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Second Regular Session | 74th General Assembly

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Tax Expenditure Evaluation

Biogas Production Components Sales Tax Exemption

Subjects

Energy

Fiscal Policy & Taxes

Agency

Office of the State Auditor

Published

09/15/2018

Report No. 2018-TE13

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Staff Publications

Community Choice Energy

Community choice energy (CCE) is an alternative to the investor-owned utility energy supply system that allows local entities to aggregate individual customers within a defined service area and secure alternative energy suppliers on their behalf. The primary goals of CCEs have been to lower...

Publishing Agency:

Legislative Council Staff

Date:

08/05/2020

Subjects:

Energy

Local Government

Staff Publications

Fiscal Impacts of the Gallagher Amendment

In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher). Gallagher sought to protect homeowners from rising property taxes by maintaining a relatively constant ratio of residential and nonresidential property...