Report No. 2024-TE8

Report No. 2021-TE6

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

Legislative Council Staff produces greenhouse gas emissions reports (GHG reports) that estimate the emissions impact of certain bills. Utilization of these reports has been low. The reports repeal following the 2025 session unless extended by legislation.

This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2025 legislative session. 

The purpose of this form is to collect fiscal assessments, including impacts to specific funding sources, for higher education based on legislation.

2025 Fiscal Note Staff Assignments by Subject Area.

This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal...

Several pieces of legislation focused on water in Colorado were passed during the 2024 session. These include measures concerning water projects, regulations for construction activities near wetlands and rivers, water conservation efforts, and improving water quality.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. 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,...

Passed in August 2024, House Bill 24B-1001 created a property tax limit for school districts beginning with the 2025 property tax year (PTY), for which taxes are payable in 2026. The bill’s provisions limit statewide qualified local share property tax revenue, or local share total program...

This memo presents recent Legislative Council Staff (LCS) findings regarding the implications of the current-law calculation method for population growth used to determine the TABOR growth limit, which has the effect of not adjusting the TABOR limit for population growth or decline that the...