Senate Bill 17-267, enacted during the 2017 legislative session, changes many aspects of fiscal policy for the state. This issue brief summarizes the bill’s principal components.
In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts. Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators. This issue brief summarizes information on how local...
This memorandum provides a legislative history of county courthouse funding in Colorado. Specifically, this memorandum provides information on:
- the origins of county courthouse funding laws;
- notable legal decisions regarding county courthouse funding;
- county ...
There are 86 courthouse facilities in Colorado: 71 courthouses and 15 probation offices. This issue brief provides an overview of court and court facility funding. Specifically, information is provided on state, county, and municipal court funding requirements and state supplemental funding...
This document accompanied the Legislative Council Staff presentation of the June 2017 economic and revenue forecast.
The 2016 final report provides a complete summary of all LEPRRC activity in 2016.
The purchase of goods and services by most executive branch agencies in Colorado is generally governed by the state procurement code and rules (code and rules). The code and rules are designed to ensure the fair treatment of people seeking to do business with the state, to foster broad-based...
The final Residential Assessment Rate Study released by the Division of Property Taxation on April 17, 2017 estimates a residential assessment rate of 7.20 percent for 2017 and 2018. The General Assembly must pass a bill before this rate becomes law. Compared with the baseline forecast which...
This memorandum summarizes the capital construction, controlled maintenance, and capital information technology (IT) project recommendations for FY 2017-18.
This issue brief provides an overview of filing considerations for military service persons and tax breaks for military income.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2018-19. 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,...
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueld by consumer contributions.
Public-private partnerships have become integral to developing infrastructure in Colorado and across the country. This issue brief describes public-private partnerships and summarizes public-private partnership law in Colorado.
A video presentation about Colorado property taxes and the Gallagher Amendment. It is anticipated that the residential assessment rate will be reduced for the first time in 14 years, impacting homeowners and the tax base of every local taxing jurisdiction in the state.
(10 minutes 49...
Where are we?
- 11.5% lower than the formula
- Local share falling or slowing
- State Education Fund close to depleted
- General Fund budget in cutting mode
How did we get here?
- Business cycle, demographic changes, and constitutional ...
This memorandum provides information about vacant buildings owned by the state of Colorado, as reported by the Office of State Architect (OSA) in December 2016. There are currently 129 state-owned vacant buildings managed by four state departments and four institutions of higher education....
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2016, the state received $92.3 million. This memorandum presents the distribution of the 2016 payment and forecasts payments through 2019.
Presented to the Joint State, Veterans and Military Affairs Committee at its December 16, 2016, meeting.
Presented to the Joint State, Veterans, and Military Affairs Committee at is December 16, 2016, meeting.