The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details
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First Regular Session | 75th General Assembly
Colorado General AssemblyLegislative Council Staff economic outlook presentation to the Joint Budget Committee.
This memo presents recent Legislative Council Staff (LCS) findings regarding the implications of the current-law calculation method for population growth used to determine the TABOR growth limit, which has the effect of not adjusting the TABOR limit for population growth or decline that the...
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...
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...
This worksheet is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
The purpose of this form is to collect fiscal assessments, including impacts to specific funding sources, for higher education based on legislation.
This response form is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
This summary document provides an overview of the common policies for the 2025 legislative session. It highlights key dates, policies, and commonly used cost assumptions.
This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2025 legislative session.
During the 2024 legislative session, the General Assembly passed several bills related to finance, the state budget, and taxes.