The senior homestead property tax exemption became available beginning in property tax year 2002, following voter approval of Referendum A in the 2000 General Election. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in tax year 2002, to 266,538...

During the 2022 legislative session, the General Assembly passed numerous measures related to the liquor, nicotine, marijuana, and gaming industries.

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,...

The purpose of this publication is to help readers understand how Colorado finances its public elementary and secondary schools.  The major focus is an explanation of the funding formula included in the Public School Finance Act of 1994, including amendments made to the act in 2019.  Several...

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,...

The memorandum provides a summary of the laws and regulations regarding the hours of operation for licensed liquor, marijuana, and limited gaming businesses.

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

The subpanel supporting the Economic Relief and Recovery Task Force is pleased to present this final report. After the Summary of Findings. The report is divided into five discrete sections. The organization into discrete sections reflects the organization of the work of the subpanel. In order...

Final Report to the Colorado General Assembly by the Task Force on Economic Recovery and Relief Cash Fund.

The state incurs wildfire-related expenditures in several departments for various activities including wildfire prevention, preparedness, mitigation, suppression, and recovery.  These activities are not explicitly broken out in the state budget and are spread across various line items in...

The Appropriations Report summarizes the final action of the General Assembly and the Governor on the budget and other legislation passed during the previous legislative session that contained an appropriation of moneys.

This memorandum provides information on how revenue changes in legislative measures may impact the state’s flexibility in using its $3.8 billion allocation of federal American Rescue Plan Act (ARPA) funds.  This memorandum will be updated as additional federal guidance becomes available and...