Colorado’s population reached nearly 5.8 million according to the 2020 census, a 14.8 percent increase from 2010. For those joining the influx of new people moving to the Centennial State, this issue brief outlines best practices for establishing residency, applying for state...

This memorandum provides information concerning Colorado’s severance tax structure and estimated effective severance tax rates, along with a comparison of effective rates for eight other western oil and gas producing states from 2017 to 2021.

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...

Report No. 2019-TE2

Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.

Report No. 2023-TE16

Report No. 2022-TE11

Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.

A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy. Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in some cases,...

This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.

This document provides a summary of major 2014 elections legislation.

During the 2021 legislative session, the General Assembly considered several measures related to election administration, election audits, ballot access, candidates and campaigns, and redistricting.