Fiscal Policy & Taxes

Residential Assessment Rate and the Gallagher Amendment

Subjects

Fiscal Policy & Taxes

Local Government

Education & School Finance (Pre & K-12)

Agency

Legislative Council Staff

Published

03/09/2017

A video presentation about Colorado property taxes and the Gallagher Amendment. It is anticipated that the residential assessment rate will be reduced for the first time in 14 years, impacting homeowners and the tax base of every local taxing jurisdiction in the state.

(10 minutes 49 seconds, 136 MB).

Watch the Video

Budget Related Publications

Economic Outlook Presentation December 2024

Legislative Council Staff economic outlook presentation to the Joint Budget Committee.

Publishing Agency:

Legislative Council Staff

Date:

12/19/2024

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Budget Related Publications

Forecast December 2024

Focus Colorado presents forecasts for the economy and state government revenue through FY 2023-24. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...

Publishing Agency:

Legislative Council Staff

Date:

12/19/2024

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Final/Annual Reports

2024 Language Access Advisory Board Final Report

Pursuant to Section 2-3-2002, C.R.S. (House Bill 24-1368), the Language Access Advisory Board was created in the Legislative Department for the 2024 interim to study and make recommendations on improving language access to the legislative...

Publishing Agency:

Legislative Council Staff

Date:

12/13/2024

Subject:

Local Government

Tax Expenditure Evaluation

Manufacturing Sales Tax Exemptions

Report No. 2024-TE8

Publishing Agency:

Office of the State Auditor

Date:

12/03/2024

Subjects:

Business & Economic Development

Energy

Fiscal Policy & Taxes

Staff Publications

Business Personal Property Tax

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...

Publishing Agency:

Legislative Council Staff

Date:

11/14/2024

Subjects:

Business & Economic Development

Fiscal Policy & Taxes

Staff Publications

State Government Enterprises

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...

Publishing Agency:

Legislative Council Staff

Date:

11/04/2024

Subjects:

Fiscal Policy & Taxes

State Government

State Revenue & Budget

Issue Briefs

Colorado Clean Indoor Air Act

The harmful effects of secondhand smoke and emissions from tobacco, marijuana, and electronic smoking devices continue to be an issue in Colorado. Since 1992, the U.S. Environmental Protection Agency (EPA) has classified secondhand tobacco smoke as a known cause of cancer.

Publishing Agency:

Legislative Council Staff

Date:

10/29/2024

Subjects:

Liquor, Tobacco, & Marijuana

Local Government

Public Health

State Government

Staff Publications

New School Finance Formula in House Bill 24-1448

House Bill 24-1448 enacted a new school finance formula, to begin in FY 2025-26 and be phased in over a 6-year period. This memorandum provides an overview of the new formula, the six‑year phase‑in period, and the parameters that would result in pausing implementation of the new formula. It does...

Publishing Agency:

Legislative Council Staff

Date:

10/21/2024

Subject:

Education & School Finance (Pre & K-12)

Budget Related Publications

Report on Referendum C Revenue and Spending FY 2005-06 through FY 2024-25

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

...

Publishing Agency:

Legislative Council Staff

Date:

10/16/2024

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Staff Publications

Ranked Choice Voting

This memorandum provides an overview of ranked choice voting in Colorado and other states. Ranked choice voting is a method of voting where voters rank candidates by preference. Ranked choice voting is currently used in nonpartisan elections in several Colorado municipalities, with at least one...

Publishing Agency:

Legislative Council Staff

Date:

10/10/2024

Subjects:

Elections & Redistricting

Local Government

State Government

Related Publications

Pages

Colorado General Assembly