Report No. 2020-TE14

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,...

This memorandum provides information concerning severance taxes in Colorado and eight other western states.  The memo provides detailed information on Colorado’s severance tax structure, including estimates for the current value of the ad valorem tax credit and the stripper well exemption. ...

This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...

Report No. 2020-TE8

Report No. 2020-TE1

Report No. 2020-TE3

Report No. 2020-TE5

A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy.  Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...

Final Report to the Colorado General Assembly by the Tax Expenditure Evaluation Interim Study Committee.

In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles.  This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
 

This memorandum answers common questions about how revenue from the marijuana industry fits into Colorado’s state budget.