Extreme Risk Protection Orders (19-08)
This issue brief provides an overview of extreme risk protection orders, including what they are, how they are used, and how Colorado's proposed law compares to other states. It also addresses other types of protection orders authorized in Colorado law.
Forecast March 2019
Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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,...
Tax Expenditure Evaluation Schedule (January 2019)
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
Tax Expenditure Evaluation: Rural & Frontier Healthcare Preceptor Credit
Report No. 2019-TE1
Tax Expenditure Evaluation: Fraternal Society Exemption
Report No. 2019-TE2
Tax Expenditure Evaluation: Insurance Premium Tax Expenditures
Report No. 2019-TE3
Tax Expenditure Evaluation: Agricultural Inputs
Report No. 2019-TE4
Tax Expenditure Evaluation: Child Care Expense Credit & Low-Income Child Care Expense Credit
Report No. 2019-TE5
Tax Expenditure Evaluation: On-Demand Aircraft Used Outside the State Sales Tax Exemption
Report No. 2019-TE6
Tax Expenditure Evaluation: Historic Property Preservation Tax Credit
Report No. 2019-TE7
Filing Fees, Surcharges, and Costs in Colorado State Courts, Colorado Judicial Branch
This document provides a summary of the most frequently used court filing fees, surcharges, and costs.
Overview of the Colorado Public Employees' Retirement Association and Changes Made by Senate Bill 18-200
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.
Forecast December 2018
Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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,...
Jury Duty in Criminal Cases
This memorandum provides an overview of jury duty for criminal trials in Colorado, including how jurors are summoned, excused, selected, paid, and impaneled. Jury deliberations, instructions, and verdicts are also covered.
Understanding the State Budget Information Paper
Understanding the State Budget: The Big Picture
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy...
The TABOR Revenue Limit
The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save. This memorandum presents information on this constitutional requirement and its administration at the state level.
State Laws Regarding Gravity and Switchblade Knives (17-10)
Gravity and switchblade knives, which were originally popularized by classic movies such as West Side Story and Rebel Without a Cause, are considered illegal weapons in Colorado. Possessing such a weapon could result in a fine or jail time, or both. This issue brief...
Statutes of Limitations for Criminal Offenses (18-18)
A statute of limitations is a law that specifies the maximum length of time allowed for a victim or prosecutor to initiate legal proceedings. Such a statute may apply in either criminal or civil cases. This issue brief provides an overview of criminal statutes of limitations, including...
Post-Conviction Sex Offender Polygraph Testing for Adult Sex Offenders
This memorandum provides an overview of how post-conviction sex offender polygraph testing (PCSOT) is used for adult sex offenders in Colorado, as well as in other states. It also includes a summary of current research on its effectiveness.
Sales and Use Tax Simplification Task Force Final Report
Final Report to the Colorado General Assembly by the Sales and Use Tax Simplification Task Force. ...
Alternatives to the Gallagher Amendment Interim Study Committee Summary Report
Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council...
Report on Referendum C Revenue and Spending FY 2005-06 through FY 2018-19
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2016‑17 state fiscal years and preliminary numbers for the 2017‑18 and 2018‑19 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...
Property Tax Relief Programs for Senior Citizens
This memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors.
Forecast September 2018
Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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,...