This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR). TABOR allows the state to use "any reasonable method" for refunds.
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,...
The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically.
Report No. 2019-TE1
Report No. 2019-TE2
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Report No. 2019-TE4
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Report No. 2019-TE7
This document provides a summary of the most frequently used court filing fees, surcharges, and costs.
This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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,...
This memorandum provides an overview of jury duty for criminal trials in Colorado, including how jurors are summoned, excused, selected, paid, and impaneled. Jury deliberations, instructions, and verdicts are also covered.
Understanding the State Budget: The Big Picture
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy...
The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save. This memorandum presents information on this constitutional requirement and its administration at the state level.
Gravity and switchblade knives, which were originally popularized by classic movies such as West Side Story and Rebel Without a Cause, are considered illegal weapons in Colorado. Possessing such a weapon could result in a fine or jail time, or both. This issue brief...
A statute of limitations is a law that specifies the maximum length of time allowed for a victim or prosecutor to initiate legal proceedings. Such a statute may apply in either criminal or civil cases. This issue brief provides an overview of criminal statutes of limitations, including...
This memorandum provides an overview of how post-conviction sex offender polygraph testing (PCSOT) is used for adult sex offenders in Colorado, as well as in other states. It also includes a summary of current research on its effectiveness.
Final Report to the Colorado General Assembly by the Sales and Use Tax Simplification Task Force. ...
Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council...
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2016‑17 state fiscal years and preliminary numbers for the 2017‑18 and 2018‑19 state fiscal years. It also reflects the actions of the General Assembly and Governor in spending...
This memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors.
Economic Outlook for the U.S. and Colorado
The ongoing expansion in the U.S. economy is fueld by consumer contributions.