Report No. 2019-TE14

Note: A more recent evaluation was issued in June 2024. Click HERE to access the June 2024 report.

Report No. 2020-TE7

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.

Report No. 2019-TE15

Note: A more recent evaluation was issued in August 2024. Click HERE to access the August 2024 report.

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...

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,...

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 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...

Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and expenditures. The fiscal note is a non-binding, decision-making tool for...

2025 Fiscal Note Staff Assignments by Subject Area.