First Regular Session | 75th General Assembly
Colorado General AssemblyDuring the 2024 legislative session, the General Assembly passed several business‑related measures including regulatory changes, consumer protections, and economic development.
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...
Several pieces of legislation focused on water in Colorado were passed during the 2024 session. These include measures concerning water projects, regulations for construction activities near wetlands and rivers, water conservation efforts, and improving water quality.
This issue brief provides an overview of federal and state laws related to gender pay equity and a summary of past legislative efforts by the Colorado General Assembly on the topic.
A homeowner association (HOA) must obtain insurance to cover common elements such as physical property and liability. Unit owners within an HOA also purchase insurance to cover the homeowners’ private property, parts of the unit not covered by the HOA’s policy, and liability. This issue brief...
Report No. 2025-TE2
Report No. 2020-TE2
Note: A more recent evaluation was issued in February 2025. Click HERE to access the February 2025 report.
As one of the top agricultural states in the United States, Colorado agriculture generates approximately $47 billion annually in economic activity. Agriculture in Colorado is made up of about 30 million acres of farmland, with approximately 36,000 different farm operations, employing more than...
As the energy industry diversifies and demand to decarbonize the economy increases, interest in nuclear energy has increased in recent years. Any future nuclear energy development will involve next generation technology, which differs from traditional nuclear energy projects. This issue brief...
During the 2024 legislative session, the General Assembly considered several measures related to natural resources and environment; including addressing oil and gas production, renewable energy, and sustainability.
Report No. 2025-TE5
Report No. 2020-TE7
Note: A more recent evaluation was issued in March 2025. Click HERE to access the March 2025 report.
This memorandum provides information concerning Colorado’s severance tax structure and estimated effective severance tax rates, along with a comparison of effective rates for eight other western oil and gas producing states from 2018 to 2022.