This memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors.

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 issue brief outlines the types of projects and expenses defined as capital construction, the role of the Capital Development Committee (CDC) in overseeing the approval and implementation of capital projects, and funding for capital projects.

This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200.

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.  Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters...

The purpose of the Joint Technology Committee (JTC) final report is to provide annual and historical information on the information technology (IT) capital budget request process. The 2018 final report provides a complete summary of all IT capital construction appropriations during the 2018...

During the 2018 legislative session, the General Assembly considered measures related to public school funding in Colorado.  Specifically, the legislature considered bills pertaining to kindergarten through twelfth grade (K-12) school funding, tax credits and deductions, grant programs, school...

The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly.  This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides...

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 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.

Report No. 2018-TE

Report No. 2019-TE6