establishes a
process for annexing a parcel of land that is
sought by dierent municipalities.
Petition for annexation by landowners. A
group of individuals comprising more than
50 percent of the landowners and owning
more than 50 percent of an area of land may
petition the governing body of a municipality
to annex their land. The municipality’s
governing body must then determine if
the proposed annexation satises statutory
requirements. If the petition is found to be in
compliance, the governing body establishes a
date for a public hearing on the annexation.
At least 25 days prior to that hearing, the
municipality must prepare an impact report
21
Local Government Handbook
that includes maps, plans to nance the
annexation, plans to extend municipal services
to the area, and the eects of the annexation
on local public school systems. After the
public hearing, if the governing body
determines that all statutory requirements
have been met, it may annex the territory
without an election.
Petition for annexation election. Annexation
may also occur by election in the area
proposed for annexation. Either 75 qualied
electors or 10 percent of the qualied electors
of an area, whichever is less, may petition the
governing body of a municipality to hold an
annexation election. The petition, maps, and
statements regarding the area to be annexed
must be led with the municipal clerk. The
petition is reviewed by the governing body
to determine if it complies with state law. If
the petition complies with all requirements,
a public hearing is set and an impact
report is created by the municipality. The
governing body may then call the annexation
election. The district court will appoint three
commissioners to oversee the annexation
election. For the commissioners, one must
be nominated by the municipality, one must
be a land owner in the area proposed for
annexation, and the third must be accepted
by the two. Notice of the election must be
published at designated polling places and
once a week for four weeks in a newspaper of
general circulation. All landowners, including
corporate landowners, who are registered
electors in the area proposed to be annexed
may vote in the annexation election.
Annexation by ordinance. State law creates
a streamlined process for annexing enclaves
and lands that are owned by the municipality.
An enclave is an unincorporated area
entirely contained within the boundaries of a
municipality. Once an enclave has existed for
three years, it may be annexed by a municipal
ordinance. Annexation may only occur after
notice of the annexation is published in a
newspaper of general circulation in the area
proposed to be annexed once a week for
22
Local Government Handbook
four weeks, with the rst notice published
at least 30 days prior to the adoption of
the ordinance. A municipality must satisfy
additional requirements to annex an enclave
with a population over 100 people and
more than 50 acres. To annex such areas,
the municipality must form a nine-member
annexation transition committee to facilitate
communication among the annexing
municipality, aected counties, and residents,
business owners, and property owners within
the enclave. The committee must include two
representatives of the annexing municipality,
two representatives from the county or
counties where the enclave is situated, and
ve members who live, own a business, or
own real property within the enclave.
Discontinuance of Incorporation
Unless otherwise provided for in a home rule
city’s charter, state law outlines the process
for how a home rule or statutory city may
discontinue its incorporation. The proceedings
for discontinuance of incorporation begin
when a petition for discontinuance is led
with the district court of the county where
the municipality exists. The petition must
be signed by at least 25 percent of the
registered electors of the municipality. Upon
verication of the petition, the court will
notify the electors of the municipality of a
vote at the next regular election on whether
or not to discontinue the incorporation of the
municipality.
At least two-thirds of the electorate must
vote to discontinue incorporation. After
an armative vote of the electorate, the
governing body of the municipality is to make
sure that all of the debts of the municipality
are paid and deposit any municipal
documents or records with the county clerk
and recorder for safekeeping. The county
clerk and recorder must then certify the
discontinuance of incorporation with the
Secretary of State and provide notice within
the county of the discontinuance. An instance
of a discontinuance of incorporation occurred
in 2006 with the town of Watkins, located in
the Adams and Arapahoe counties.
Abandoned Municipalities
If a municipality has failed to hold elections
or have any government activity for a period
of ve years, the county attorney may ask
the Secretary of State to determine the
municipality abandoned and discontinue
its incorporation. If the Secretary of
State determines that the municipality is
abandoned, the county clerk and recorder
of the county in which the abandoned
municipality is located must provide notice
of its discontinuance within the county and
maintain any of the municipality’s documents
for safekeeping. An example of a town
General obligation
bonds are secured by the
municipality’s authority to levy
property taxes… Revenue bonds
are repaid using the income
generated by the project.
23
Local Government Handbook
that was declared abandoned using this
process is Keota in Weld County, which was
discontinued in 1991.
Financial Powers of Municipalities
Overview. State law provides municipalities
with a variety of revenue-raising mechanisms
to pay for municipal expenses and
infrastructure improvements. Municipal
revenue sources primarily include sales and
use taxes and property taxes. Municipalities
also may employ debt nancing tools
authorized in state law.
Sales and use taxes. Sales and use taxes are
the primary revenue sources for Colorado
municipalities. A sales tax is a tax levied on the
sale of goods and services. A use tax is levied
on the retail purchase price of certain tangible
personal property outside a taxing jurisdiction
but stored, used, or consumed within that
jurisdiction. State law allows municipalities to
collect a sales or use tax if approved by their
residents at an election. Most municipalities
that collect a sales tax also collect a use tax.
Property taxes. Most Colorado municipalities
assess a property tax. According to the
Department of Local Aairs’ Division of
Property Taxation, municipal governments
collect 4.9 percent of the property tax
collected in the state. A property tax is
determined by multiplying a property’s
assessed value by a mill levy. A mill is one-
tenth of a cent; or $1 of taxes for each $1,000
of assessed value. County assessors determine
property values, and municipalities set the
mill levies.
General obligation and revenue bonds.
Municipalities may issue general obligation
and revenue bonds to nance buildings,
recreational facilities, and other public
infrastructure improvements. General
obligation bonds are secured by the
municipality’s authority to levy property taxes.
In the event of default, holders of general
obligation bonds may compel a tax levy to
satisfy the issuer’s obligation on the defaulted
bonds. Revenue bonds are used to pay for
projects that generate income, such as water
infrastructure improvements. Revenue bonds
are repaid using the income generated by
the project. Municipalities may also issue
sales and use tax revenue bonds. These
bonds are special, limited obligations that are
payable solely from the revenue derived from
a municipality’s sales and use tax. General
obligation securities are considered more
secure than revenue bonds because of the
municipality’s obligation to repay the debt.
Interest received from municipal bonds is
exempt from federal and Colorado income
tax.
Certicates of participation. Certicates
of participation (COPs) may also be used
by municipalities to pay for infrastructure
improvements. COPs are a type of municipal
debt that can be contracted by cities
without voter approval. Courts have ruled
that, because of their structure, COPs do
not constitute long-term obligations of the
issuing authority, and are therefore exempt
from state and local laws that require voter
approval of long-term debt. COPs are leases
divided or “certicated” into shares. These
shares are the certicates of participation
that are sold to investors and represent a
proportionate interest in the right to receive
revenues paid by the lessee (a municipality)
to the lessor/vendor. COPs, compared to
other lease-purchases, are for a larger dollar
amount, with a longer term, and are usually
rated by bond rating agencies.
Municipal revenue and expenses. Colorado
municipalities receive most of their revenue
from sales and use taxes. Other sources
of revenue include property taxes; service
charges, licenses, and fees; and agreements
with other government entities. Revenue is
predominantly spent on public safety and
capital outlays. Capital outlay includes assets,
such as equipment or buildings and repairs or
maintenance to those assets.
24
Local Government Handbook
Section IV: City and County Governments
Currently, Denver and
Broomeld are the only city
and county governments in
Colorado.
A city and county is a distinct entity
established under Article XX of the state
constitution that operates under a home rule
charter and exercises the powers of municipal
and county government. These entities have
powers similar to home rule municipalities to
regulate local and municipal matters. City and
county governments are also responsible for
providing the services required of counties
and county ocers. Currently, Denver and
Broomeld are the only city and county
governments in Colorado.
Establishment. The establishment of a
city and county occurs by a constitutional
amendment. The General Assembly may refer
a constitutional amendment to the voters by
passing a concurrent resolution, or citizens
may place a measure on a statewide ballot
through the initiative process. For example,
state voters approved a referendum to form
the City and County of Broomeld in 1998,
which consolidated areas previously located in
four counties: Adams, Boulder, Jeerson, and
Weld.
Revenues and Expenditures
Figure 5 shows the total amounts of revenue
received by city and county governments
in 2020, including 34 percent from sales
and use taxes, 22 percent from general
property taxes, and 10 percent from service
charges. Figure 6 shows the total amounts of
expenditures spent by these governments in
2020, including 25 percent on public safety,
17 percent on capital outlay, and 7 percent on
culture and recreation.
