Budget Related Publications
Displaying 46 - 60 of 386 results
Budget Related Publications
Ten-Year History of All Higher Education Spending for Capital Construction
02/06/2017
Capital Construction
Higher Education
State Government
State Revenue & Budget
Final/Annual Reports
Legalized Marijuana Cost-Benefit Analysis Interim Study Committee Final Report
Final Report to the Colorado General Assembly by Legalized Marijuana Cost-Benefit Analysis Interim Study Committee
Fiscal Policy & Taxes
Education Budget Outlook Slide Deck
Where are we?
- 11.5% lower than the formula
- Local share falling or slowing
- State Education Fund close to depleted
- General Fund budget in cutting mode
How did we get here?
- Business cycle, demographic changes, and constitutional ...
02/09/2017
Education & School Finance (Pre & K-12)
Fiscal Policy & Taxes
State Revenue & Budget
Fiscal Policy & Taxes
Evaluating Tax Expenditure Legislation
This memorandum provides information intended to aid in the evaluation of legislation that would create a new or alter an existing tax expenditure. State law defines a tax expenditure as a “tax provision that provides a gross or taxable income definition, deduction, exemption, credit, or rate...
Fiscal Policy & Taxes
Residential Assessment Rate and the Gallagher Amendment
A video presentation about Colorado property taxes and the Gallagher Amendment. It is anticipated that the residential assessment rate will be reduced for the first time in 14 years, impacting homeowners and the tax base of every local taxing jurisdiction in the state.
(10 minutes 49...
03/09/2017
Fiscal Policy & Taxes
Local Government
Education & School Finance (Pre & K-12)
Budget Related Publications
Forecast March 2017
Focus Colorado presents forecasts for the economy and state government revenue through FY 2018-19. 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,...
Budget Related Publications
Economic Outlook Presentation March 2017
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueld by consumer contributions.
Issue Briefs
Taxation of Military Income
This issue brief provides an overview of filing considerations for military service persons and tax breaks for military income.
Staff Publications
Impact of Final Residential Assessment Rate Study on Local Share
The final Residential Assessment Rate Study released by the Division of Property Taxation on April 17, 2017 estimates a residential assessment rate of 7.20 percent for 2017 and 2018. The General Assembly must pass a bill before this rate becomes law. Compared with the baseline forecast which...
Budget Related Publications
June 2017 Economic and Revenue Outlook Presentation
This document accompanied the Legislative Council Staff presentation of the June 2017 economic and revenue forecast.
Budget Related Publications
Forecast June 2017
Focus Colorado presents forecasts for the economy and state government revenue through FY 2018-19. 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,...
Issue Briefs
Local Government Sales and Use Taxes (17-26)
In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts. Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators. This issue brief summarizes information on how local...
Issue Briefs
The Impact of Tax Increment Financing on School Finance
Public K-12 eduction in Colorado is financed in part by local governments and in part by state government. The school finance formula establishes a statewide total funding level. The difference between this amount and the local share determines the state’s obligation to school finance. The...
Tax Expenditure Evaluation
Tax Expenditure Evaluation Schedule (January 2019)
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.