Second Regular Session | 74th General Assembly
Colorado General AssemblyPresented to the State, Veterans, and Military Affairs Committee at its December 16, 2016, meeting.
This memorandum provides background information on the structure of the business personal property tax and the estimated fiscal impact of eliminating the tax. The first section of the memorandum describes the business personal property tax base, authorized exemptions, filing procedures, and the...
Final Report to the Colorado General Assembly by Police Officers' and Firefighters' Pension Reform Commission
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...
Public-private partnerships have become integral to developing infrastructure in Colorado and across the country. This issue brief describes public-private partnerships and summarizes public-private partnership law in Colorado.
The purchase of goods and services by most executive branch agencies in Colorado is generally governed by the state procurement code and rules (code and rules). The code and rules are designed to ensure the fair treatment of people seeking to do business with the state, to foster broad-based...
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:
This memorandum provides a legislative history of county courthouse funding in Colorado. Specifically, this memorandum provides information on:
This memorandum provides an overview of county jails, including their function, population served, cost per day, and relationship with the state Department of Corrections.
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...
Presented to the Opioid and Other Substance Use Disorders Interim Study Committee at its August 1, 2017, meeting.
Presented to the Opioid and Other Substance Use Disorders Interim Study Committee at its August 22, 2017, meeting.
This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.
Federal law requires employers to pay their employees a minimum hourly wage. States are allowed to set different pay standards than the federal minimum wage requirement; however, if the state and federal law differ, such as in Colorado, the higher wage prevails. This issue brief provides an...
The Economic Development Commission (EDC) works in conjunction with the Office of Economic Development and International Trade (OEDIT) to promote economic development in the state. The EDC is statutorily required to oversee six programs, which are administered by OEDIT. This issue brief...
This memorandum provides an overview of broadband internet service programs in Colorado, including the Colorado High Cost Support Mechanism; state grant programs and other state efforts; local governments’ ability to provide broadband; and related recent legislation.
During the 2017 legislative session, the General Assembly considered measures related to tax credits, employee-owned businesses, the state’s sales and use tax structure, and reducing the regulatory burden on small businesses.
Final Report to the Colorado General Assembly by the Police Officers' and Firefighters' Pension Reform Commission.
2018 Salaries for the following County Officers (Pursuant to ...
This memorandum provides information about special district elections in Colorado. Specifically, it provides an overview of special district elections and the times at which special district elections are conducted. Also included are an overview of special districts generally and a table of...
During the 2017 legislative session, the General Assembly considered a variety of measures related to local government. These topics were wide-ranging and encompassed special districts, local taxes, and intergovernmental agreements and contracts. Peace officer status, nonprofit boards, and...
This issue brief provides information on electric utilities in Colorado, and how utilities generate and distribute electricity to Colorado homes and businesses. The issue brief also describes the regulation of investor-owned electric utilities by the Public Utilities Commission (PUC).
During the 2018 legislative session, the General Assembly considered bills encouraging economic development in the state; bills relating to disclosures for rental car companies and rates for parts and labor by motor vehicle manufacturers; and bills that continued regulation of mortgage lenders,...