Broomeld, CO
25
Local Government Handbook
Table 11
2020 Revenue Totals for Colorado
City and County Governments
Revenue Sources Amount % of Total
Franchise $17 1.00%
Specific Ownership $29 1.00%
Employment Occupation $51 2.00%
Other $51 2.00%
General Property $552 22.00%
General Sales and Use $870 34.00%
Conservation Trust Fund $8 Less than 1.0%
Highway Users Tax $22 1.00%
Social Services $105 4.00%
Other Intergovernmental Sources $285 11.00%
Enterprise Transfers $8 less than 1%
Fines and Forfeits $31 1.00%
Licenses, Permits, and Capital Fees $71 3.00%
Miscellaneous $187 7.00%
Service Charges $263 10.00%
$560
Total Revenue $2,548 100.00%
Total Local Revenue $1,568 16.00%
Total Other Tax Revenue $560 22.00%
Total Intergovernmental Revenue $420 62.00%
Other Tax Revenue
Intergovernmental Revenue
Local Tax Revenue
Total Local Revenue
$1,568
Total Other Tax
Revenue
$560
Total
Intergovernmental
Revenue
$420
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
$17
$29
$51
$51
$552
$870
General Sales and Use
General Property
Other
Employment Occupation
Specific Ownership
Franchise
$8
$22
$105
$285
Other Intergovernmental Sources
Social Services
Highway Users Tax
Conservation Trust Fund
$8
$31
$71
$187
$263
Service Charges
Miscellaneous
Licenses, Permits, and Capital Fees
Fines and Forfeits
Enterprise Transfers
Table 11
2020 Revenue Totals for Colorado
City and County Governments
Revenue Sources Amount % of Total
Franchise $17 1.00%
Specific Ownership $29 1.00%
Employment Occupation $51 2.00%
Other $51 2.00%
General Property $552 22.00%
General Sales and Use $870 34.00%
Conservation Trust Fund $8 Less than 1.0%
Highway Users Tax $22 1.00%
Social Services $105 4.00%
Other Intergovernmental Sources $285 11.00%
Enterprise Transfers $8 less than 1%
Fines and Forfeits $31 1.00%
Licenses, Permits, and Capital Fees $71 3.00%
Miscellaneous $187 7.00%
Service Charges $263 10.00%
$560
Total Revenue $2,548 100.00%
Total Local Revenue $1,568 16.00%
Total Other Tax Revenue $560 22.00%
Total Intergovernmental Revenue $420 62.00%
Other Tax Revenue
Intergovernmental Revenue
Local Tax Revenue
Total Local Revenue
$1,568
Total Other Tax
Revenue
$560
Total
Intergovernmental
Revenue
$420
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
$17
$29
$51
$51
$552
$870
General Sales and Use
General Property
Other
Employment Occupation
Specific Ownership
Franchise
$8
$22
$105
$285
Other Intergovernmental Sources
Social Services
Highway Users Tax
Conservation Trust Fund
$8
$31
$71
$187
$263
Service Charges
Miscellaneous
Licenses, Permits, and Capital Fees
Fines and Forfeits
Enterprise Transfers
Table 11
2020 Revenue Totals for Colorado
City and County Governments
Revenue Sources Amount % of Total
Franchise $17 1.00%
Specific Ownership $29 1.00%
Employment Occupation $51 2.00%
Other $51 2.00%
General Property $552 22.00%
General Sales and Use $870 34.00%
Conservation Trust Fund $8 Less than 1.0%
Highway Users Tax $22 1.00%
Social Services $105 4.00%
Other Intergovernmental Sources $285 11.00%
Enterprise Transfers $8 less than 1%
Fines and Forfeits $31 1.00%
Licenses, Permits, and Capital Fees $71 3.00%
Miscellaneous $187 7.00%
Service Charges $263 10.00%
$560
Total Revenue $2,548 100.00%
Total Local Revenue $1,568 16.00%
Total Other Tax Revenue $560 22.00%
Total Intergovernmental Revenue $420 62.00%
Other Tax Revenue
Intergovernmental Revenue
Local Tax Revenue
Total Local Revenue
$1,568
Total Other Tax
Revenue
$560
Total
Intergovernmental
Revenue
$420
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
$17
$29
$51
$51
$552
$870
General Sales and Use
General Property
Other
Employment Occupation
Specific Ownership
Franchise
$8
$22
$105
$285
Other Intergovernmental Sources
Social Services
Highway Users Tax
Conservation Trust Fund
$8
$31
$71
$187
$263
Service Charges
Miscellaneous
Licenses, Permits, and Capital Fees
Fines and Forfeits
Enterprise Transfers
Figure 5
2020 Revenue Totals for Colorado
City and County Governments
Total Local Revenue
Total Revenue
Total Other Tax Revenue
Total Intergovernmental Revenue
26
Local Government Handbook
Figure 6
2020 Expenditure Totals for Colorado
City and County Governments
Table 12
2020 Expenditure Totals for Colorado
City and County Governments
Local Expenditures Amount
% of
Total
Miscellaneous $28 1.00%
Judicial $59 2.00%
Health $98 3.00%
Social Services $165 6.00%
Public Works $176 6.00%
Culture and Recreation $197 7.00%
General Government $626 22.00%
Public Safety $698 25.00%
Total Operating Expenditures $2,043 72.00%
Transfers to Enterprises and Outside Entities $44 9.00%
Debt Service $241 17.00%
Capital Outlay $473 2.00%
$0
Total Other Expenditures $758 28.00%
Total Expenditures $2,801 100.00%
Total Operating Expenditures $2,043 72.00%
Total Other Expenditures $758 28.00%
Other Expenditures
Operating Expenditures
Total Operating
Expenditures
$2,043
Total Other
Expenditures
$758
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
$44
$241
$473
Capital Outlay
Debt Service
Transfers to Enterprises
and Outside Entities
$28
$59
$98
$165
$176
$197
$626
$698
Public Safety
General Government
Culture and Recreation
Public Works
Social Services
Health
Judicial
Miscellaneous
Table 12
2020 Expenditure Totals for Colorado
City and County Governments
Local Expenditures Amount
% of
Total
Miscellaneous $28 1.00%
Judicial $59 2.00%
Health $98 3.00%
Social Services $165 6.00%
Public Works $176 6.00%
Culture and Recreation $197 7.00%
General Government $626 22.00%
Public Safety $698 25.00%
Total Operating Expenditures $2,043 72.00%
Transfers to Enterprises and Outside Entities $44 9.00%
Debt Service $241 17.00%
Capital Outlay $473 2.00%
$0
Total Other Expenditures $758 28.00%
Total Expenditures $2,801 100.00%
Total Operating Expenditures $2,043 72.00%
Total Other Expenditures $758 28.00%
Other Expenditures
Operating Expenditures
Total Operating
Expenditures
$2,043
Total Other
Expenditures
$758
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
$44
$241
$473
Capital Outlay
Debt Service
Transfers to Enterprises
and Outside Entities
$28
$59
$98
$165
$176
$197
$626
$698
Public Safety
General Government
Culture and Recreation
Public Works
Social Services
Health
Judicial
Miscellaneous
Total Operating Expenditures
Total Expenditures
Total Other Expenditures
27
Local Government Handbook
…state law grants
both municipal and county
governments the authority
to regulate impacts of new
developments that aect state
interests, such as large water
projects and natural hazards,
including ood plains and
avalanche paths.
Section V: Local Government Land Use and Planning Powers
Overview. In general, home rule governments
have greater authority over land use and
other types of local matters than statutory
local governments. However, state laws grant
land use and planning powers to both home
rule and statutory municipal and county
governments. For example, state law grants
both municipal and county governments
the authority to regulate impacts of new
developments that aect state interests, such
as large water projects and natural hazards,
including ood plains and avalanche paths.
General Land Use and Planning Laws
for Local Governments
Local Government Land Use Control
Enabling Act. This act allows counties and
municipalities to regulate activities that
impact a community or surrounding area to
provide for the planned and orderly use of
land, and to protect the environment. The
law also allows a local government to provide
for the phased development of services
and regulate the location of activities and
development that may cause signicant
changes in population density.
House Bill 1041 powers. In 1974, the General
Assembly enacted House Bill 1041, the Areas
and Activities of State Interest Act, to ensure
that the impacts of new developments that
aect state interests are considered and
mitigated. Areas of state interest include
natural hazards and signicant historical,
natural, or archeological resources. Activities
of state interest include the construction
of major new domestic water and sewage
treatment systems, waste disposal sites,
and highways. The act authorizes local
governments, specically statutory and home
rule municipalities and counties, to determine
whether a development impacts an area or
activity of state interest and to regulate the
development of such projects according to
legislatively dened criteria.
Silverton, CO
28
Local Government Handbook
Municipal Land Use and Planning
Powers
Statutory municipalities. Statutory
municipalities are granted zoning and
planning powers that are similar to those
granted to counties. For example, a municipal
government may divide the city into
districts and regulate the location and use
of buildings, structures, and land for trade,
industry, and other purposes.
Home rule municipalities. The state
constitution provides the authority for a
home rule municipality to regulate local and
municipal matters. State law further provides
that a home rule city’s ordinances pertaining
to local matters supersede conicting state
laws, and the courts have determined that
zoning is primarily a matter of local concern.
Consequently, a home rule municipality
may adopt its own procedures for zoning.
In general, a home rule city’s ordinances
that conict with matters of state interest
may be invalid. For example, the courts
have determined that telecommunications
providers may occupy public rights-of-way
without additional authorization.
County Land Use and Planning
Powers
Zoning. A board of county commissioners
may establish zoning for all or part of
the unincorporated area of a county by
dividing and classifying land according to its
intended use (e.g., residential, commercial, or
agricultural). This is accomplished by having
the county planning commission recommend
a zoning plan for consideration by the board.
Once a zoning plan is approved, the board
can amend any provision of the county
zoning regulations after submitting changes
to the planning commission for review and
suggestions.
State law authorizes a county planning
commission to enact a zoning plan for all
or any part of the unincorporated territory
within the county. County zoning regulations
promulgated under the county planning code
may include the classication of land uses and
the distribution of land development. Zoning
plans typically identify the type and density
of use that is appropriate for a specic area.
