Budget Related Publications Economic Indicators Update This memorandum provides a summary of leading economic indicators to inform the General Assembly of the current state of the Colorado and U.S. Release date: 2021-02-03 Publishing Agency: Legislative Council Staff Subjects: Business & Economic Development Fiscal Policy & Taxes State Revenue & Budget Download File
Staff Publications TABOR Emergency Provisions On March 11, 2020, Governor Polis issued Executive Order D 2020 003, declaring a disaster emergency pursuant to state law due to the presence of coronavirus disease 2019 (COVID‑19). The disaster emergency declaration triggers certain provisions in the Colorado Constitution and state law. Release date: 2021-01-29 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Public Health State Revenue & Budget Download File
Tax Expenditure Evaluation Construction and Building Materials Exemption Report No. 2021-TE4 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation School Sales Exemptions Report No. 2021-TE5 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Machinery Used in Manufacturing Exemption Report No. 2021-TE6 Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report. Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Mass Transit and Ridesharing Expenses Deduction Report No. 2021-TE7 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Metallic Minerals Threshold Exemption Report No. 2021-TE1 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation Metallic Minerals Ad Valorem Credit Report No. 2021-TE2 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation Molybdenum Ore Tonnage Exemption Report No. 2021-TE3 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Budget Related Publications Economic Outlook Presentation September 2022 Economic Outlook for the U.S. and Colorado The ongoing expansion in the U.S. economy is fueled by consumer contributions. Release date: 2020-12-18 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast December 2020 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: 2020-12-18 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Forecast September 2020 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: 2020-09-18 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Impact Assistance Credits Report No. 2020-TE27 Release date: 2020-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Local Government Natural Resources & Environment Download File
Tax Expenditure Evaluation Railroad: Equipment Sales and Use Tax & Construction Materials Sales Tax Exemptions Report No. 2020-TE28 Release date: 2020-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Residential Power Sales and Use Tax Exemption Report No. 2020-TE29 Release date: 2020-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Coal Severance Tax Expenditures Report No. 2020-TE30 Release date: 2020-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation Tax Expenditures Compilation Report, September 2020 Report No. 2020-TE Release date: 2020-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Old and New Investment Tax Credits Report No. 2020-TE26 Release date: 2020-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Staff Publications 2020 Blue Book Fiscal Impact (English) Fiscal Impact Statements for the 2020 statewide ballot measures. Release date: 2020-09-14 Publishing Agency: Legislative Council Staff Subjects: Elections & Redistricting Fiscal Policy & Taxes State Revenue & Budget Download File
Staff Publications Fiscal Impacts of the Gallagher Amendment In 1982, voters approved a constitutional measure governing property taxes, including a provision known as the Gallagher Amendment (Gallagher). Gallagher sought to protect homeowners from rising property taxes by maintaining a relatively constant ratio of residential and nonresidential property values in the statewide tax base. Release date: 2020-08-03 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Government Download File
Tax Expenditure Evaluation Oil and Gas Severance Tax Deduction for Transportation Costs & Oil and Gas Severance Tax Deduction for Manufacturing and Processing Costs Report No. 2020-TE16 Note: A more recent publication was issued in May 2025. Click HERE to access the May 2025 memo. Release date: 2020-07-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation State-Employed Chaplains Housing Allowance Report No. 2020-TE17 Release date: 2020-07-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Housing State Government Download File
Tax Expenditure Evaluation Commercial Trucks and Trailers Licensed Out-of-State and Nonresident Motor Vehicle Exemptions Report No. 2020-TE18 Release date: 2020-07-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Transportation & Motor Vehicles Download File
Tax Expenditure Evaluation Oil Shale Tax Expenditures Report No. 2020-TE19 Release date: 2020-07-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation Alternative Income Tax Report No. 2020-TE20 Release date: 2020-07-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
