First Regular Session | 75th General Assembly
Colorado General AssemblyReport No. 2022-TE11
Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.
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...
During the 2024 legislative session, the General Assembly passed several business‑related measures including regulatory changes, consumer protections, and economic development.
During the 2024 legislative session, the General Assembly passed several pieces of legislation related to veterinary care, species conservation, public engagement, and potatoes.
This issue brief provides an overview of federal and state laws related to gender pay equity and a summary of past legislative efforts by the Colorado General Assembly on the topic.
The state legislature established the Colorado Public Employee's Retirement Association (PERA) in 1931 to provide a pension benefit to state and local government employees, predating the federal Social Security Act of 1935 by four years. PERA is administered under Article 51 of Title 24 of the...
The harmful effects of secondhand smoke and emissions from tobacco, marijuana, and electronic smoking devices continue to be an issue in Colorado. Since 1992, the U.S. Environmental Protection Agency (EPA) has classified secondhand tobacco smoke as a known cause of cancer.
This issue brief provides an overview of conservation easements in Colorado and discusses the certification process, federal and state tax incentives for the donation of conservation easements, and state purchases of conservation easements.
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2023-24 state fiscal years and preliminary numbers for the 2024-25 state fiscal year. It also reflects the actions of the General Assembly and
...This memorandum provides an overview of ranked choice voting in Colorado and other states. Ranked choice voting is a method of voting where voters rank candidates by preference. Ranked choice voting is currently used in nonpartisan elections in several Colorado municipalities, with at least one...
In accordance with Section 24-34-802 (1)(c)(II), C.R.S., The Colorado General Assembly Digital Accessibility Report outlines the ongoing efforts made by the staff of the legislative branch of the State of Colorado to improve and maintain a digital landscape that is inclusive and accessible to...
The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details