For example, a county may zone an area for
agricultural activities. Other activities, such
as a commercial development, would be
required to obtain a special use permit to
be constructed in that area. All counties are
prohibited from adopting an ordinance that
is in conict with any state statute; however, a
county ordinance and statute may coexist as
long as they do not contain express or implied
conditions that are in conict with each
other. If a conict does exist, the ordinance is
preempted by state law.
County comprehensive plans. A county
comprehensive plan or “master plan” is
a planning document intended to guide
the growth and long-term development
of the unincorporated areas of a county.
County comprehensive plans are advisory
documents only and cannot bind decisions
made by a county planning commission or
the board of county commissioners. State
County zoning regulations
promulgated under the county
planning code may include
the classication of land uses
and the distribution of land
development.
29
Local Government Handbook
law requires counties to adopt master plans
if the county has a population of 100,000
or more, or a population over 10,000 and a
10 percent growth rate in a ve-year period.
The advisory nature of a comprehensive plan
does not prohibit a county from denying a
specic development application based on
noncompliance with the comprehensive plan,
provided the plan is adopted legislatively by
the board and the plan is suciently specic
to ensure consistent application. Additionally,
a county comprehensive plan can be a
binding document if the board authorizes a
comprehensive plan, or any part of the plan
through zoning, regulations, or land use
codes.
Local Governments and the Power of
Eminent Domain
The Colorado Constitution permits the
taking of private property provided that just
compensation is awarded to the property
owners and the taking is determined to be
for a public use. State law provides eminent
domain powers to cities, towns, counties,
urban renewal authorities, and various utilities
and corporations for the purpose of providing
public services through the construction,
improvement, or maintenance of public
utilities and infrastructure. For example, state
law allows a city, town, or city and county,
to pass a resolution to establish, construct,
extend, open, widen, or alter any street, lane,
bridge, sewer, tunnel, or subway; or to build,
acquire, construct, or establish any public
building, public work, or public improvement.
To do this, governmental entities have the
right of eminent domain to take, damage,
condemn, or appropriate an individual’s
private property.
Colorado Urban Renewal Law. The Urban
Renewal Law also grants eminent domain
authority to the state and local governments
in order to prevent, remedy, or eliminate areas
that are designated as a slum or as blighted.
A blighted area is dened as an area that
“substantially impairs or arrests the sound
growth of a municipality, retards the provision
of housing accommodations, or constitutes an
economic or social liability, and is a menace to
the public health, safety, morals, or welfare.”
At the local level, the power of eminent
domain may be exercised through an
urban renewal authority or a downtown
development authority, established by a
municipality to prevent blight or slums
for public benet. An authority may not
acquire real property for an urban renewal
project unless the local governing body has
approved an urban renewal plan. Additionally,
in order to authorize the use of eminent
domain as a means to acquire property for
an urban renewal project, a governing body
must prove that blight or slum conditions
exist without regard to the economic
performance of the property. A nding of
blight by a local governing body must be
determined according to the presence of at
least four factors specied in law, and the
use of eminent domain by an authority to
acquire private property for the purpose of
transferring the property to a private party
requires the presence of at least four factors.
Some of the factors that indicate blight
include:
deteriorated structures;
unsanitary or unsafe conditions;
deterioration of a site or improvements;
environmental contamination;
conditions that endanger life or property
by re or other causes; or
defects in the title of a property, making it
unmarketable
A determination of blight made by the
governing body may be challenged by ling a
civil action in the district court where the area
is located.
30
Local Government Handbook
Act, in Title 32, C.R.S., comprises the legal
framework for many dierent types of special
districts and species the services that may
be provided. It also species the procedures
to form a district and district funding sources,
and denes the composition of special
district governing bodies. According to DOLA,
there were 2,843 Title 32 special districts in
Colorado as of November 2022, though the
number regularly uctuates as districts are
created and dissolved.
There are several reasons why special
districts are created. Typically, special districts
are created to evenly divide the costs of
services between all property owners and
residents within the district. Special districts
also provide the ability to nance larger
infrastructure and public facility projects, and
the costs are repaid over time as development
occurs and property values increase. Lastly,
special districts provide more autonomy than
local improvement districts that are directly
created by a county or municipality to address
more short-term problems.
Initially, voters decide whether a special
district should be formed and who will serve
on the board of directors. Once a special
district is created, the district’s board may levy
taxes and charge fees— consistent with the
provisions of TABOR.
Types of Special Districts
State law provides for several types of special
districts, both general and specic. Table 2
lists the general types of special districts with
general authority under the Special District
Act. There are also statutory districts that have
been added to Title 32 to serve specic areas
for a specic purpose outlined in state law.
Table 3 lists these types of districts that have
been legislatively established under Title 32.
Overview. Special districts are local
governments that provide services or
infrastructure to promote the health, safety,
prosperity, security, and general welfare of the
inhabitants of the district. The Special District
Section VI: Special Districts
Typically, special districts
are created to evenly divide the
costs of services between all
property owners and residents
within the district.
Brainard Lake
31
Local Government Handbook
Special Districts Listings
Source: Section 32-1-103, C.R.S
Ambulance Districts
Early Childhood Development Service Districts
Fire Protection Districts
Health Assurance Districts
Health Service Districts
Mental Health-Care Service Districts
Metropolitan Districts
Park and Recreation Districts
Sanitation Districts
Tunnel Districts
Water Districts
Water and Sanitation Districts
Table 2
General Types of Special Districts Under the Special District Act
The Special District Act denes types of districts, as well as the authority of each type of
district. For example, an ambulance district provides emergency medical services and
transports sick, disabled, or injured persons to and from medical facilities.
32
Local Government Handbook
Moatt Tunnel Improvements District
Regional Transportation District
Mass Transportation Districts
Three Lakes Water and Sanitation District
Urban Drainage and Flood Control District
Fountain Creek Watershed, Flood Control,
and Greenway District
Rail Districts
Scientic and Cultural Facilities District
Denver Metropolitan Major League
Baseball Stadium District
Colorado New Energy Improvement Districts
Front Range Passenger Rail District
Table 3
Other Statutory Special Districts Under the Special Distric Act
Special Statutory Districts are specically dened in Colorado law, including the purpose
and powers of each statutory district. For example, the Moat Tunnel Improvement
District was established to facilitate transportation and communication between the
eastern and western parts of the state through the operation and maintenance of the
Moat Tunnel.
Source: Legislative Council Sta.
Special Districts Listings
33
Local Government Handbook
Business Improvement Districts
Cemetery Districts
Conservation Districts
Downtown Development Authorities
Irrigation Districts
Library Districts
Local Improvement Districts
Pest Control Districts
Public Improvement Districts
Special Improvement Districts
Urban Renewal Authorities
Water Conservancy Districts
Table 4
Types of Districts Not Governed by the Special District Act
Other districts not governed by the Special District Act are dened in Colorado local
government law, including district powers. For example, Colorado Urban Renewal Law
denes municipal urban renewal authorities and outlines specic powers to
redevelop land.
Source: Legislative Council Sta.
Special Districts Listings
34
Local Government Handbook
Metropolitan districts. A metropolitan
district is a type of special district that
provides at least two of the following services:
re protection;
mosquito control;
parks and recreation;
safety protection;
sanitation;
solid waste disposal facilities or collection
and transportation of solid waste;
street improvement;
television relay and translation;
transportation; or
water.
Currently, Colorado has over 2,300
metropolitan districts, with an average of
about 100 new metropolitan districts formed
annually over the last ve years. This growth
mirrors the state’s rapid population growth
over the past decade.
Organization and Oversight of
Special Districts
Approval of service plans. Under state law,
anyone interested in creating a special district
must submit a service plan to any governing
body that would be included in the district. A
service plan outlines the proposed services,
the plan for nancing the services, estimated
capital costs, and proposed indebtedness. The
municipality or county where the proposed
district is located is statutorily charged with
reviewing and approving a district’s service
plan. The board of county commissioners
or the governing body of the municipality,
whichever is applicable, is required to conduct
public hearings and make its decision in
accordance with statutory requirements.
A resolution to approve a special district
must be adopted by any applicable board
of county commissioners or governing body
of a municipality. A decision of a board of
county commissioners or a governing body
of a municipality regarding a special district’s
service plan is subject to judicial review.
Specically, a service plan must include:
a description of the proposed services;
a nancial plan showing how proposed
services are to be nanced, including
the proposed operating revenue from
property taxes for the rst budget year;
a schedule showing the years in which the
district debt will be issued;
a map of the district’s boundaries;
an estimate of population and valuation
for assessment within the district;
a description of facilities to be
constructed;
an estimate of costs (land acquisition,
engineering and legal services,
administrative services, proposed
debt and interest rates, and other
organizational and operational expenses);
and
proposed intergovernmental agreements
for services.
Additional information may be required by
the local government or because of the type
of district, for example a mental health-care
service district.
Once approved, the service plan is a binding
agreement between the district and the
approving local government that spans the
life of the district. Any major modications to
the original service plan must be authorized
by the approving local government.
Special district board meetings. Ocial
business of a special district board of directors
must be conducted in meetings that are
open to the public and when a quorum of the
board is present. To meet requirements for
posting notices of board of director meetings,
notices must be posted on the district website
no less than 24 hours before the meeting.
