Tax Expenditure Evaluation Employee Retirement Plan Insurance Premium Tax Deduction Report No. 2019-TE9 Release date: 2019-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts Report No. 2019-TE10 Release date: 2019-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Staff Publications Impact of Final Residential Assessment Rate on Local Share The final Residential Assessment Rate (RAR) Study released by the Division of Property Taxation (DPT) on April10, 2019,estimates anRARof 7.15 percent for property tax years 2019 and 2020. The General Assembly would have to pass a bill for this rate to become law. The anticipated assessed values associated with this study have a significant impact on the local share for school finance. Release date: 2019-04-12 Publishing Agency: Subjects: Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Local Government State Revenue & Budget Download File
Budget Related Publications Forecast March 2019 Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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, legislation passed by the General Assembly affecting the forecast is described throughout the report. Release date: 2019-03-15 Publishing Agency: Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Tax Expenditure Evaluation Schedule (January 2019) The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically. Release date: 2019-02-04 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Rural and Frontier Healthcare Preceptor Credit Report No. 2019-TE1 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report. Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Health Care & Health Insurance Download File
Tax Expenditure Evaluation Fraternal Society Exemption Report No. 2019-TE2 Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report. Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Insurance Premium Tax Expenditures Report No. 2019-TE3 Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report. Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Agricultural Inputs Sales Tax Exemptions Report No. 2019-TE4 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report. Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Child Care Expense Credit & Low-Income Child Care Expense Credit Report No. 2019-TE5 Note: A more recent evaluation was issued in December 2023. Click HERE to access the December 2023 report. Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Children & Domestic Matters Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation On-Demand Aircraft Used Outside the State Sales Tax Exemption Report No. 2019-TE6 Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Historic Property Preservation Tax Credit Report No. 2019-TE7 Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Housing Download File
Other Filing Fees, Surcharges, and Costs in Colorado State Courts, Colorado Judicial Branch This document provides a summary of the most frequently used court filing fees, surcharges, and costs. Release date: 2019-01-16 Publishing Agency: Subjects: Courts & Judicial Fiscal Policy & Taxes Download File
Staff Publications Overview of the Colorado Public Employees' Retirement Association and Changes Made by Senate Bill 18-200 This memorandum provides an overview of the Colorado Public Employees’ Retirement Association (PERA) and the changes made to PERA by Senate Bill 18‑200. Release date: 2019-01-07 Publishing Agency: Subjects: Financial Services & Commerce Fiscal Policy & Taxes Labor & Employment State Government State Revenue & Budget Download File
Budget Related Publications Forecast December 2018 Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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, legislation passed by the General Assembly affecting the forecast is described throughout the report. Release date: 2018-12-20 Publishing Agency: Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Fiscal Policy & Taxes Understanding the State Budget Information Paper Understanding the State Budget: The Big Picture Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget. This report is intended to serve as a primer on Colorado’s budget and some of the factors that help shape it. Release date: 2018-12-02 Publishing Agency: Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download File
Final/Annual Reports Sales and Use Tax Simplification Task Force Final Report Final Report to the Colorado General Assembly by the Sales and Use Tax Simplification Task Force. Release date: 2018-10-25 Publishing Agency: Subjects: Fiscal Policy & Taxes Download File
Final/Annual Reports Alternatives to the Gallagher Amendment Interim Study Committee Summary Report Summary Report for the Alternatives to the Gallagher Amendment Interim Study Committee to the Legislative Council. The committee was created pursuant to Interim Committee Request Letter 2018-02. The committee is charged with studying the following: Release date: 2018-10-04 Publishing Agency: Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download File
Fiscal Policy & Taxes Property Tax Relief Programs for Senior Citizens This memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors. Release date: 2018-09-21 Publishing Agency: Subjects: Fiscal Policy & Taxes Housing Download File
Budget Related Publications Forecast September 2018 Focus Colorado presents forecasts for the economy and state government revenue through FY 2020-21. 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, legislation passed by the General Assembly affecting the forecast is described throughout the report. Release date: 2018-09-20 Publishing Agency: Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Tax Expenditures Compilation Report, September 2018 Report No. 2018-TE Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Agricultural Lease Deduction Report No. 2018-TE1 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Crop Hail Insurance Premium Tax Exemption Report No. 2018-TE2 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Farm Close-Out Sales Tax Exemption Report No. 2018-TE3 Note: A more recent evaluation was issued in May 2023. Click HERE to access the May 2023 report. Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Hunger Relief Income Tax Credit & Crop and Livestock Contribution Corporate Income Tax Credit Report No. 2018-TE4 Release date: 2018-09-15 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Human Services Download File
