Early Childhood and School Readiness 2019 Final Report
Final report to the Colorado General Assembly by the Early Childhood and School Readiness Legislative Commission. 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.
Forecast December 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,...
School Safety Committee 2019 Final Report
Final report to the Colorado General Assembly by the School Safety Committee. This committee was created by a resolution adopted by the Executive Committee of the Legislative Council during the 2019 legislative interim. The purpose of this committee was to study how violence at, and threats of...
The Specific Ownership Tax (20-01)
In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles. This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
2019 Tax Expenditure Evaluation Interim Study Committee Final Report
Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.
Dynamic Modeling
A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...
Property Taxes on Oil and Natural Gas Property
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
2023 Tobacco Master Settlement Agreement Payment Forecast
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2022, the state received $88.2 million, which was used to determine distributions to MSA-funded programs for the current FY 2022-23. This document presents a forecast...
Effective Tax Rates on Oil and Natural Gas
This memorandum provides information concerning severance taxes in Colorado and eight other western states. The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...
2019 Cost of Living Study - Corona Insights (2020)
2019 Colorado School District Cost of Living Analysis
Forecast March 2020
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,...
TABOR Emergency Provisions
On March 11, 2020, Governor Polis issued Executive Order D 2020 003, declaring a disaster emergency pursuant to state law due to the presence of coronavirus disease 2019 (COVID‑19). The disaster emergency declaration triggers certain provisions in the Colorado Constitution and state law....
Resources Pertaining to K-12 Education in Response to COVID-19
In the midst of school closures across the state due to the COVID-19 outbreak, schools and state agencies are working to ensure that K-12 students continue to receive academic support. Legislative Council Staff is committed to providing members of the Colorado General Assembly and other...
Interim Committee on School Finance 2019 Final Report
Final Report to the Colorado General Assembly by the Interim Committee on School Finance.