Fiscal Policy & Taxes
Property Tax Relief Programs for Senior Citizens
This memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors.
Displaying 151 - 175 of 468 results
Staff Publications
Report on Referendum C Revenue and Spending FY 2005-06 through FY 2018-19
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2016‑17 state fiscal years and preliminary numbers for the 2017‑18 and 2018‑19 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...
Final/Annual Reports
Alternatives to the Gallagher Amendment Interim Study Committee Summary Report
Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council...
Final/Annual Reports
Sales and Use Tax Simplification Task Force Final Report
Final Report to the Colorado General Assembly by the Sales and Use Tax Simplification Task Force. ...
Staff Publications
Overview of the Colorado Public Employees' Retirement Association and Changes Made by Senate Bill 18-200
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.
01/07/2019
Financial Services & Commerce
Fiscal Policy & Taxes
Labor & Employment
State Government
State Revenue & Budget
Issue Briefs
Emergency Mental Health Holds (18-21)
This issue brief addresses Colorado’s emergency mental health hold procedure, which allows for an individual to be involuntarily held for a 72‑hour period of treatment and evaluation if he or she appears to have a mental illness and, due to the mental illness, appears to be an imminent...
Budget Related Publications
The TABOR Revenue Limit
The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save. Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters...
Budget Related Publications
Forecast December 2018
Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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/Annual Reports
Health Insurance Exchange Oversight Committee Final Report
The Colorado Health Insurance Exchange Oversight Committee was created pursuant to Article 22 of Title 10, Colorado Revised Statutes. The purpose of this committee is to guide Colorado's health insurance exchange, including reviewing the financial and operational plans of the exchange and...
Final/Annual Reports
Opioid and Other Substance Use Disorders Study Committee Final Report
The Opioid and Other Substance Use Disorders Study Committee was created pursuant to Article 22.3 of Title 10, Colorado Revised Statutes. The purpose of this committee is to study issues relating to opioid and substance use disorders in Colorado and examine potential solutions concerning...
Issue Briefs
Family, Medical, and Sick Leave Laws (21-02)
This issue brief provides an overview of federal and state family, medical, and sick leave laws.
01/29/2021
Health Care & Health Insurance
Labor & Employment
Local Government
Budget Related Publications
Forecast March 2019
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,...
Staff Publications
History of TABOR Refund Mechanisms
This 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.
Fiscal Policy & Taxes
Refund Mechanisms Used for Prior TABOR Surpluses
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.
Tax Expenditure Evaluation
Tax Expenditures Compilation Report, September 2018
Report No. 2018-TE
Tax Expenditure Evaluation
Insurance Premium Tax Expenditures
Report No. 2019-TE3
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Tax Expenditure Evaluation
On-Demand Aircraft Used Outside the State Sales Tax Exemption
Report No. 2019-TE6
Tax Expenditure Evaluation
Historic Property Preservation Tax Credit
Report No. 2019-TE7
01/16/2019
Business & Economic Development
Fiscal Policy & Taxes
Housing
Staff Publications
Fiscal Assessment of Proposed Amendment SB188_L.045, Concerning Creation of the Family Medical Leave Insurance Program
This memorandum is an assessment of the fiscal impact of the attached proposed Amendment L.045 to Senate Bill 19-188. This fiscal assessment is for the impact of the bill with inclusion of this amendment only. Any other added amendment could influence the fiscal impact.
04/09/2019
Health Care & Health Insurance
Labor & Employment
State Government
Tax Expenditure Evaluation
Agricultural Lease Deduction
Report No. 2018-TE1
Tax Expenditure Evaluation
Crop Hail Insurance Premium Tax Exemption
Report No. 2018-TE2
Tax Expenditure Evaluation
Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit
Report No. 2018-TE4
Tax Expenditure Evaluation
Occasional Sale of Liquor by Public Auction Exemption
Report No. 2018-TE6
Tax Expenditure Evaluation
Long-Term Lodging Exemption
Report No. 2018-TE8
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.
Tax Expenditure Evaluation
Sales to Residents of Bordering States Exemption
Report No. 2018-TE11