The state incurs wildfire-related expenditures in several departments for various activities including wildfire prevention, preparedness, mitigation, suppression, and recovery. These activities are not explicitly broken out in the state budget and are spread across various line items in...
This memorandum provides information on state tax expenditures for renewable energy resources. State tax expenditures include individual and corporate income tax credits, deductions, and exemptions, and sales and use tax exemptions. Renewable energy resources include solar, wind, geothermal,...
Pursuant to state law (Section 26-6.5-203, C.R.S.), the Early Childhood and School Readiness Legislative Commission (ECSRLC) may meet up to four times per year to study issues concerning early childhood and school readiness.
Summary report for the Legislative Oversight Committee Concerning Tax Policy & Task Force.
The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216. In its original form, the task force was scheduled to be repealed in 2020. However,...
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2019‑20 state fiscal years and preliminary numbers for the 2020‑21 and 2021‑22 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...
This issue brief examines Colorado fireworks law, including permissible fireworks, sales, local government regulations, penalties for violating state laws, and executive orders.
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The senior homestead property tax exemption became available beginning in property tax year 2002, following voter approval of Referendum A in the 2000 General Election. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in tax year 2002, to 262,130...
The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.
Three bills were enacted during the 2021 legislative session that substantively impacted the financing of public schools in Colorado:
- Senate Bill 21-268 provided funding for school districts in FY 2021-22, modified the school finance formula, and made administrative and grant program ...
During the 2021 legislative session, the General Assembly considered several measures related to local governments, including the powers and duties of local governments and matters related to special and local improvement districts, community revitalization, procurement, the limited gaming...
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