Meeting notices may also be posted in other
locations, such as the oce of the clerk and
recorder in the county or counties where the
district is located.
35
Local Government Handbook
Elections. District board members must be
eligible electors and are elected by other
eligible electors of the special district. An
eligible elector of a special district is a person
who has been registered to vote within the
special district and he or she or their spouse
owns taxable real or personal property within
the boundaries of a special district. Eligible
electors are entitled to sign the petition
for organization, vote on the formation of
the district, and be elected to the board of
directors. District elections are nonpartisan,
must be held on the Tuesday succeeding
the rst Monday of May in odd-numbered
years, and must be conducted pursuant to the
provisions of Colorado election laws.
Term limits for special district boards of
directors. Under term limit provisions in the
Colorado Constitution, members of special
district boards of directors may not serve
more than two consecutive four-year terms.
The voters of any political subdivision,
including special districts, may lengthen,
shorten, or eliminate the limitations on terms
of oce imposed by the constitution.
Recall of special district directors. A recall
election allows voters to remove and replace
an elected ocial prior to the end of the
ocial’s term. A special district director
must hold oce for at least six months
before being subject to a recall election.
Recall elections for special district boards
of directors are triggered when a petition is
signed by the lesser of 300 eligible electors or
40 percent of the eligible electors demanding
the recall of the board member named in the
petition. The grounds for the recall are not
open to judicial review.
Proponents have up to 60 days to gather
signatures after a recall petition form is
approved by the election ocial. If the
election ocial determines that a recall
petition suciently meets all of the
requirements outlined in state law, it must
be submitted to the special district’s board
of directors at a regular or special meeting.
The recall election must be held 75 to 90 days
after the date of this meeting; if the meeting
is held within 180 days of the regular special
district election, it must be held as a part of
the regular election.
Annual budget. Each special district must
submit a budget to the Division of Local
Government on an annual basis. The budget
must contain revenues, expenditures, and
fund balances. Each budget must also contain
a message regarding the signicant budget
issues for the year, the basis of accounting,
and a description of leases to which the
district is a party. A draft budget must be
presented to a district’s board of directors
by October 15, followed by a public hearing.
The budget document must then be adopted
by December 31 — or December 15 if the
district levies a property tax — and submitted
to the Division of Local Government by
January 31 of the budget year. Special district
budgets are available for review at the special
district’s oce and at the Division of Local
Government’s Denver oce.
36
Local Government Handbook
Inactive districts. State law allows a special
district to become inactive and later
reactivate. However, a special district
may only designate itself as inactive if it is in a
predevelopment stage and the district has no:
residents within its boundaries, other than
those living within the boundaries prior to
the formation of the district;
business or commercial ventures within its
During the period that
a district is inactive, the
district is exempt from certain
requirements, such as submitting
an annual budget, audit reports,
and service plans to state and
local entities.
boundaries;
general obligation or revenue debt;
property tax mill levy in that scal year; or
outstanding nancial obligations or
contracts.
During the period that a district is inactive, the
district is exempt from certain requirements,
such as submitting an annual budget, audit
reports, and service plans to state and local
entities. Under state law, inactive districts
may not issue any debt, impose a mill levy,
or conduct any ocial business other than
to conduct elections and to undertake
procedures necessary to return to active
status.
Dissolution of Special Districts
Dissolution by petition. Special district
electors may petition the district’s board of
directors to hold an election to determine
whether to dissolve the district. The petition
must be signed by at least 5 percent of the
district’s eligible electors or 250 eligible
electors, whichever is less. For districts with
a population of at least 25,000, at least 3
percent of the eligible electors must sign the
Near Leadville, CO
37
Local Government Handbook
Reporting Requirements
Annual report on implementation of the
service plan. Special districts created after
July 1, 2000, must le an annual report for the
preceding calendar year, including:
boundary changes;
information about intergovernmental
agreements;
how to obtain a copy of district rules and
regulations;
a summary of public improvement
construction and litigation;
facilities or improvements made that were
conveyed to the county or municipality;
nal assessed value as of December 31 of
the reporting year for the district;
a copy of the current year budget;
a copy of audited nancial statements;
notice of uncured defaults; and
any inability of the district to pay
obligations.
The annual report must be led with the
county and/or municipality with jurisdiction
over the district, the Division of Local
Government in the Department of Local
Aairs, and the Oce of the State Auditor.
The State Auditor is required to review the
annual report and report to the Division of
Local Government any apparent decrease in
the nancial ability of the district to discharge
its existing or proposed indebtedness in
accordance with the service plan. The division
must confer with the district and the county
or municipal governing body regarding its
nancial condition.
Report to the State Auditor. Under the Local
Government Audit Law, an annual audit of the
nancial aairs of a special district must be
completed by June 30 of each year and led
with the Oce of the State Auditor by July 30.
This audit must include a nancial statement
that conforms with generally accepted
governmental accounting principles.
petition to cause a dissolution election. The
district court will issue an order dissolving
the district if a majority of voters within the
district approve the dissolution.
A majority of a special district’s board of
directors may also petition the court to
dissolve the district. The court may enter
an order dissolving the district without an
election if the district lies wholly within the
city limits of a municipality or county; has
no nancial obligations; and the board and
governing body of the municipality or county
consent to the dissolution. However, the
court must order a dissolution election if the
lesser of 10 percent or 100 voters within the
district request an election. The court may
also order a dissolution election for a district
that has outstanding nancial obligations if
it determines that the plan for dissolution
adequately provides for settlement of the
outstanding debt.
Dissolution by administrative action.
The Division of Local Government may
initiate the dissolution of a special district
that fails to perform its statutory or service
responsibilities. If a district has no outstanding
nancial obligations, the division may initiate
the dissolution of a district that fails to:
hold or properly cancel a regular board of
director’s election;
adopt a budget for two consecutive years;
comply with the Local Government Audit
Law for two consecutive years; or
provide, or attempt to provide, any of
the services for which the district was
organized for two consecutive years.
If the district fails to demonstrate that
it has satised its statutory or service
responsibilities, the division must submit
a declaration of dissolution to the district
court. The court must determine whether to
certify the district dissolved within 30 days of
receiving the division’s declaration.
38
Local Government Handbook
self-nomination form for election to the
board;
the address of any website on which the
special district’s election results will be
posted; and
information on the procedure for an
eligible elector to apply for a permanent
absentee voter status with the special
district.
Other types of improvement districts.
Special districts that are created under the
Special District Act are often confused with
other types of improvement districts formed
by municipalities and counties to provide
certain amenities, like sidewalks. Unlike
improvement districts, special districts have
political autonomy and may exist indenitely
while improvement districts are typically
dissolved once the improvement is complete
and any debt incurred is paid o. For example,
special improvement districts (formed by
municipalities) and local improvement districts
(formed by counties) provide a particular
amenity in a localized area, and the costs
of the improvements are assessed directly
against the benetting property owners. A
board of county commissioners or the city
council serves as the governing body of an
improvement district, and the district typically
dissolves as soon as any debt incurred by the
county or municipality on behalf of the district
is paid o.
Table 4 identies some improvement districts
that are not governed by the Special District
Act, but are often confused with special
districts. Business improvement districts,
downtown development authorities, and
urban renewal authorities are formed as
adjunct entities by municipalities. Cemetery
districts, library districts, pest control
districts, and weed control districts are
formed by counties. Irrigation districts, water
conservancy districts, and water conservation
districts are formed and governed by
landowners. All of these types of districts are
governed by specic statutes and procedures
distinct from the Special District Act.
Five-year report. State law allows an
approving local government to request special
districts to submit a detailed report on debt
issuance and authorization activities every
ve years. This report is described in state
law as the “application for a quinquennial
nding of reasonable diligence.” According
to this law, an approving local government
can prohibit a special district from issuing
new debt by reviewing the ve-year report
and determining that the service plan will not
result in the timely and reasonable discharge
of the special district’s general obligation
debt.
Information provided to the electors of
special districts. Each year a special district
is required to le a current and accurate map
of its boundaries with the county clerk and
recorder in each of the counties in which the
special district is located.
By January 15 of each year, the board of a
special district must also provide notice to
eligible electors that includes the following
information:
the address and telephone number of the
principal business oce of the special
district;
the name and business telephone number
of the manager or other primary contact
person of the special district;
the names of the members of the special
district board, indicating each member
whose oce will be on the ballot at the
next regular special district election;
the times and places designated for
regularly scheduled meetings of the board
during the year and the place where
notice of board meetings is posted;
the current mill levy of the special district
and the total ad valorem tax revenue
received by the district during the prior
year;
the date of the next regular special district
election at which members of the board
will be elected;
the procedure and time for an eligible
elector of the special district to submit a
39
Local Government Handbook
Section VII: Public Schools
School Districts
School districts are local government entities
that provide educational services for children
in preschool through 12th grade throughout
the state. The Colorado Constitution requires
the General Assembly to provide for the
establishment and maintenance of a thorough
and uniform system of free public schools
throughout the state for all residents between
the ages of 6 and 21 years, and provides
that one or more public schools must be
maintained in each school district within the
state for at least three months in each year.
In 2022-23, there are currently 178 school
districts in the state, with a funded pupil count
of 883,264. A list of Colorado school districts
can be found in Appendix B.
