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The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.  The committee is also charged with oversight of the Task Force Concerning Tax Policy (task force). 

The Sales and Use Tax Simplification Task Force (task force) was originally created in 2017 pursuant to House Bill 17-1216.  In its original form, the task force was scheduled to be repealed in 2020.  However, House Bill 20-1022 extended the work of the task force for an additional five years through July 1, 2026.

The task force is charged with studying the necessary components of a simplified sales and use tax system for both the state and local governments,

The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.  The committee is also charged with oversight of the Task Force Concerning Tax Policy (task force).

The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save.  Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters authorize retention of the excess amount.  This memorandum presents information on this constitutional requirement and its administration at the state level.

This memorandum highlights regional and sectoral differences in Colorado’s labor market and employment recovery from the pandemic‑induced recession, including in labor force, job openings, and employment. 

The Legislative Oversight Committee Concerning Tax Policy (committee) is charged with reviewing the state’s current tax policy and the evaluations of tax expenditures that are statutorily completed by the Office of the State Auditor.

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.

Report No. 2022-TE

Report No. 2022-TE36

Report No. 2022-TE37

Report No. 2022-TE38

Report No. 2022-TE35

This spreadsheet provides several reports on 2022 fiscal data from Legislative Council Staff Fiscal Notes.  This is the final report of all bills considered by the General Assembly at the 2022 session.

The senior homestead property tax exemption became available beginning in property tax year 2002, following voter approval of Referendum A in the 2000 General Election. The number of seniors claiming the exemption has grown over time, from 123,326 qualifying seniors in tax year 2002, to 266,538 seniors in tax year 2021.  Local governments are required to be reimbursed by the state for the property tax revenue impact of the exemption. In FY 2021-22, reimbursements for the senior homestead exemption totaled $156.5 million.

Report No. 2022-TE28

Report No. 2022-TE29

Report No. 2022-TE30

Report No. 2022-TE31

Report No. 2022-TE32

Report No. 2022-TE33

Report No. 2022-TE34

Report No. 2022-TE27

Report No. 2022-TE26

This spreadsheet provides several reports on fiscal data from Legislative Council Staff Fiscal Notes for bills considered at the 2021 legislative session.  By default, the reports are set to show only bills that were enacted into law, and the totals row shows the amount for these bills.  The filters can be adjusted to show additional bills and the total will automatically adjust to account for all bills visible in the report.  An overview of the information provided on each tab in this report is below.

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.