2025 January Colorado General Assembly Digital Accessibility Report

In accordance with Section 24-34-802 (1)(c)(II), C.R.S., The Colorado General Assembly Digital Accessibility Report outlines the ongoing efforts made by the staff of the legislative branch of the State of Colorado to ...

Population Component of TABOR Limit Growth Factor

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 ...

2025 Tobacco Master Settlement Agreement Forecast

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating...

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, o...

The Impact of Immigrants on State and Local Government Resources

This memorandum provides an overview on the federal immigration system, Colorado’s role in immigration, and patterns of immigration in the state and nationally. It then discusses the impact of immigration on different...

Senate Regulations for Remote Participation

The Colorado Recall Process

A recall is a process that allows voters to remove and replace an elected official before the official’s term ends. According to the National Conference of State Legislatures, Colorado is one of 19 states that allow f...

Report on 2025 Property Tax Balancing Percentage

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 ...

Visitor Guide to the Colorado State Capitol

Strategies to Reduce Fiscal Impacts of Legislation

Fiscal notes estimate the fiscal impact of legislation, including revenue impacts, state expenditures, and appropriations required. However, fiscal notes are decision-making tools for legislators, and the General Asse...

2025 Agency Expense Worksheet

This worksheet is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.

Colorado ABLE Savings Account Contribution Deduction

Report No. 2025-TE1

House Regulations for Remote Participation

Programs and Resources for Persons Experiencing Homelessness

Homelessness affects thousands of individuals and families across Colorado. Among U.S. states, Colorado has the 8th highest number of residents experiencing homelessness. This memorandum describes the scope of homeles...

Colorado Commission on Uniform State Laws Annual Report 2025

I. PREAMBLE II. OVERVIEW OF UNIFORM LAW COMMISSION III. HISTORY IV. DIVERSITY STATEMENT V. PROCEDURES VI. ACTIVITIES OF THE COLORADO COMMISSIONERS VII. A SUMMARY OF NEW ULC ACTS VIII. RECOMMENDATIONS FOR ENACTMENT AND...