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 2022-23, 33 state government entities had received enterprise status for at least one...

During the 2022 legislative session, the General Assembly considered several bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).

During the 2022 legislative session, the General Assembly considered measures related to kindergarten through twelfth grade (K-12) education in Colorado.  Specifically, the legislature adopted bills pertaining to student support and services; curriculum and postsecondary options; teacher and...

The senior homestead property tax exemption became available beginning in property tax year 2002, following voter approval of Referendum A in the 2000 General Election. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in tax year 2002, to 266,538...

Report No. 2022-TE27

Report No. 2022-TE29

Report No. 2022-TE31