School boards. Each school district is
overseen by a school board elected by the
There are currently 178
school districts in the state, with
a funded pupil count of 883,264.
school district voters. The board determines
the curriculum and standards for the public
schools within the district. Specic duties
of the board include adopting policies and
prescribing rules and regulations that are
necessary for the ecient administration
of the aairs of the district. The school
board hires a superintendent to handle
the administration of the district’s policies,
approves the district’s annual budget, and
submits it to the appropriate county in
order for sucient property taxes to be
levied to fund the annual budget. Except for
a few cases, school district boundaries are
not contiguous with municipal or county
boundaries.
Funding for school districts. School districts
are funded from a combination of federal,
state, and local sources, as illustrated in
Figure16. The School Finance Act of 1994
establishes a formula that calculates a per
pupil funding amount for each school district
based on the individual characteristics of the
district, such as the cost to live in the district
and the number of students enrolled. Under
the act, each district’s local portion, which is
funded by local property taxes and specic
ownership taxes, is calculated rst. Other local
tax revenue may fund a portion of a school
district’s operations and capital expenditures.
The state provides equalization funding that
makes up the dierence between the local
portion and the total funding amount set by
the General Assembly through the formula.
The state also provides additional funding for
specic programs including, but not limited
to, special education, gifted and talented,
transportation, and competitive grant
programs. Federal funds are typically used
to support specic programs or activities,
such as special education, English language
prociency, or student assessments. The
following tables illustrate Colorado school
district revenues and expenditures in FY
2020-21.
40
Local Government Handbook
Source: Colorado Department of Education.
Revenue Sources Revenue % of All Funds
Property Taxes $5.5 billion 41%
Specific Ownership Taxes and Other Local Revenue $1.2 billion 9%
State Share of School Finance $4.2 billion 32%
Other State Revenue $845 million 6%
Total Federal Revenue $1.6 billion 12%
Total School District Revenue $13.4 billion 100%
Total Local Revenue $6.7 billion 50%
Total State Revenue $5.1 billion 38%
Total Federal Revenue $1.6 billion 12%
Local Revenue
State Revenue
Federal Revenue
Total Local Revenue
$6.7 billion
Total State Revenue
$5.1 billion
Total
Federal
Revenue
$1.6 billion
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Total School District
Revenue $13.4
billion
41%
9%
32%
6%
12%
Property Taxes
Specific Ownership Taxes and
Other Local Revenue
State Share of School Finance
Other State Revenue
Total Federal Revenue
$1.6 billion
$845 million
$4.2 billion
$1.2 billion
$5.5 billion
Revenue Sources Revenue % of All Funds
Property Taxes $5.5 billion 41%
Specific Ownership Taxes and Other Local Revenue $1.2 billion 9%
State Share of School Finance $4.2 billion 32%
Other State Revenue $845 million 6%
Total Federal Revenue $1.6 billion 12%
Total School District Revenue $13.4 billion 100%
Total Local Revenue $6.7 billion 50%
Total State Revenue $5.1 billion 38%
Total Federal Revenue $1.6 billion 12%
Local Revenue
State Revenue
Federal Revenue
Total Local Revenue
$6.7 billion
Total State Revenue
$5.1 billion
Total
Federal
Revenue
$1.6 billion
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Total School District
Revenue $13.4
billion
41%
9%
32%
6%
12%
Property Taxes
Specific Ownership Taxes and
Other Local Revenue
State Share of School Finance
Other State Revenue
Total Federal Revenue
$1.6 billion
$845 million
$4.2 billion
$1.2 billion
$5.5 billion
Revenue Sources Revenue % of All Funds
Property Taxes $5.5 billion 41%
Specific Ownership Taxes and Other Local Revenue $1.2 billion 9%
State Share of School Finance $4.2 billion 32%
Other State Revenue $845 million 6%
Total Federal Revenue $1.6 billion 12%
Total School District Revenue $13.4 billion 100%
Total Local Revenue $6.7 billion 50%
Total State Revenue $5.1 billion 38%
Total Federal Revenue $1.6 billion 12%
Local Revenue
State Revenue
Federal Revenue
Total Local Revenue
$6.7 billion
Total State Revenue
$5.1 billion
Total
Federal
Revenue
$1.6 billion
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100%
Total School District
Revenue $13.4
billion
41%
9%
32%
6%
12%
Property Taxes
Specific Ownership Taxes and
Other Local Revenue
State Share of School Finance
Other State Revenue
Total Federal Revenue
$1.6 billion
$845 million
$4.2 billion
$1.2 billion
$5.5 billion
Figure 7
Colorado School District Revenues, FY 2020-21
41
Local Government Handbook
Expenditures Expenditure amount % of Total
Instrucon $6.6 billion 47.00%
Other Expenditures $2.9 billion 21.00%
Operaons and Maintenance $1.1 billion 8.00%
Other Support Services $1.1 billion 8.00%
General Administraon $1.0 billion 7.00%
Student Support Services $773.3 million 5.00%
Food Services $286.9 million 2.00%
Pupil Transportaon $295 million 2.00%
Total School District Expenditures $14.0 billion 100.00%
Food Services
$287 million
Pupil Transportation
$295 million
0%
10%
20%
30%
40%
50%
60%
70%
80%
90%
100%
Total School
District
Expenditures
$14 billion
100%
Instruction
$6.6 billion
Other Expenditures
$2.9 billion
Operations and Maintenance
$1 billion
Other Support Services
$1 billion
General Administration
$1 billion
Student Support Services
$773 million
Figure 8
Colorado School District Expenditures, FY 2020-21
Source: Colorado Department of Education.
42
Local Government Handbook
Types of Public Schools
Public schools in Colorado are authorized
to operate by either a school district or the
Charter School Institute (CSI). Online and
charter schools may also be authorized by a
district or the CSI. Additionally, schools may
be further designated as magnet schools,
contract schools, innovation schools, or
alternative education campuses under current
law or district practice.
The Colorado Department of Education (CDE)
is responsible for implementing state and
federal education laws, dispersing funds,
school accountability, and educator licensing
for Colorado’s schools. The State Board of
Education (SBE) is responsible for reviewing
the attainment levels on performance
indicators demonstrated by each public
school, each school district, and the CSI.
The governance and management of public
schools are controlled by either the local
board of education or the board of directors
of the charter school.
Online schools. Online schools deliver
educational services via the internet. There are
two main types of online schools in the state:
supplemental and full-time. Supplemental
online programs allow a traditional school
to oer a more diverse composition of
courses (e.g., a unique foreign language or
an advanced math topic). Full-time online
schools may deliver services as distinct
programs within traditional schools, or as
separate full-time schools that operate
exclusively in an online format. Full-time
online schools may be single-district schools
(i.e., the school oers educational services
primarily to students and families within the
school district), or as multi-district schools,
which enroll students statewide. Full-time
online education programs are authorized
either by a local school district, the CSI, or by
a board of cooperative educational services,
all of which must be accredited by the state.
The governance and
management of public schools
are controlled by either the
local board of education or the
board of directors of the charter
school.
43
Local Government Handbook
Charter schools. The Charter School Act gives
parents, teachers, and community members
the ability to create a partially autonomous
school within a school district. Charter schools
are governed by an independent board of
directors and generally have greater exibility
in curriculum, sta, scal management, and
school operations than traditional public
schools. According to CDE, there were 264
charter schools operating in Colorado in
2021-22, serving over 120,000 full-time
students and representing over 13 percent of
the total K-12 enrollment in
the state.
Magnet schools. Magnet schools are
administered by school districts to provide a
certain focus, such as music, math, or science,
or to provide a specic educational program,
such as a Montessori school.
Contract schools. Districts are allowed under
current law to contract with nongovernmental
entities to provide educational services.
Innovation schools. Innovation schools
were authorized to operate by the General
Assembly in 2008. This legislation specied
that any public school could submit an
innovation plan to its local school board to
implement innovative practices to improve
student outcomes and to be designated as
an innovation school. Innovation schools
can request waivers from some state laws
and regulations, which requires approval by
the SBE. They can also request waivers from
district policies, which requires approval of
their local school board. Collective bargaining
agreement provisions can also be waived
with approval from at least 60 percent of
the members of the collective bargaining
unit. Innovation schools remain under the
supervision of the local school board. There
were 107 innovation schools statewide as of
January 1, 2022. Denver Public Schools has
the largest number of innovation schools,
with 52.
Alternative education campuses. Certain
schools can be designated by the SBE as
alternative education campuses if they meet
criteria specied in state law. In general, these
schools have a specialized mission and serve
special needs or at-risk student populations.
Because of the unique circumstances and
challenges faced by students in these schools,
the accountability standards dier from other
public schools in the state. In FY 2022-23, 93
schools were designated alternative education
campuses.
44
Local Government Handbook
Municipal initiatives and referendum. The
Colorado Constitution reserves the initiative
and referendum powers for the registered
electors of municipalities. Municipalities
may regulate the process for exercising the
initiative and referendum process. However,
under the constitution, no city or town council
can require more than 10 percent of the
municipality’s registered electors to order a
referendum from the city or town council, and
no more than 15 percent of its electors may
be required to propose an initiative.
