Fiscal Policy & Taxes
Colorado State Budget Process
Colorado State Budgeting Process Information Graphic
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Staff Publications
State Revenue Changes and the Colorado State Budget (2015)
This memorandum provides an overview of how changes in tax and fee revenue impact Colorado’s state budget. Pursuant to the Taxpayer Bill of Rights (TABOR) Amendment, the State of Colorado is limited in the amount of revenue from taxes and fees that it can retain and spend. The TABOR Amendment...
Staff Publications
Distribution of FY 2013-14 General Fund Surplus
The FY 2013-14 General Fund surplus is estimated at $235.8 million.1 State law requires this surplus to be distributed in the amounts and order shown in Table 1.2 Additionally, the transfer to the Capital Construction Fund is allocated by state law in the order and amounts shown in Table 2.3 Up...
Summary of Major Legislation
K-12 Education (2014)
2014 Summary of Major K-12 Education Legislation
Issue Briefs
State Taxes on Marijuana (2014)
In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.
Staff Publications
Kindergarten through Twelfth Grade (K-12) Public School Funding (2014)
This memorandum provides an overview of K-12 funding within the context of the state's operating budget. In December 2013, about $1.1 billion was transferred from the General Fund to the State Education Fund (SEF). The General Assembly has used some of this one-time money to set funding levels...
Staff Publications
Table 1 School Finance Funding Comparison with Passage of HB 14-1292 and HB 14-1298
School Finance Funding Comparison With Passage of Both HB 14-1292 and HB 14-1298, FY 2014-15
Current Law vs. Passage of HB 14-1292 and HB 14-1298 Combined
Staff Publications
Table 2 School Finance Funding Comparison with HB 14-1292 AND hb 14-1298
School Finance Funding Comparison With Both HB 14-1292 and HB 14-1298
FY 2014-15 vs FY 2013-14
Budget Related Publications
State Revenue Transfers to Counties (2014)
This memorandum provides information on intergovernmental transfers of revenue from the state government to Colorado's 64 counties. Data from 2010 show that of $5.0 billion in total county revenue, about $1.3 billion or 25.8 percent came from intergovernmental transfers. The state portion made...
Issue Briefs
Colorado's Constitutional Spending Limit (2014)
In 1992, voters approved a Colorado Constitutional Amendment -- Article X, Section 20, known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.
Issue Briefs
Innovative Motor Vehicle Income Tax Credit (2014)
The state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase. This issue brief describes the tax credit, most recently addressed in House Bill 13-1247, and provides information on how its value is calculated.
Issue Briefs
Academic Standards and the Common Core (2014)
Academic standards provide a broad outline for what students are expected to know and be able to do at the end of each grade level, and for what students should know in order to be prepared to enter college or the workforce by the time they graduate from high school. In Colorado, academic...
Issue Briefs
The Sale and Use of Fireworks in Colorado (2014)
This issue brief examines Colorado's fireworks law, including the ability of cities and counties to regulate fireworks.
Issue Briefs
Statewide Student Assessments (2014)
Assessments provide teachers, parents, students, policymakers, and other stakeholders in Colorado's education system with a way of measuring student performance against state standards. First administered on a statewide basis in 1997 under the name Colorado Student Assessment Program (CSAP),...
Issue Briefs
Remedial Education (2014)
Remedial education refers to academic courses in higher education intended to improve the basic skills of new or returning college students, so that they are adequately prepared for college-level work. These basic skills courses are typically non-credit courses. This issue brief discusses how...
Issue Briefs
Colorado's K-12 Achievement Gaps (2014)
State law defines "achievement gap" as the difference in academic achievement attained by student groups on the statewide assessments and "growth gap" as the differences among student groups in the rates of academic growth.1 Achievement gaps are observable between racial or ethnic groups of...
Issue Briefs
Statutory Transfer to Fund Transportation and Capital Construction (2014)
Senate Bill (SB) 09-228, adopted by the General Assembly during the 2009 legislative session, creates a five-year block of statutory transfers from the General Fund to finance transportation and capital construction projects. This issue brief discusses the state law that specifies the amounts of...
11/17/2014
Capital Construction
State Revenue & Budget
Transportation & Motor Vehicles
Issue Briefs
Transportation Planning and Funding in Colorado
This issue brief examines the entities and revenue sources used to administer and finance Colorado's transportation system.
Issue Briefs
High Performance Certification Program (2014)
New construction and substantial renovation of academic buildings and facilities constructed or maintained with state General Fund moneys (hereafter referred to as "state facilities") are required to comply with the High Performance Certification Program (HPCP). The program requires the...
Issue Briefs
Individual Income Tax (2014)
The individual income tax is the largest source of General Fund revenue, accounting for 60 percent of General Fund collections in FY 2013-14. This issue brief provides a brief history of Colorado income tax rates, discusses the general process for determining Colorado’s individual income tax,...
Fiscal Policy & Taxes
Estimated Value of School Finance Factors, Including Negative Factor FY 2014-15
ESTIMATED VALUE OF SCHOOL FINANCE FACTORS, INCLUDING NEGATIVE FACTOR, FY 2014-15
Staff Publications
School District Table (2014)
School District Table
Staff Publications
2013 Colorado Cost of Living Study (2014)
2013 Colorado Cost of Living Report - Expenditure Totals
Staff Publications
School Finance Funding Comparison Under HB 14-1292 FY 2014-15
School Finance Funding Comparison Under HB 14-1292, FY 2014-15
Current Law vs. HB 14-1292
Staff Publications
School Finance Funding Comparison Under HB 14-1298 FY 2014-15
School Finance Funding Comparison Under HB 14-1298, FY 2014-15
Current Law vs. HB 14-1298