Overview of Courthouse Funding (2017)
There are 86 courthouse facilities in Colorado: 71 courthouses and 15 probation offices. This issue brief provides an overview of court and court facility funding. Specifically, information is provided on state, county, and municipal court funding requirements and state supplemental funding...
Legislative History of County Courthouse Funding
This memorandum provides a legislative history of county courthouse funding in Colorado. Specifically, this memorandum provides information on:
- the origins of county courthouse funding laws;
- notable legal decisions regarding county courthouse funding;
- county ...
Local Government Sales and Use Taxes (17-26)
In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts. Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators. This issue brief summarizes information on how local...
Senate Bill 17-267, Concerning the Sustainability of Rural Colorado (2017)
Senate Bill 17-267, enacted during the 2017 legislative session, changes many aspects of fiscal policy for the state. This issue brief summarizes the bill’s principal components.
The Impact of Tax Increment Financing on School Finance
Public K-12 eduction in Colorado is financed in part by local governments and in part by state government. The school finance formula establishes a statewide total funding level. The difference between this amount and the local share determines the state’s obligation to school finance. The...
State Historical Fund, Courthouse Funding
Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee at its July 2017 meeting.
Summary of Capital Construction Legislation
Tax Expenditure Evaluation Schedule (January 2019)
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
Forecast September 2017
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,...
September 2017 Economic and Revenue Outlook Presentation
This document accompanied the Legislative Council Staff presentation of the September 2017 economic and revenue forecast.
Setting the Rate the Department of Corrections Pays Jails, JBC Memo
Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee at its September 2017 meeting.
Court Fees, Office of the State Court Administrator
Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee at its September 2017 meeting.
Filing Fees, Surcharges, and Costs in Colorado State Courts, Colorado Judicial Branch
This document provides a summary of the most frequently used court filing fees, surcharges, and costs.
National Center for State Courts, Funding Ideas and Sources
Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Committee at its September 2017 meeting.
Impacts of Senate Bill 17-267 on Special Districts
This memorandum presents the impact of Senate Bill 17-267 on special districts that previously assessed sales taxes on retail marijuana transactions.
Colorado's Minimum Wage (17-37)
Federal law requires employers to pay their employees a minimum hourly wage. States are allowed to set different pay standards than the federal minimum wage requirement; however, if the state and federal law differ, such as in Colorado, the higher wage prevails. This issue brief provides an...
State Aid for Low Income Families
This issue brief explains Colorado’s Temporary Assistance for Needy Families (TANF) program, known as Colorado Works, which provides financial and other assistance. The federally funded program is overseen at the state level by the Department of Human Services and is administered at the county...
Sales and Use Tax Simplification Task Force Final Report
Sales and Use Tax Simplification Task Force Final Report for 2017.
Summary of State Government Legislation (2017)
During the 2017 legislative session, the General Assembly considered measures related to state agencies and employees, state procurement, the Colorado Public Employees’ Retirement Association, the General Assembly, the Office of the State Auditor, the Colorado Open Records Act, charitable gaming...
Innovative Motor Vehicle Income Tax Credit
The state innovative motor vehicle income tax credit is intended to reduce the cost of alternative fuel vehicles and incentivize their purchase. This issue brief describes the income tax credit, most recently modified by House Bill 16-1332, and provides information on the fixed income...
Workers' Compensation (17-41)
Colorado’s workers’ compensation law provides various benefits to employees who suffer work-related injuries and illnesses. This issue brief provides an overview of the employer obligations to the program, workers’ compensation benefits, and how the program is administered.
Judicial Performance Evaluation Process
There are 324 justices and judges in Colorado. Seven justices preside over the Supreme Court and issue binding majority decisions on lower court rulings. Additionally, 317 judges preside over other various courts, including the Court of Appeals (22 judges), district courts (181 judges), and...
Marijuana Revenue in the State Budget
This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.
Broadband Internet Service Programs in Colorado
This memorandum provides an overview of broadband internet service programs in Colorado, including the Colorado High Cost Support Mechanism; state grant programs and other state efforts; local governments’ ability to provide broadband; and related recent legislation.