Municipalities

U.S. Municipal Finance

GO bond and fiscal health analysis covering special tax districts, general fund operations, pension obligations, rate covenants, and credit frameworks for U.S. cities and counties.

GO BondsFiscal HealthCredit AnalysisPension ObligationsTax Revenues

Reference Guides

Municipalities

Municipal General Obligation Bonds: A Comprehensive Guide

Understanding GO bonds, unlimited tax pledges, voter authorization, and the mechanics of municipal credit.

14 sectionsRead →
Municipalities

Municipal Credit Analysis

How S&P, Moody's, and Fitch evaluate the creditworthiness of municipal governments using systematic frameworks.

14 sectionsRead →
Municipalities

The Municipal Pension Crisis

Understanding GASB 68 disclosure, pension funded ratios, actuarial assumptions, and how unfunded pension liabilities drive municipal credit downgrades.

14 sectionsRead →
Municipalities

Property Tax Revenue: The Foundation of Municipal Credit

How property taxes fund municipal services, the mechanics of assessment, levy limits, and credit implications of tax concentration and exemptions.

14 sectionsRead →
Municipalities

Municipal Fiscal Stress

Identifying municipalities in crisis through fund balance depletion, cash flow borrowing, and structural deficits. Understanding state oversight programs and Chapter 9 bankruptcy.

15 sectionsRead →
Municipalities

Special Tax Districts and Assessment Bonds

A comprehensive guide to Mello-Roos, community facilities districts, and special assessment mechanisms in municipal finance.

14 sectionsRead →
Municipalities

How to Read a Municipal ACFR

Essential framework for interpreting financial statements, GASB reporting, and critical credit metrics from annual comprehensive financial reports.

15 sectionsRead →
Municipalities

Municipal Debt Structures

Comprehensive guide to non-general obligation municipal debt: appropriation risk, credit evaluation, and investor considerations.

14 sectionsRead →
Municipalities

Municipal Climate Resilience and Green Bonds

Framework for understanding green and sustainability bonds, climate risk disclosure, and ESG integration in municipal credit analysis.

11 sectionsRead →
Municipalities

State-Local Fiscal Federalism

Framework for understanding state policy constraints, revenue sharing, and state aid dependence as drivers of municipal credit quality.

14 sectionsRead →
Municipalities

Municipal Pension Funding and Its Impact on Bond Credit

Examining GASB 67/68 reporting, assumption changes, and credit rating implications

9 sectionsRead →
Municipalities

DOGE and Federal Funding Cuts

How federal spending reductions affect state and local budgets, Medicaid funding, and municipal bond credit quality.

10 sectionsRead →
Municipalities

OBBBA and the Municipal Bond Market

How SALT cap expansion and preserved municipal bond tax exemption shape 2026 issuance and relative value.

13 sectionsRead →
Municipalities

Municipal Bond Market Outlook 2026

Market projections, yield environment, sector performance, credit migration, and supply-demand dynamics for 2026.

12 sectionsRead →
Municipalities

How Municipal Bonds Work: A Guide to GO and Revenue Bonds

Introductory guide to municipal bond structures, tax exemption, credit ratings, and key market participants.

10 sectionsRead →
Municipalities

Municipal Bond Insurance and Credit Enhancement

How bond insurance works, major insurers (Assured Guaranty, BAM), and when insurance adds value.

9 sectionsRead →
Municipalities

Tax Increment Financing (TIF)

How TIF works, bond structures, credit considerations, use cases, and policy controversies.

9 sectionsRead →
Municipalities

Municipal Credit Ratings

Rating agency methodologies, key metrics (debt burden, reserves, economic base), and upgrade/downgrade drivers.

9 sectionsRead →