Presented to the County Courthouse and County Jail Funding and Overcrowding Solutions Interim Study Committee at its September 2017 meeting.

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...

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...

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...

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,...

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...

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 on January 5, 2017, meeting.

Presented to the Select Committee on Energy and the Environment at its January 19, 2017, meeting.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2017-18. 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,...

Understanding the State Budget: The Big Picture

• Where do our taxes go?
• State Government Revenue
• General Fund Budget
• TABOR Revenue Limit

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,...