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.

Final Report to the Colorado General Assembly by Police Officers' and Firefighters' Pension Reform Commission 

This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...

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 issue brief provides an overview of filing considerations for military service persons and tax breaks for military income.

This document accompanied the Legislative Council Staff presentation of the June 2017 economic and revenue forecast.

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 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
...

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...