Machinery Used in Manufacturing Exemption
Report No. 2021-TE6
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.
First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2021-TE6
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.
Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and expenditures. The fiscal note is a non-binding, decision-making tool for...
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Homelessness affects thousands of individuals and families across Colorado. Among U.S. states, Colorado has the 8th highest number of residents experiencing homelessness. This memorandum describes the scope of homelessness in the state and provides an overview of the programs and resources...
During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.
A recall is a process that allows voters to remove and replace an elected official before the official’s term ends. According to the National Conference of State Legislatures, Colorado is one of 19 states that allow for the recall of state and local elected officials.
While the recall...
This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2025 legislative session.
This response form is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
The purpose of this form is to collect fiscal assessments, including impacts to specific funding sources, for higher education based on legislation.
This worksheet is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
2025 Fiscal Note Staff Assignments by Subject Area.
Pursuant to Section 2-3-2002, C.R.S. (House Bill 24-1368), the Language Access Advisory Board was created in the Legislative Department for the 2024 interim to study and make recommendations on improving language access to the legislative...
This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal...
The U.S. federal government holds exclusive authority to regulate immigration, including who may enter the country and under what conditions. Nevertheless, states can enact laws that impact immigrants and influence the enforcement of federal immigration laws, provided that these state laws do...
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...
The State Measurement for Accountable, Responsive, and Transparent Government Act (SMART Act) was adopted in 2010 by House Bill 10-1119. This bill...
Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...
During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.
Passed in August 2024, House Bill 24B-1001 created a property tax limit for school districts beginning with the 2025 property tax year (PTY), for which taxes are payable in 2026. The bill’s provisions limit statewide qualified local share property tax revenue, or local share total program...
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...
This memo presents recent Legislative Council Staff (LCS) findings regarding the implications of the current-law calculation method for population growth used to determine the TABOR growth limit, which has the effect of not adjusting the TABOR limit for population growth or decline that the...
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.
This document lists the LCS Fiscal Analyst assigned to work on the fiscal note for each bill and concurrent resolution introduced at the 2025 session. This list will be updated periodically throughout the session. If you need assistance, contact Bill Zepernick, Fiscal Notes Manager, at...
This memorandum provides an overview on the federal immigration system, Colorado’s role in immigration, and patterns of immigration in the state and nationally. It then discusses the impact of immigration on different sectors of the economy and state government programs and services, and...