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.
Second Regular Session | 74th General Assembly
Colorado General AssemblyThis memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors.
Senate Bill 18-001, enacted during the 2018 legislative session, is a significant piece of transportation funding legislation. SB 18‑001 commits state General Fund revenue for transportation projects and establishes financial mechanisms to address the passage or failure of transportation‑...
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...
Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council...
This issue brief outlines the types of projects and expenses defined as capital construction, the role of the Capital Development Committee (CDC) in overseeing the approval and implementation of capital projects, and funding for capital projects.
The financing of K-12 public education in Colorado over the past three decades has been affected by three constitutional amendments: the Gallagher Amendment, the TABOR Amendment, and Amendment 23. Combined with the results of key court cases, these amendments have created a complex educational...
Final Report to the Colorado General Assembly by the Sales and Use Tax Simplification Task Force. ...
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.
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. Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters...
The Early Childhood and School Readiness Legislative Commission was created pursuant to Section 26-6.5-203, Colorado Revised Statutes. The purpose of this commission is to study issues related to early childhood and school readiness in order to improve the state’s early childhood policies.
Final Report to the Colorado General Assembly by the School Start Time Interim Study Committee.
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,...
The purpose of the Joint Technology Committee (JTC) final report is to provide annual and historical information on the information technology (IT) capital budget request process. The 2018 final report provides a complete summary of all IT capital construction appropriations during the 2018...
The Legislative Interim Committee on School Finance was created to study issues related to school funding and to consider alternative school finance funding formulas during the 2017 and 2018 interims.
The purpose of the CDC final report is to provide annual and historical information on the capital development process. The 2018 final report provides a complete summary of all capital construction and controlled maintenance appropriations during the 2018 session. A five-year history and three-...
During the 2018 legislative session, the General Assembly considered measures related to kindergarten through twelfth grade (K-12) education in Colorado. Specifically, the legislature considered bills pertaining to early childhood education, school safety, workforce readiness programs in schools...
During the 2018 legislative session, the General Assembly considered measures related to public school funding in Colorado. Specifically, the legislature considered bills pertaining to kindergarten through twelfth grade (K-12) school funding, tax credits and deductions, grant programs, school...
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2018, the state received $177.3 million, including a one‑time payment of $113.3 million pursuant to the Nonparticipating Manufacturers Adjustment Settlement Agreement...
The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly. This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides...
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with other legislative considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget. The Colorado...
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,...
The Long Bill Narrative, which is the annual appropriations act, is prepared by staff to explain funding decisions recommended by the JBC to the rest of the General Assembly. This document is a companion document to the actual Long Bill. The narrative outlines budget changes based on the...
This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.