Energy Used for Industrial & Manufacturing Purposes Exemption
Report No. 2019-TE20
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.
First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2019-TE20
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.
Report No. 2021-TE6
Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report.
Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and expenditures. The fiscal note is a non-binding, decision-making tool for...
Legislative Council Staff produces greenhouse gas emissions reports (GHG reports) that estimate the emissions impact of certain bills. Utilization of these reports has been low. The reports repeal following the 2025 session unless extended by legislation.
During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.
This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2025 legislative session.
This response form is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
The purpose of this form is to collect fiscal assessments, including impacts to specific funding sources, for higher education based on legislation.
This worksheet is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
2025 Fiscal Note Staff Assignments by Subject Area.
Greenhouse gas emissions have been identified by the global scientific community as the major driver of climate change. Globally, countries are committing to reduce greenhouse gas emissions to combat the effects of climate change. This memorandum provides background on the policies and...
This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal...
This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...
Several pieces of legislation focused on water in Colorado were passed during the 2024 session. These include measures concerning water projects, regulations for construction activities near wetlands and rivers, water conservation efforts, and improving water quality.
The State Measurement for Accountable, Responsive, and Transparent Government Act (SMART Act) was adopted in 2010 by House Bill 10-1119. This bill...
Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. 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,...
During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.
Passed in August 2024, House Bill 24B-1001 created a property tax limit for school districts beginning with the 2025 property tax year (PTY), for which taxes are payable in 2026. The bill’s provisions limit statewide qualified local share property tax revenue, or local share total program...
This memo presents recent Legislative Council Staff (LCS) findings regarding the implications of the current-law calculation method for population growth used to determine the TABOR growth limit, which has the effect of not adjusting the TABOR limit for population growth or decline that the...
Report No. 2025-TE2
Report No. 2020-TE2
Note: A more recent evaluation was issued in February 2025. Click HERE to access the February 2025 report.
This summary document provides an overview of the common policies for the 2025 legislative session. It highlights key dates, policies, and commonly used cost assumptions.
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with competing policy priorities, caseload pressures, and the health of the state’s economy in order to create a budget. This document is intended to serve as a primer on Colorado’s...
Report No. 2025-TE3