Report No. 2019-TE15

Note: A more recent evaluation was issued in August 2024. Click HERE to access the August 2024 report.

Report No. 2019-TE20

Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.

During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.

This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...

During the 2024 legislative session, the General Assembly considered several bills concerning the military and veterans, including veterans’ programs, education, occupational licensing, land use, and a new holiday. 

Passed in August 2024, House Bill 24B-1001 created a property tax limit for school districts beginning with the 2025 property tax year (PTY), for which taxes are payable in 2026. The bill’s provisions limit statewide qualified local share property tax revenue, or local share total program...

Report No. 2020-TE2

Note: A more recent evaluation was issued in February 2025. Click HERE to access the February 2025 report.

Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with competing policy priorities, caseload pressures, and the health of the state’s economy in order to create a budget. This document is intended to serve as a primer on Colorado’s...

This document lists the LCS Fiscal Analyst assigned to work on the fiscal note for each bill and concurrent resolution introduced at the 2025 session. This list will be updated periodically throughout the session. If you need assistance, contact Bill Zepernick, Fiscal Notes Manager, at...

Report No. 2025-TE4