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 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
Tax Expenditure Evaluation Complimentary Marketing Property to Out-of-State Vendees Exemptions Report No. 2020-TE21 Release date: 2020-07-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Oil and Gas Severance Tax Stripper Well Exemption Report No. 2020-TE22 Release date: 2020-07-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation Annuities Exemption Report No. 2020-TE23 Release date: 2020-07-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Oil and Gas Severance Tax Ad Valorem Credit Report No. 2020-TE24 Release date: 2020-07-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download File
Tax Expenditure Evaluation Short-Term Testing of Property for Use in Out-of-State Manufacturing Exemption Report No. 2020-TE25 Release date: 2020-07-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Corporate Condemnation Capital Gains Income Tax Deduction Report No. 2020-TE15 Release date: 2020-07-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes State Government Download File
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: 2020-06-19 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
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: 2020-05-12 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Tax Expenditure Evaluation Exemption for Alcohol Produced by Individuals for Personal Use Report No. 2020-TE11 Release date: 2020-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Income Tax Credit for Employer 529 Contributions Report No. 2020-TE12 Release date: 2020-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Higher Education Download File
Tax Expenditure Evaluation Excise Tax Exemption for Alcoholic Beverages Originating Outside the U.S. Report No. 2020-TE13 Release date: 2020-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Liquor, Tobacco, & Marijuana Download File
Tax Expenditure Evaluation Leases of Tangible Personal Property for 3 Years or Less Exemption Report No. 2020-TE14 Release date: 2020-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
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: 2020-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Health Care & Health Insurance Download File
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: 2020-03-16 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget
Tax Expenditure Evaluation Regional Home Office Insurance Premium Tax Rate Reduction Report No. 2020-TE7 Note: A more recent evaluation was issued in March 2025. Click HERE to access the March 2025 report. Release date: 2020-01-21 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Insurance Labor & Employment Download File
Tax Expenditure Evaluation Gasoline and Special Fuel & Dyed Diesel Sales Tax Exemptions Report No. 2020-TE8 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report. Release date: 2020-01-21 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Enterprise Zones Tax Expenditures Report No. 2020-TE9 Release date: 2020-01-21 Publishing Agency: Office of the State Auditor Subjects: Agriculture Business & Economic Development Energy Fiscal Policy & Taxes Health Care & Health Insurance Transportation & Motor Vehicles Download File