State law provides general requirements for
municipal initiatives, referenda, and referred
measures if the subject is not addressed
through a municipal charter, ordinance,
or resolution. According to state law, any
proposed measure can be submitted to the
legislative body of any municipality by ling
a petition signed by at least 5 percent of
the registered electors of a city or town. The
proposed measure may be adopted without
alteration by the legislative body or referred,
in its original form, to the registered electors
of the municipality at a regular or special
election. The measure takes eect if a majority
of the registered electors vote in
its favor.
State law further regulates the form of
petitions, petition circulation, protests,
and other elements of the initiative and
referendum process. Case law has held that
legislative actions are subject to initiative and
referendum provisions, while actions that are
administrative or quasi-judicial in nature
are not.
County initiatives and referendum. The
same initiative and referendum powers that
are provided for cities and towns are not
extended to Colorado counties. However,
any county home rule charter is required to
include initiative and referendum procedures
for a home rule county.
Additionally, state law specically allows
county voters, by initiative or referenda, to:
determine whether a home rule charter
commission should be elected;
amend a county home rule charter;
change the method of electing county
commissioners in counties over 70,000 in
population; or
increase or decrease the number of
county commissioners between three and
ve in counties over 70,000 in population.
A board of county commissioners may also
refer questions to county voters regarding
whether to prohibit the operation of
marijuana centers, approve the creation of
improvement districts within specic areas
of a county, or to determine whether certain
services, like a county library, should be
provided. A board of county commissioners is
also required to submit specic scal issues to
county voters. For example, a board of county
commissioners must seek voter approval on
questions related to county debt or questions
regarding retaining excess revenue under the
requirements of TABOR.
Section VIII: Initiative and Referendum Process for
Local Governments
45
Local Government Handbook
Section IX: Term Limits and Recall of Local Elected Ocials
Term Limits
Colorado voters approved a constitutional
amendment in 1994 that imposed term limits
on local ocials. This amendment limited any
non-judicial elected ocial of any county, city
and county, city, town, school district, service
authority, or any other political subdivision
State law allows voters to
lengthen, shorten, or eliminate
any term limits for elected
ocials through an election
coordinated with the county
clerk of each county in which the
local government is located.
of the state to no more than two consecutive
terms in oce, or no more than three
consecutive terms that are two years or less
in duration.
According to state law, county elected ocials
are elected for four-year terms. The elected
ocials of a statutory municipality are elected
to two-year terms, unless extended to four-
year terms through an ordinance. State
law allows voters to lengthen, shorten, or
eliminate any term limits for elected ocials
through an election coordinated with the
county clerk of each county in which the local
government is located. Also, any city, county,
or city and county with home rule authority
can determine whether term limits are placed
on elected ocials.
Recall
A recall election allows voters to remove and
replace an elected ocial prior to the end
of the ocial’s term. Eligible electors of any
political subdivision may initiate the recall of
an elected ocial by signing a petition that
calls for a recall and demands the election of a
successor to the ocer named in the petition.
While any local or state elected ocial in
Colorado may be recalled, recall elections
occur mostly at the local level.
Under state law, a recall petition must contain
a general statement explaining the reason for
the recall, which is not open to review. Local
elected ocers are not subject to recall until
they have held oce for at least six months
or if they are in the nal six months of their
term. Additionally, only one recall petition and
election can be led against the same ocial
during his or her term, unless a subsequent
petition gathers enough signatures to
equal 50 percent of the votes cast at the
last preceding general election for all of the
candidates for the oce held by the
current ocer.
46
Local Government Handbook
concluded within 30 days after the protest
is led.
In the case of recalling municipal ocers,
the governing body of a statutory city or
town must set a date for a recall election
between 30 to 90 days from when the petition
is deemed sucient. However, if a general
election is to be held within 180 days after
a petition is deemed sucient, the recall
election must be held as part of the
general election.
Other local governing boards must set a date
for a recall election between 45 to 75 days
from when the petition is deemed sucient.
However, if a general election is to be held
within 90 days after a petition is deemed
sucient, the recall election must be held as a
part of the general election.
Recall elections are triggered when the
required number of registered voters sign
a recall petition. For county and municipal
elected ocials, the required number of
signatures is 25 percent of the votes cast for
candidates for that oce in the preceding
election. In the case of a recall of nonpartisan
ocers in other political subdivisions, such
as special districts, a petition must be signed
by the lesser of 300 eligible electors or 40
percent of the eligible electors of the
political subdivision.
All recall proponents have up to 60 days to
gather signatures after a petition form is
approved by the appropriate election ocial.
Signatures on petitions can be protested,
which results in a hearing by the election
ocial, but any protest hearing must be
Creste Butte, Colorado
47
Local Government Handbook
Appendix A: Colorado Municipalities
Consolidated City and County
City County
Broomeld Broomeld County
Denver Denver County
Home Rule Municipality
Municipality County
Alamosa Alamosa County
Arvada Adams County, Jeerson County
Aspen Pitkin County
Aurora Adams County, Arapahoe County, Douglas County
Avon Eagle County
Basalt Eagle County, Pitkin County
Black Hawk Gilpin County
Boulder Boulder County
Breckenridge Summit County
Brighton Adams County, Weld County
Burlington Kit Carson County
Canon City Fremont County
Carbondale Gareld County
Castle Pines Douglas County
Castle Rock Douglas County
Cedaredge Delta County
Centennial Arapahoe County
Central City Clear Creek County, Gilpin County
Cherry Hills Village Arapahoe County
Colorado Springs El Paso County
Commerce City Adams County
Cortez Montezuma County
Craig Moat County
Crested Butte Gunnison County
Dacono Weld County
Delta Delta County
Dillon Summit County
Durango La Plata County
Eagle Eagle County
48
Local Government Handbook
Appendix A: Colorado Municipalities (Cont.)
Edgewater Jeerson County
Englewood Arapahoe County
Evans Weld County
Federal Heights Adams County
Fort Collins Larimer County
Fort Morgan Morgan County
Fountain El Paso County
Frisco Summit County
Fruita Mesa County
Glendale Arapahoe County
Glenwood Springs Gareld County
Golden Jeerson County
Grand Junction Mesa County
Greeley Weld County
Greenwood Village Arapahoe County
Gunnison Gunnison County
Gypsum Eagle County
Hayden Routt County
Holyoke Phillips County
Johnstown Larimer County, Weld County
Kiowa Elbert County
La Junta Otero County
Lafayette Boulder County
Lakewood Jeerson County
Lamar Prowers County
Larkspur Douglas County
Littleton Arapahoe County, Douglas County, Jeerson
County
Lone Tree Douglas County
Longmont Boulder County, Weld County
Louisville Boulder County
Loveland Larimer County
Manitou Springs El Paso County
Minturn Eagle County
Monte Vista Rio Grande County
Montrose Montrose County
Home Rule Municipality
Municipality County
49
Local Government Handbook
Appendix A: Colorado Municipalities (Cont.)
Morrison Jeerson County
Mount Crested Butte Gunnison County
Mountain View Jeerson County
Mountain Village San Miguel County
New Castle Gareld County
Northglenn Adams County, Weld County
Ophir San Miguel County
Ouray Ouray County
Pagosa Springs Archuleta County
Parachute Gareld County
Parker Douglas County
Pueblo Pueblo County
Rico Dolores County
Ridgway Ouray County
Rie Gareld County
Sanford Conejos County
Sheridan Arapahoe County
Silt Gareld County
Silverthorne Summit County
Snowmass Village Pitkin County
Steamboat Springs Routt County
Sterling Logan County
Telluride San Miguel County
Thornton Adams County, Weld County
Timnath Larimer County, Weld County
Trinidad Las Animas County
Vail Eagle County
Ward Boulder County
Westminster Adams County, Jeerson County
Wheat Ridge Jeerson County
Windsor Larimer County, Weld County
Winter Park Grand County
Woodland Park Teller County
Wray Yuma County
Yuma Yuma County
Aguilar Las Animas County
Home Rule Municipality
Municipality County
50
Local Government Handbook
Statutory Cities and Towns
City County
Akron Washington County
Alma Park County
Antonito Conejos County
Arriba Lincoln County
Ault Weld County
Bayeld La Plata County
Bennett Adams County, Arapahoe County
Berthoud Larimer County, Weld County
Bethune Kit Carson County
Blanca Costilla County
Blue River Summit County
Bonanza City Saguache County
Boone Pueblo County
Bow Mar Arapahoe County, Jeerson County
Branson Las Animas County
Brookside Fremont County
Brush Morgan County
Buena Vista Chaee County
Calhan El Paso County
Campo Baca County
Carbonate Gareld County
Center Rio Grande County, Saguache County
Cheraw Otero County
Cheyenne Wells Cheyenne County
Coal Creek Fremont County
Cokedale Las Animas County
Collbran Mesa County
Columbine Valley Arapahoe County
Crawford Delta County
City of Creede Mineral County
Crestone Saguache County
Cripple Creek Teller County
Crook Logan County
Crowley Crowley County
De Beque Mesa County
Deer Trail Arapahoe County
Appendix A: Colorado Municipalities (Cont.)
