School Sales Exemptions
Report No. 2021-TE5
First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2021-TE5
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...
House Bill 24-1448 enacted a new school finance formula, to begin in FY 2025-26 and be phased in over a 6-year period. This memorandum provides an overview of the new formula, the six‑year phase‑in period, and the parameters that would result in pausing implementation of the new formula. It does...
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2023-24 state fiscal years and preliminary numbers for the 2024-25 state fiscal year. It also reflects the actions of the General Assembly and
...This memorandum summarizes the primary funding changes to school finance for FY 2024-25. Several enacted bills during the 2024 legislative session and August 2024 special session substantively impact the financing of public schools in Colorado.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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 considered a variety of measures related to kindergarten through twelfth grade (K-12) education in Colorado. Specifically, the legislature adopted bills related to health, safety, and well being; supports for students, teachers, and other...
This memorandum discusses the Mill Levy Override Match Program, as well as concerns about the current framework and potential solutions and alternatives that have been discussed. The MLO Match Program Task Force created in House Bill 24-1448 is charged with recommending changes to the program,...
Report No. 2024-TE7
During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.
Report No. 2024-TE6
The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details
Request for Proposal for the COYAC Contract. Details
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The Senate and House of Representatives will not convene on Friday, April 18, 2025 in observance of Good Friday