The state incurs wildfire-related expenditures in several departments for various activities including wildfire prevention, preparedness, mitigation, suppression, and recovery. These activities are not explicitly broken out in the state budget and are spread across various line items in...
This memorandum provides information on state tax expenditures for renewable energy resources. State tax expenditures include individual and corporate income tax credits, deductions, and exemptions, and sales and use tax exemptions. Renewable energy resources include solar, wind, geothermal,...
Summary report for the Legislative Oversight Committee Concerning Tax Policy & Task Force.
The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216. In its original form, the task force was scheduled to be repealed in 2020. However,...
During the 2021 legislative session, the General Assembly considered several measures related to election administration, election audits, ballot access, candidates and campaigns, and redistricting.
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2019‑20 state fiscal years and preliminary numbers for the 2020‑21 and 2021‑22 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...
This memorandum provides an overview of constitutional and statutory changes affecting the ballot information booklet ("Blue Book"), newspaper publication of ballot titles and texts, and related statewide initiative policy since 1994.
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Report No. 2021-TE
The senior homestead property tax exemption became available beginning in property tax year 2002, following voter approval of Referendum A in the 2000 General Election. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in tax year 2002, to 262,130...
This memorandum provides an overview of the statewide ballot measure process; a summary of the measures approved or rejected by Colorado voters between 1880 and 2020; and links to additional resources at the offices of the Colorado Legislative Council Staff and the Colorado Secretary of State....
The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.
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Article V, Section 1 (7.5), Colorado Constitution, and Section 1-40-124.5, Colorado Revised Statutes, require the Legislative Council Staff to prepare a ballot information booklet prior to each election in which a statewide issue appears on the ballot. The booklet's purpose is to provide voters...