First Regular Session | 74th General Assembly
Colorado General AssemblyThis memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.
Legislative Council Staff conducts a study of the cost of living in each school district every two years to update the cost-of-living factors used in the state's school finance funding formula as required by state law. 1 The first study was conducted in 1993, and a study has been conducted...
Pursuant to Section 22-55-104 C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education (CDE), the Office of State Planning and Budgeting, and the Joint Budget Committee (JBC), is required to conduct a review of the model used to...
Among the allowable uses of federal American Rescue Plan Act (ARPA) funds, states have the most flexibility in spending the portion of funding used to offset the state revenue loss attributable to the COVID-19 pandemic. This memorandum provides information on the revenue loss reported for...
The subpanel supporting the Economic Relief and Recovery Task Force is pleased to present this final report. After the Summary of Findings. The report is divided into five discrete sections. The organization into discrete sections reflects the organization of the work of the subpanel. In order...
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Final Report to the Colorado General Assembly by the Task Force on Economic Recovery and Relief Cash Fund.
This memorandum provides an overview of ranked-choice voting, or instant-runoff voting. Ranked‑choice voting (RCV) is currently used in some nonpartisan elections in three Colorado municipalities, with an additional two municipalities using it in future elections. House Bill 21-1071, passed in...
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.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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,...
Final Report to the Colorado General Assembly by the Legislative Oversight Committee Concerning Tax Policy.
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...