CY 2016 FY 2015-16 Supplemental Narrative Package
CY 2015 FY 2014-15 Supplemental Package Narrative
FY 2014-15 Supplemental Package Narrative MJ
Tiny Houses (2016)
Tiny houses are increasing in popularity as a housing option across the country. This issue brief provides a general overview of the various legal obstacles sometimes faced by individuals who want to own and live in a tiny house in Colorado. It also provides several examples of local and state...
Statutory Transfer to Fund Transportation and Capital Construction (2016)
Senate Bill 09-228, adopted by the General Assembly during the 2009 legislative session, created a five-year block of statutory transfers from the General Fund to pay for transportation and capital construction projects. This issue brief discusses the state law that specifies the amounts of...
Use of State Tobacco Revenue
In FY 2020-21, Colorado received $314.5 million from tobacco-related sources. These include taxes on cigarettes, other tobacco products, and nicotine products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. This memorandum describes the sources and...
Colorado's Constitutional Spending Limit (2015)
In 1992, voters approved an amendment to the Colorado Constitution — Article X, Section 20 — known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.
Certificates of Participation (18-09)
In lieu of issuing bonds, or using another form of long-term debt, the state often uses a form of lease-purchase agreement called certificates of participation (COPs) to finance the construction of its new facilities. A certificate refers to an investor's proportionate interest in the state's...
State Highway Fund Revenue (2013)
State Highway Fund (SHF), the primary operating fund used by the Colorado Department of Transportation (CDOT) to manage state transportation projects. The SHF receives revenue from the HighwayUsers Tax Fund (HUTF), various other revenue and fees, federal funds, and the General Fund. Each of...
Capital Development Committee Fiscal Year 2015-16 Annual Report (2016)
Final report of the Capital Development Committee for FY 2015-16.
Forecast March 2014
Focus Colorado presents forecasts for the economy and state government revenue through FY 2015-16. 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,...
Colorado's Enterprise Zone Program (2016)
Colorado’s Enterprise Zone Program was created by the General Assembly in 1986. The program provides state income tax credits to business and individuals for investing in economically distressed areas of the state in an effort to encourage economic development. This issue brief describes the...
Urban Renewal in Colorado (2016)
Urban renewal provides a set of tools available to local governments to combat slum and blight conditions. This issue brief highlights urban renewal laws and financing in Colorado.
Colorado's Adult Protective System (2016)
Colorado's Adult Protective Services (APS) system, first established in 1983, protects at-risk adults who, because of mental or physical ability, are unable to obtain services or otherwise protect their own health, safety, and welfare. In response to greater awareness of at-risk populations,...