First Regular Session | 75th General Assembly
Colorado General AssemblyThis memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors.
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...
Homelessness affects thousands of individuals and families across Colorado. Among U.S. states, Colorado has the 8th highest number of residents experiencing homelessness. This memorandum describes the scope of homelessness in the state and provides an overview of the programs and resources...
During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2023-24. 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,...
Report No. 2024-TE8
A homeowner association (HOA) must obtain insurance to cover common elements such as physical property and liability. Unit owners within an HOA also purchase insurance to cover the homeowners’ private property, parts of the unit not covered by the HOA’s policy, and liability. This issue brief...
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...
This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR). From FY 1993-94 through FY 2023-24, over 30 state government entities had received enterprise status for at least...
The Colorado Senate and House of Representatives will not convene on Monday, January 20, 2025 in observance of Dr. Martin Luther King Jr. day.
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