The 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...

Responsibilities and Definitions

The Capital Development Committee (CDC) was established in 1985 (House Bill 85-1070), and its statutory charge is found under Section 2-3-1301, et seq., C.R.S.

This document has been created to provide persons and organizations with information regarding the procedures and criteria established by the State Capitol Building Advisory Committee for the placement of donated or loaned art in the State Capitol Building and its grounds. It includes the...

This memorandum provides information about vacant buildings owned by the state of Colorado, as reported by the Office of State Architect (OSA) in December 2016. There are currently 129 state-owned vacant buildings managed by four state departments and four institutions of higher education....

This memorandum provides a legislative history of county courthouse funding in Colorado.  Specifically, this memorandum provides information on:

• the origins of county courthouse funding laws;
• notable legal decisions regarding county courthouse funding;
• county
...

This Fact Sheet provides an overview of History Colorado, which acts as a trustee for the state in collecting, preserving, exhibiting, and interpreting collections and properties of state historical significance. Among its many and varied responsibilities, History Colorado administers historic...

This handbook was created to help members of the House Agriculture, Livestock, and Natural Resources Committee, Senate Agriculture, Natural Resources and Energy Committee, the interim Water Resources Review Committee, and other legislators to better understand Colorado's water policies and...

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 2017-18, 22 state government entities had received enterprise status for at least one...

This memorandum provides a summary of the various Executive Orders and Public Health Orders issued during the declared disaster emergency related to the presence of COVID‑19 in Colorado.

In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher).  Gallagher sought to protect homeowners from rising property taxes by maintaining a relatively constant ratio of residential and nonresidential property...