Second Regular Session | 73rd General Assembly
Colorado General AssemblyThe federal and state governments each provide tax incentives for landowners who designate their land as a conservation easement, foregoing certain use rights in order to preserve the land in perpetuity. This memorandum provides information on federal and state conservation easement tax...
This memorandum provides an overview of the sentencing categories in state law for felony and misdemeanor offenses, including special offender sentencing. The memorandum also explains the sentencing scheme for drug offenses and for habitual offenders. There are two appendices that accompany...
This memorandum summarizes Colorado law that governs the visitation rights of grandparents and great-grandparents and disputes concerning those rights. The memorandum also summarizes relevant court decisions regarding grandparents' visitation rights. This memorandum is not a legal opinion.
This memorandum provides information concerning the use of capital punishment in Colorado and across the country. The memorandum provides a brief history of Colorado’s death penalty scheme and information on recent U.S. Supreme Court decisions concerning the constitutionality of the death...
Senate Bill 17-267, enacted during the 2017 legislative session, changes many aspects of fiscal policy for the state. This issue brief summarizes the bill’s principal components.
In Colorado, sales taxes are imposed by the state government, counties, municipalities, and special districts. Overlapping boundaries create 754 unique tax jurisdictions, many with different tax bases, rates, and administrators. This issue brief summarizes information on how local...
This memorandum provides an overview of the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee, including the charge of the committee, the committee membership, the bill limits, the bill request deadlines applicable to the committee, and information...
This memorandum provides a legislative history of county courthouse funding in Colorado. Specifically, this memorandum provides information on:
This memorandum provides an overview of county jails, including their function, population served, cost per day, and relationship with the state Department of Corrections.
This memorandum provides a legislative history of county courthouse funding in Colorado. Specifically, this memorandum provides information on:
There are 86 courthouse facilities in Colorado: 71 courthouses and 15 probation offices. This issue brief provides an overview of court and court facility funding. Specifically, information is provided on state, county, and municipal court funding requirements and state supplemental funding...
Presented to the Opioid and Other Substance Use Disorders Interim Study Committee at its July 2017 meeting.
This document accompanied the Legislative Council Staff presentation of the June 2017 economic and revenue forecast.
The final Residential Assessment Rate Study released by the Division of Property Taxation on April 17, 2017 estimates a residential assessment rate of 7.20 percent for 2017 and 2018. The General Assembly must pass a bill before this rate becomes law. Compared with the baseline forecast which...
This issue brief provides an overview of filing considerations for military service persons and tax breaks for military income.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2018-19. 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,...
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueld by consumer contributions.
A video presentation about Colorado property taxes and the Gallagher Amendment. It is anticipated that the residential assessment rate will be reduced for the first time in 14 years, impacting homeowners and the tax base of every local taxing jurisdiction in the state.
(10 minutes 49...
This issue brief provides an overview of how the justice system treats juveniles found guilty of a crime in Colorado. It discusses juvenile problem solving courts; detention and commitment; the facilities where juveniles are housed; the programs and services available; requirements for...
Where are we?
How did we get here?
The U.S. Constitution guarantees each citizen the right to a fair trial, which includes the right to be present at the trial, able to understand the nature of the proceedings, and able to participate in his or her defense. Whether the defendant’s mental health impaired his or her ability to...
This issue brief outlines Colorado's efforts to address issues associated with persons with mental illness in the criminal justice system.
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. In April 2016, the state received $92.3 million. This memorandum presents the distribution of the 2016 payment and forecasts payments through 2019.
Presented to the Joint Finance Committee at its January 5, 2017, meeting.
Presented to the Joint Finance Committee on January 5, 2017, meeting.