Understanding the State Budget Presentation
Understanding the State Budget: The Big Picture
- Where do our taxes go?
- State Government Revenue
- General Fund Budget
- TABOR Revenue Limit
First Regular Session | 75th General Assembly
Colorado General AssemblyUnderstanding the State Budget: The Big Picture
This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2025 legislative session.
This summary document provides an overview of the common policies for the 2025 legislative session. It highlights key dates, policies, and commonly used cost assumptions.
During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. 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,...
The State Measurement for Accountable, Responsive, and Transparent Government Act (SMART Act) was adopted in 2010 by House Bill 10-1119. This bill...
2025 Fiscal Note Staff Assignments by Subject Area.
Report No. 2024-TE8
2025 Fiscal Note Staff Assignments by Subject Area.
Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and expenditures. The fiscal note is a non-binding, decision-making tool for...
The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details
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