First Regular Session | 75th General Assembly
Colorado General AssemblyDuring the 2024 legislative session, the General Assembly passed several business‑related measures including regulatory changes, consumer protections, and economic development.
This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...
This issue brief provides an overview of federal and state laws related to gender pay equity and a summary of past legislative efforts by the Colorado General Assembly on the topic.
A homeowner association (HOA) must obtain insurance to cover common elements such as physical property and liability. Unit owners within an HOA also purchase insurance to cover the homeowners’ private property, parts of the unit not covered by the HOA’s policy, and liability. This issue brief...
During the 2024 legislative session, the General Assembly considered bills concerning state government, including addressing topics related to elected officials, state agencies, the Colorado Open Records Act, and accessibility. Additionally, the General Assembly considered legislation addressing...
The State Measurement for Accountable, Responsive, and Transparent Government Act (SMART Act) was adopted in 2010 by House Bill 10-1119. This bill...
During the 2024 legislative session, the General Assembly considered several bills concerning elections, including changes to the conduct of elections, penalties and complaints, ballot access, and voting.
In accordance with Section 24-34-802 (1)(c)(II), C.R.S., The Colorado General Assembly Digital Accessibility Report outlines the ongoing efforts made by the staff of the legislative branch of the State of Colorado to improve and maintain a digital landscape that is inclusive and accessible to...
Report No. 2025-TE2
Report No. 2020-TE2
Note: A more recent evaluation was issued in February 2025. Click HERE to access the February 2025 report.
Fiscal notes estimate the fiscal impact of legislation, including revenue impacts, state expenditures, and appropriations required. However, fiscal notes are decision-making tools for legislators, and the General Assembly is ultimately responsible for making appropriations and setting aside the...
Term Limit Information for Members of the Colorado House of Representatives
Legislative committees are a very important part of Colorado's legislative process. At a legislative committee hearing, citizens have an opportunity to express their views and have them incorporated into the official legislative record. In Colorado, every bill receives a public hearing by one of...
Report No. 2020-TE7
Note: A more recent evaluation was issued in March 2025. Click HERE to access the March 2025 report.
This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR). From FY 1993-94 through FY 2023-24, over 30 state government entities had received enterprise status for at least...