Property Taxes on Oil and Natural Gas Property
This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
First Regular Session | 75th General Assembly
Colorado General AssemblyThis memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
2025 Fiscal Note Staff Assignments by Subject Area.
Report No. 2024-TE8
Legislative Council Staff produces greenhouse gas emissions reports (GHG reports) that estimate the emissions impact of certain bills. Utilization of these reports has been low. The reports repeal following the 2025 session unless extended by legislation.
Greenhouse gas emissions have been identified by the global scientific community as the major driver of climate change. Globally, countries are committing to reduce greenhouse gas emissions to combat the effects of climate change. This memorandum provides background on the policies and...
2025 Fiscal Note Staff Assignments by Subject Area.
Fiscal notes are prepared by Colorado Legislative Council Staff (LCS) to provide the members of the Colorado General Assembly with the estimated impact of proposed legislation on state and local government revenue and expenditures. The fiscal note is a non-binding, decision-making tool for...
Fiscal Note FAQ's
This memorandum is intended for use by policymakers, legislative drafters, and budget analysts to understand the different funding mechanisms that may be used in legislation. It describes how different funding mechanisms in legislation impact the state budget and how they are shown in fiscal...
This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...
During the 2024 legislative session, the General Assembly passed several pieces of legislation related to veterinary care, species conservation, public engagement, and potatoes.
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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