Fiscal Policy & Taxes
Colorado State Budget Process
Colorado State Budgeting Process Information Graphic
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Staff Publications
State Revenue Changes and the Colorado State Budget (2015)
This memorandum provides an overview of how changes in tax and fee revenue impact Colorado’s state budget. Pursuant to the Taxpayer Bill of Rights (TABOR) Amendment, the State of Colorado is limited in the amount of revenue from taxes and fees that it can retain and spend. The TABOR Amendment...
Staff Publications
Crime Classification Guide - Elections 2014
Crime Classification Guide 2014 - Elections
Staff Publications
Distribution of FY 2013-14 General Fund Surplus
The FY 2013-14 General Fund surplus is estimated at $235.8 million.1 State law requires this surplus to be distributed in the amounts and order shown in Table 1.2 Additionally, the transfer to the Capital Construction Fund is allocated by state law in the order and amounts shown in Table 2.3 Up...
Issue Briefs
State Taxes on Marijuana (2014)
In 2000, voters approved Amendment 20, allowing the possession and use of medical marijuana in Colorado. In 2012, voters approved Amendment 64, legalizing marijuana for use by adults aged 21 and older. Sales of retail marijuana for adult use began on January 1, 2014.
Budget Related Publications
State Revenue Transfers to Counties (2014)
This memorandum provides information on intergovernmental transfers of revenue from the state government to Colorado's 64 counties. Data from 2010 show that of $5.0 billion in total county revenue, about $1.3 billion or 25.8 percent came from intergovernmental transfers. The state portion made...
Issue Briefs
Colorado's Constitutional Spending Limit (2014)
In 1992, voters approved a Colorado Constitutional Amendment -- Article X, Section 20, known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.
Issue Briefs
Innovative Motor Vehicle Income Tax Credit (2014)
The state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase. This issue brief describes the tax credit, most recently addressed in House Bill 13-1247, and provides information on how its value is calculated.
Issue Briefs
Colorado 2014 Election Guide
The 2014 general election includes races for several state and federal offices. This issue brief provides an overview of key dates for the 2014 primary and general elections and highlights other information on voter registration, mail ballots, and voting procedures after various changes to...
Issue Briefs
Statutory Transfer to Fund Transportation and Capital Construction (2014)
Senate Bill (SB) 09-228, adopted by the General Assembly during the 2009 legislative session, creates a five-year block of statutory transfers from the General Fund to finance transportation and capital construction projects. This issue brief discusses the state law that specifies the amounts of...
11/17/2014
Capital Construction
State Revenue & Budget
Transportation & Motor Vehicles
Issue Briefs
Transportation Planning and Funding in Colorado
This issue brief examines the entities and revenue sources used to administer and finance Colorado's transportation system.
Issue Briefs
High Performance Certification Program (2014)
New construction and substantial renovation of academic buildings and facilities constructed or maintained with state General Fund moneys (hereafter referred to as "state facilities") are required to comply with the High Performance Certification Program (HPCP). The program requires the...
Issue Briefs
Individual Income Tax (2014)
The individual income tax is the largest source of General Fund revenue, accounting for 60 percent of General Fund collections in FY 2013-14. This issue brief provides a brief history of Colorado income tax rates, discusses the general process for determining Colorado’s individual income tax,...
Staff Publications
2013 Colorado Cost of Living Study (2014)
2013 Colorado Cost of Living Report - Expenditure Totals
Issue Briefs
Disaster Mitigation and Relief Tax Breaks (2014)
In response to natural disasters that have hit Colorado in recent years, the General Assembly has enacted a number of tax breaks aimed at mitigating or relieving the impact of these disasters on taxpayers. Tax breaks can take a number of different forms, such as an income tax deduction,...