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....

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...

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.

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...

According to the U.S. Census Bureau’s American Community Survey, approximately 10.3 percent of Colorado’s population reported having a disability in 2015.  Many of those individuals use a service animal or assistance animal to cope with their disability.  This issue brief defines the...

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,...

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...

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...