First Regular Session | 75th General Assembly
Colorado General AssemblyDuring the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.
Passed in August 2024, House Bill 24B-1001 created a property tax limit for school districts beginning with the 2025 property tax year (PTY), for which taxes are payable in 2026. The bill’s provisions limit statewide qualified local share property tax revenue, or local share total program...
Report No. 2025-TE2
Report No. 2020-TE2
Note: A more recent evaluation was issued in February 2025. Click HERE to access the February 2025 report.
Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with competing policy priorities, caseload pressures, and the health of the state’s economy in order to create a budget. This document is intended to serve as a primer on Colorado’s...
Report No. 2025-TE3
This memorandum presents the 2025 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the...
Report No. 2025-TE4
Report No. 2020-TE10
Note: An evaluation of two new medical supplies exemptions was issued in March 2025. Click HERE to access the March 2025 report.
Legislative Council Staff economic outlook presentation to the Joint Budget Committee.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. 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 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 2023-24, over 30 state government entities had received enterprise status for at least...
Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly at the 2025 session, based on the most recent Legislative Council Staff fiscal note. Updated reports will be posted on this page approximately weekly during the legislative session. ...
Report No. 2025-TE5
Report No. 2020-TE7
Note: A more recent evaluation was issued in March 2025. Click HERE to access the March 2025 report.
This packet includes fiscal notes for bills introduced with the FY 2025-26 Long Bill, including SB 25-207 through SB 25-269. Fiscal notes for these bills are also be available individually on each bill page on the General Assembly website.
This document lists the LCS Fiscal Analyst assigned to work on the fiscal note for each bill and concurrent resolution introduced at the 2025 session. This list will be updated periodically throughout the session. If you need assistance, contact Bill Zepernick, Fiscal Notes Manager, at...