Report No. 2020-TE23

Report No. 2020-TE25

Article V, Section 1 (7.5), Colorado Constitution, and Section 1-40-124.5, Colorado Revised Statutes, require the Legislative Council Staff to prepare a ballot information booklet prior to each election in which a statewide issue appears on the ballot.  The booklet's purpose is to provide voters...

This issue brief outlines home rule governance for municipalities and counties, including the process for adopting a home rule charter and the powers that a home rule charter provides to local governments.

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 issue brief provides an overview of the Colorado unemployment insurance (UI) program, including UI benefits, funding, and solvency in the context of recent economic downturns. 

Report No. 2020-TE12

Report No. 2020-TE14

This memorandum describes how some states find new ways to share cybersecurity knowledge and resources with their local governments to improve the state’s overall cybersecurity posture.

Senate Bill 18-200, Modifications to the Colorado Public Employees' Retirement Association (PERA) to Eliminate Unfunded Liability, included an automatic adjustment provision (AAP) that triggers when PERA's trusts are not on track to reach full funding within the targeted 30-year period.  This...

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...