51
Local Government Handbook
Del Norte Rio Grande County
Dinosaur Moat County
Dolores Montezuma County
Dove Creek Dolores County
Eads Kiowa County
Eaton Weld County
Eckley Yuma County
Elizabeth Elbert County
Empire Clear Creek County
Erie Boulder County, Weld County
Estes Park Larimer County
Fairplay Park County
Firestone Weld County
Flagler Kit Carson County
Fleming Logan County
Florence Fremont County
Fort Lupton Weld County
Fowler Otero County
Foxeld Arapahoe County
Fraser Grand County
Frederick Weld County
Garden City Weld County
Genoa Lincoln County
Gilcrest Weld County
Granada Prowers County
Granby Grand County
Grand Lake Grand County
Green Mountain Falls El Paso County, Teller County
Grover Weld County
Hartman Prowers County
Haswell Kiowa County
Haxtun Phillips County
Hillrose Morgan County
Holly Prowers County
Hooper Alamosa County
Hot Sulphur Springs Grand County
Appendix A: Colorado Municipalities (Cont.)
Statutory Cities and Towns
City County
52
Local Government Handbook
Appendix A: Colorado Municipalities (Cont.)
Hotchkiss Delta County
Hudson Weld County
Hugo Lincoln County
Idaho Springs Clear Creek County
Ignacio La Plata County
Ili Logan County
Jamestown Boulder County
Julesburg Sedgwick County
Keenesburg Weld County
Kersey Weld County
Kim Las Animas County
Kit Carson Cheyenne County
Kremmling Grand County
La Jara Conejos County
LaSalle Weld County
La Veta Huerfano County
Lake City Hinsdale County
Lakeside Jeerson County
Las Animas Bent County
Leadville Lake County
Limon Lincoln County
Lochbuie Adams County, Weld County
Log Lane Village Morgan County
Lyons Boulder County
Manassa Conejos County
Mancos Montezuma County
Manzanola Otero County
Marble Gunnison County
Mead Weld County
Meeker Rio Blanco County
Merino Logan County
Milliken Weld County
Moat Saguache County
Montezuma Summit County
Monument El Paso County
Naturita Montrose County
Statutory Cities and Towns
City County
53
Local Government Handbook
Appendix A: Colorado Municipalities (Cont.)
Nederland Boulder County
Norwood San Miguel County
Nucla Montrose County
Nunn Weld County
Oak Creek Routt County
Olathe Montrose County
Olney Springs Crowley County
Orchard City Delta County
Ordway Crowley County
Otis Washington County
Ovid Sedgwick County
Palisade Mesa County
Palmer Lake El Paso County
Paoli Phillips County
Paonia Delta County
Peetz Logan County
Pierce Weld County
Pitkin Gunnison County
Platteville Weld County
Poncha Springs Chaee County
Pritchett Baca County
Ramah El Paso County
Rangely Rio Blanco County
Raymer Weld County
Red Cli Eagle County
Rockvale Fremont County
Rocky Ford Otero County
Romeo Conejos County
Rye Pueblo County
Saguache Saguache County
Salida Chaee County
San Luis Costilla County
Sawpit San Miguel County
Sedgwick Sedgwick County
Seibert Kit Carson County
Severance Weld County
Statutory Cities and Towns
City County
54
Local Government Handbook
Appendix A: Colorado Municipalities (Cont.)
Sheridan Lake Kiowa County
Silver Cli Custer County
Silver Plume Clear Creek County
Silverton San Juan County
Simla Elbert County
South Fork Rio Grande County
Springeld Baca County
Starkville Las Animas County
Stratton Kit Carson County
Sugar City Crowley County
Superior Boulder County, Jeerson County
Swink Otero County
Two Buttes Baca County
Victor Teller County
Vilas Baca County
Vona Kit Carson County
Walden Jackson County
Walsenburg Huerfano County
Walsh Baca County
Wellington Larimer County
Westclie Custer County
Wiggins Morgan County
Wiley Prowers County
Williamsburg Fremont County
Yampa Routt County
Georgetown Clear Creek County
Statutory Cities and Towns
City County
Territorial Charter Municipality
City County
Source: Department of Local Aairs
55
Local Government Handbook
Appendix B: Colorado School Districts
Academy El Paso
Adams 12 Adams, Boulder, Broomeld
Adams 14 Adams
Adams/Arapahoe 28J Adams, Arapahoe
Agate Elbert
Aguilar Las Animas
Akron Washington
Alamosa Alamosa, Conejos
Archuleta Archuleta, Hinsdale
Arickaree Washington
Arriba-Flagler Kit Carson, Lincoln
Aspen Pitkin
Ault-Hghlnd Weld
Bayeld La Plata
Bennett Adams, Arapahoe
Bethune Kit Carson
Big Sandy Elbert, El Paso
Boulder Boulder, Broomeld, Gilpin
Branson Las Animas
Briggsdale Weld
Brighton 27J Adams
Brush Morgan, Washington
Buena Vista Chaee
Bualo Logan, Morgan, Washington
Burlington Kit Carson, Yuma
Byers Adams, Arapahoe
Calhan Elbert, El Paso
Campo Baca
Canon City Fremont
Centennial Costilla
Center Saguache, Rio Genade, Alamosa
Cheraw Otero
Cherry Creek Arapahoe
Cheyenne Mountain El Paso
Cheyenne R-5 Cheyenne
Clear Creek Clear Creek
School District County
56
Local Government Handbook
Colorado Springs El Paso
Cotopaxi Fremont
Creede Mineral
Cripple Creek Teller
Crowley Crowley, Lincoln
Custer Custer
Debeque Mesa, Gareld
Deer Trail Adams, Arapahoe
Delta Delta, Gunnison, Montrose, Mesa
Denver Denver
Dolores RE-2 Dolores, San Miguel
Dolores Montezuma
Douglas Douglas, Elbert
Durango La Plata
Eads Kiowa
Eagle Eagle, Gareld, Routt
East Grand Grand
East Otero Otero
Eaton Weld
Edison El Paso, Pueblo, Lincoln
Elbert Elbert
Elizabeth Elbert
Ellicott El Paso
Englewood Arapahoe
Estes Park Boulder, Larimer
Falcon (School District 49) El Paso
Fountain El Paso
Fowler Crowley, Otero, Pueblo
Fremont Custer, El Paso, Fremont
Frenchman Logan
Ft Morgan Morgan
Gareld RE-2 Gareld
Gareld 16 Gareld
Genoa-Hugo Lincoln
Gilpin Gilpin
Granada Prowers
Greeley Weld
Gunnison Gunnison, Saguache
Appendix B: Colorado School Districts
School District County
57
Local Government Handbook
Hanover El Paso
Harrison El Paso
Haxtun Logan, Phillips, Sedgwick, Yuma
Hayden Routt
Hi Plains Kit Carson
Hinsdale Archuleta, Hinsdale
Hoehne Las Animas
Holly Prowers
Holyoke Phillips, Yuma
Huerfano Huerfano
Idalia Yuma
Ignacio Archuleta, La Plata
Jeerson Denver, Jeerson, Broomeld
Johnstown Weld
Julesburg Sedgwick
Karval Lincoln
Kim Las Animas
Kiowa Elbert
Kit Carson Cheyenne
La Veta Huerfano
Lake Lake
Lamar Prowers
Las Animas Bent
Lewis-Palmer El Paso
Liberty Kit Carson, Yuma
Limon Elbert, Lincoln
Littleton Arapahoe
Lone Star Washington
Mancos Montezuma
Manitou Springs El Paso
Manzanola Crowley, Otero
Mapleton Adams
Mcclave Bent
Meeker Rio Blanco
Mesa Valley Mesa
Miami-Yoder El Paso, Elbert, Lincoln
Moat County RE-1 Moat
Moat Saguache
Appendix B: Colorado School Districts
School District County
58
Local Government Handbook
Monte Vista Rio Grande
Montezuma Montezuma
Montrose Gunnison, Montrose, Ouray
Mtn Valley Saguache
North Conejos Alamosa, Conejos
North Park Jackson
Norwood Montrose, San Miguel
Otis Washington
Ouray Ouray
Park Park
Pawnee Weld
Peyton Elbert, El Paso
Plainview Kiowa
Plateau Logan
Plateau Valley Mesa
Platte Canyon Park
Platte Vly Sedgwick
Platte Vly RE-7 Weld
Poudre Larimer
Prairie Weld
Primero Las Animas
Pritchett Baca
Pueblo City Pueblo
Pueblo Rural Pueblo
Rangely Rio Blanco
