In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher).  Gallagher sought to protect homeowners from rising property taxes by maintaining a relatively constant ratio of residential and nonresidential property...

This memorandum provides an executive summary of the various Executive Orders issued during the declared disaster emergency related to COVID‑19 in Colorado.

The Legislative Council Staff's Energy Handbook is intended to serve as a reference guide to Colorado's energy sector.  The book is divided into five sections.  Section I covers the sources and uses of energy in Colorado.  Section II explains how severance taxes and federal mineral lease moneys...

In 2019, Colorado enacted House Bill 19-1261, establishing statewide greenhouse gas (GHG) emissions reduction goals.  Colorado also enacted Senate Bill 19‑096, requiring the Air Quality...

This memorandum provides an overview of the various Public Health Orders issued by the Colorado Department of Public Health and Environment (CDPHE) during the declared disaster emergency related to COVID‑19 in Colorado.  Thirteen public health orders have been issued since March, 2020.

Article V, Section 1 (7.5), Colorado Constitution, and Section 1-40-124.5, Colorado Revised Statutes, require the Legislative Council Staff to prepare a ballot information booklet prior to each election in which a statewide issue appears on the ballot.  The booklet's purpose is to provide voters...

This issue brief examines Colorado fireworks law, including permissible fireworks, sales, local government regulations, penalties for violating state laws, and executive orders.

This memorandum examines technical debt and modernization, along with legislation that aims to address legacy technical solutions that serve government organizations and their constituents.

During the 2022 legislative session, the General Assembly considered measures related to higher education.  Specifically, bills related to scholarships, grants, and financial assistance; pathways to student success; degrees and workforce development; and administration and governance.

Article V, Section 1 (7.5), Colorado Constitution, and Section 1-40-124.5, Colorado Revised Statutes, require the Legislative Council Staff to prepare a ballot information booklet prior to each election in which a statewide issue appears on the ballot.  The booklet's purpose is to provide voters...

This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR).  From FY 1993-94 through FY 2022-23, 33 state government entities had received enterprise status for at least one...