Geothermal energy refers to heat that is found within the Earth.  This heat can be used in a number of ways through geothermal energy systems.  First, it can be used to directly heat buildings, where hot water near the earth’s surface is piped into buildings.  Second, it can be used indirectly...

This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2020-21 state fiscal years and preliminary numbers for the 2021‑22 and 2022-23 state fiscal years.  It also reflects the actions of the General Assembly and Governor in spending...

The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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. 2022-TE36

Report No. 2022-TE38

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 2022-23, 33 state government entities had received enterprise status for at least one...

The senior homestead property tax exemption became available beginning in property tax year 2002, following voter approval of Referendum A in the 2000 General Election. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in tax year 2002, to 266,538...

Report No. 2022-TE29

Report No. 2022-TE31

Report No. 2022-TE33

Report No. 2022-TE28