Presented to the Joing Local Government Committee.

Presented to the Select Committee on Energy and the Environment at its January 19, 2017, meeting.

Presented to the Joint Finance Committee on January 5, 2017, meeting.

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.

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
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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...

Economic Outlook for the U.S. and Colorado

The ongoing expansion in the U.S. economy is fueld by consumer contributions.

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...

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,...

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
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This memorandum provides an overview of county jails, including their function, population served, cost per day, and relationship with the state Department of Corrections.

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.