Revere Sedgwick
Ridgway Ouray
Roaring Fork Eagle, Gareld, Pitkin
Rocky Ford Otero
Salida Chaee, Fremont
Sanford Alamosa, Conejos
Sangre Decristo Alamosa, Saguache
Sargent Alamosa, Rio Grande
Sheridan Arapahoe
Sierra Grande Costilla
Silverton San Juan
South Conejos Conejos
Appendix B: Colorado School Districts
School District County
59
Local Government Handbook
South Routt Routt
Springeld Baca
St. Vrain Boulder, Weld, Larimer, Broomeld
Steamboat Springs Routt
Strasburg Adams, Arapahoe
Stratton Kit Carson
Summit Summit
Swink Otero
Telluride San Miguel
Thompson Boulder, Larimer, Weld
Trinidad Las Animas
Upper Rio Grande Rio Grande
Valley Logan
Vilas Baca
Walsh Baca
Weld RE-1 Weld
Weld RE-3J Adams, Weld
Weld RE-8 Weld
Weldon Morgan
West End Montrose
West Grand Eagle, Grand, Summit
Westminster Adams
Wideeld El Paso
Wiggins Morgan, Weld
Wiley Bent, Prowers
Windsor Weld
Woodland Park Teller
Woodlin Washington
Wray Yuma
Yuma Yuma
Source: Colorado Department of Education
Appendix B: Colorado School Districts
School District County
60
Local Government Handbook
Lone Star
101
Lone Star
101
Moffat County
Re: No 1
Moffat County
Re: No 1
Meeker
RE1
Meeker
RE1
Rangely
RE-4
Rangely
RE-4
De Beque 49JTDe Beque 49JT
Garfield
16
Garfield
16
Garfield
RE-2
Garfield
RE-2
Plateau Valley 50Plateau Valley 50
Delta County 50(J)Delta County 50(J)
Gunnison
Watershed
RE1J
Gunnison
Watershed
RE1J
Hinsdale
County
RE 1
Hinsdale
County
RE 1
Mesa County Valley 51Mesa County Valley 51
West End
RE-2
West End
RE-2
Norwood
R-2J
Norwood
R-2J
Dolores County RE NO 2Dolores County RE NO 2
Dolores County
RE -4A
Dolores County
RE -4A
Mancos
RE-6
Mancos
RE-6
Montezuma-
Cortez
RE-1
Montezuma-
Cortez
RE-1
Durango
9-R
Durango
9-R
Ignacio
11 JT
Ignacio
11 JT
Bayfield
10-JT-R
Bayfield
10-JT-R
Silverton 1Silverton 1
Archuleta
County
50JT
Archuleta
County
50JT
South Conejos
RE-10
South Conejos
RE-10
North Conejos
RE-1J
North Conejos
RE-1J
Sanford
6J
Sanford
6J
Centennial R-1Centennial R-1
Sierra
Grande
R-30
Sierra
Grande
R-30
Monte
Vista
C-8
Monte
Vista
C-8
Sargent
RE-33J
Sargent
RE-33J
Sangre De
Cristo
RE-22J
Sangre De
Cristo
RE-22J
La Veta
RE-2
La Veta
RE-2
Huerfano RE-1Huerfano RE-1
Aguilar
Reorganized
6
Aguilar
Reorganized
6
Hoehne
Reorganized
3
Hoehne
Reorganized
3
Trinidad
1
Trinidad
1
Primero
Reorganized
2
Primero
Reorganized
2
Branson
Reorganized
82
Branson
Reorganized
82
Kim
Reorganized
88
Kim
Reorganized
88
Pritchett
RE-3
Pritchett
RE-3
Springfield
RE-4
Springfield
RE-4
Camp
RE-6
Camp
RE-6
Vilas
RE-5
Vilas
RE-5
Walsh
RE-1
Walsh
RE-1
Holly
RE-3
Holly
RE-3
Plainview
RE-2
Plainview
RE-2
Eads RE-1Eads RE-1
Cheraw
31
Cheraw
31
Manzanola 3JManzanola 3J
East Otero
R-1
East Otero
R-1
Fowler
R-4J
Fowler
R-4J
Pueblo County 70Pueblo County 70
Pueblo
City
60
Pueblo
City
60
Agate 300Agate 300
Limon
RE-4J
Limon
RE-4J
Genoa-Hugo
C113
Genoa-Hugo
C113
Karval RE-23Karval RE-23
Kit Carson
R-1
Kit Carson
R-1
Cheyenne
County RE-5
Cheyenne
County RE-5
Wray
RD-2
Wray
RD-2
Arriba-
Flagler
C-20
Arriba-
Flagler
C-20
Hi-Plains
R-23
Hi-Plains
R-23
Stratton
R-4
Stratton
R-4
Bethune
R-5
Bethune
R-5
Burlington
RE-6J
Burlington
RE-6J
Idalia
RJ-3
Idalia
RJ-3
Liberty J-4Liberty J-4
Arickaree
R-2
Arickaree
R-2
Woodlin
R-104
Woodlin
R-104
Deer Trail
26J
Deer Trail
26J
Byers 32JByers 32J
Clear Creek
RE-1
Clear Creek
RE-1
Platte
Canyon 1
Platte
Canyon 1
Summit
RE-1
Summit
RE-1
Prairie
RE-11
Prairie
RE-11
Fort
Morgan
RE-3
Fort
Morgan
RE-3
Brush
RE-2(J)
Brush
RE-2(J)
Buffalo
RE-4J
Buffalo
RE-4J
Akron
R-1
Akron
R-1
Otis
R-3
Otis
R-3
Yuma 1Yuma 1
Haxtun
RE-2J
Haxtun
RE-2J
Frenchman
RE-3
Frenchman
RE-3
Valley
RE-1
Valley
RE-1
Plateau
RE-5
Plateau
RE-5
Pawnee
RE-12
Pawnee
RE-12
Ault-
Highland
RE-9
Ault-
Highland
RE-9
Poudre R-1Poudre R-1
Estes Park
R-3
Estes Park
R-3
East Grand 2East Grand 2
West Grand
1-JT
West Grand
1-JT
North Park
R-1
North Park
R-1
Steambboat
Springs
RE-2
Steambboat
Springs
RE-2
South Routt
RE 3
South Routt
RE 3
Eagle County
RE 50
Eagle County
RE 50
Roaring Fork
RE-1
Roaring Fork
RE-1
Aspen 1Aspen 1
Lake
County
R-1
Lake
County
R-1
Hayden
RE-1
Hayden
RE-1
Holyoke
RE-1J
Holyoke
RE-1J
Julesburg
RE-1
Julesburg
RE-1
Revere
School
District
Revere
School
District
Cotopaxi
RE-3
Cotopaxi
RE-3
Salida R-32Salida R-32
Mountain Valley
RE 1
Mountain Valley
RE 1
Creede
School
District
Creede
School
District
Moffat 2Moffat 2
Custer County
School District
C-1
Custer County
School District
C-1
Center
26 JT
Center
26 JT
Buena Vista
R-31
Buena Vista
R-31
Park County
RE-2
Park County
RE-2
Fremont
RE-2
Fremont
RE-2
Crowley
County
RE-1-J
Crowley
County
RE-1-J
Swink
33
Swink
33
Rocky
Ford
R-2
Rocky
Ford
R-2
Mc Clave
RE-2
Mc Clave
RE-2
Las
Animas
RE-1
Las
Animas
RE-1
Lamar
RE-2
Lamar
RE-2
Wiley
RE-13 JT
Wiley
RE-13 JT
Granada
RE-1
Granada
RE-1
Upper Rio
Grande
School
District
C-7
Upper Rio
Grande
School
District
C-7
Alamosa
RE-11J
Alamosa
RE-11J
Montrose County
RE-1J
Montrose County
RE-1J
Ridgway
R-2
Ridgway
R-2
Ouray
R-1
Ouray
R-1
Telluride
R-1
Telluride
R-1
Big
Sandy
100J
Big
Sandy
100J
Weldon
Valley
RE-10(J)
Weldon
Valley
RE-10(J)
Wiggins
RE-50(J)
Wiggins
RE-50(J)
Edison
54 JT
Edison
54 JT
Miami/
Yoder 60 JT
Miami/
Yoder 60 JT
Briggsdale
RE-10
Briggsdale
RE-10
Colorado School Districts Map
Source: Colorado Department of Education
Note: Red Box is zoomed in on following page.
Legislative Council Sta
Nonpartisan Services for Colorados Legislature
Colorado School Districts Map
Calhan
RJ-1
Calhan
RJ-1
Kiowa C-2Kiowa C-2
Strasburg
31J
Strasburg
31J
Bennett
29J
Bennett
29J
School
District
27J
School
District
27J
School District 27JSchool District 27J
Adams
County 14
Adams
County 14
Adams-
Arapahoe
28J
Adams-
Arapahoe
28J
Denver
County 1
Denver
County 1
Englewood 1Englewood 1
Cherry Creek 5Cherry Creek 5
Littleton 6Littleton 6
Jefferson
County R-1
Jefferson
County R-1
Sheridan 2Sheridan 2
Mapleton 1Mapleton 1
Westminster 50Westminster 50
Adams 12
Five Star
Schools
Adams 12
Five Star
Schools
St. Vrain Valley
RE 1J
St. Vrain Valley
RE 1J
Weld
RE-8
Schools
Weld
RE-8
Schools
Weld County
School District
RE-3J
Weld County
School District
RE-3J
Weld
County
RE-1
Weld
County
RE-1
Greeley
6
Greeley
6
Eaton RE-2Eaton RE-2
Thompson
R2-J
Thompson
R2-J
Platte
Valley
RE-7
Platte
Valley
RE-7
Elizabeth
School
District
Elizabeth
School
District
Elbert 200Elbert 200
Douglas County RE 1Douglas County RE 1
Hanover 28Hanover 28
Ellicott
22
Ellicott
22
Harrison 2Harrison 2
Peyton
23 JT
Peyton
23 JT
Widefield 3Widefield 3
Colorado
Springs 11
Colorado
Springs 11
Academy
20
Academy
20
District
49
District
49
Lewis-Palmer 38Lewis-Palmer 38
Manitou
Springs
14
Manitou
Springs
14
Fountain 8Fountain 8
Cheyenne Mountain 12Cheyenne Mountain 12
Canon City RE-1Canon City RE-1
Woodland
Park
RE-2
Woodland
Park
RE-2
Cripple
Creek-Victor
RE-1
Cripple
Creek-Victor
RE-1
Zoomed in area of Colorado
School Districts Map