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 AssemblyThis memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...
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 Note FAQ's
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...
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.
This issue brief provides an overview of conservation easements in Colorado and discusses the certification process, federal and state tax incentives for the donation of conservation easements, and state purchases of conservation easements.
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2023-24 state fiscal years and preliminary numbers for the 2024-25 state fiscal year. It also reflects the actions of the General Assembly and
...Several pieces of legislation focused on water in Colorado were passed during the 2024 session. These include measures concerning water projects, regulations for construction activities near wetlands and rivers, water conservation efforts, and improving water quality.