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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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Government
Tax Expenditure Evaluation

Oil Shale Tax Expenditures

Report No. 2020-TE19

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Natural Resources & Environment
Tax Expenditure Evaluation

Annuities Exemption

Report No. 2020-TE23

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Insurance
Budget Related Publications

Forecast June 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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget
Budget Related Publications

Forecast Update May 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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget
Tax Expenditure Evaluation

Medical Supplies Sales Tax Exemptions

Report No. 2020-TE10

Note: An evaluation of two new medical supplies exemptions was issued in March 2025. Click HERE to access the March 2025 report.

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Health Care & Health Insurance
Budget Related Publications

Forecast March 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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget
Tax Expenditure Evaluation

Enterprise Zones Tax Expenditures

Report No. 2020-TE9

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Agriculture
  • Business & Economic Development
  • Energy
  • Fiscal Policy & Taxes
  • Health Care & Health Insurance
  • Transportation & Motor Vehicles
Tax Expenditure Evaluation

Rural Jump-Start Tax Expenditures

Report No. 2020-TE2

Note: A more recent evaluation was issued in February 2025. Click HERE to access the February 2025 report.

 

 

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes