Final Report to the Colorado General Assembly by the Pension Review Commission.  This commission was created pursuant to Article 51.1 of Title 24, Colorado Revised Statutes. The purpose of the commission is to study and review the two major pension plans in the state — the Fire and Police...

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...

The Early Childhood and School Readiness Legislative Commission was created pursuant to Section 26-6.5-203, Colorado Revised Statutes. The purpose of this commission is to study issues related to early childhood and school readiness in order to improve the state’s early childhood policies.

Final Report to the Colorado General Assembly by the School Start Time Interim Study Committee.

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,...

The purpose of the Joint Technology Committee (JTC) final report is to provide annual and historical information on the information technology (IT) capital budget request process. The 2018 final report provides a complete summary of all IT capital construction appropriations during the 2018...

The purpose of the CDC final report is to provide annual and historical information on the capital development process. The 2018 final report provides a complete summary of all capital construction and controlled maintenance appropriations during the 2018 session. A five-year history and three-...

During the 2018 legislative session, the General Assembly considered measures related to public school funding in Colorado.  Specifically, the legislature considered bills pertaining to kindergarten through twelfth grade (K-12) school funding, tax credits and deductions, grant programs, school...

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,...

Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020. 

Report No. 2019-TE3

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

Report No. 2019-TE7