Forecast June 2018
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,...
Legislative Request for Interim Study Committee
Final Report House Select Committee on Climate Responsibility
The House Select Committee on Climate Responsibility was convened pursuant to House Rule 25B, which allows the Speaker of the House of Representatives (Speaker) to create a committee to review a single specified subject matter area or issue during a regular legislative session. The purpose of...
Colorado Parks and Wildlife Hale River Ranch Conservation and Perpetual Public Access Easements
Summary of State Government Legislation (2018)
During the 2018 legislative session, the General Assembly considered measures related to state agencies and employees, boards and commissions, the Colorado Public Employees’ Retirement Association, the General Assembly, the Colorado Open Records Act, and firearms.
Summary of Capital Construction Legislation (2018)
During the 2018 legislative session, the General Assembly considered a number of bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).
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,...
Economic Outlook Presentation September 2022
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueled by consumer contributions.
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.
Water Resources Review Committee Summary Report
Summary Report for the Water Resources Review Committee to the Legislative Council. The Water Resources Review...
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...
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...
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. ...
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.
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. Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters...
Wildfire Matters Review Committee Final Report
The committee was created pursuant to Part 16 of Article 3 of Title 2, Colorado Revised Statutes. The purpose of this committee is to oversee and review the prevention, mitigation, and financing of wildfire matters in Colorado.
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,...
State Procurement and Contracting (2019 Update)
The purchase of goods and services by most executive branch agencies in Colorado is generally governed by the state procurement code and rules (code and rules). The code and rules are designed to ensure the fair treatment of people seeking to do business with the state, to foster broad-based...
2018 State Water Policy Handbook Update
This handbook was created to help members of the House Agriculture, Livestock, and Natural Resources Committee, Senate Agriculture, Natural Resources and Energy Committee, the interim Water Resources Review Committee, and other legislators to better understand Colorado's water policies and...
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,...
History of TABOR Refund Mechanisms
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 Prior TABOR Surpluses
Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020.
Tax Expenditures Compilation Report, September 2018
Report No. 2018-TE
Insurance Premium Tax Expenditures
Report No. 2019-TE3
Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report.