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Staff Publications

Financing Public Schools FY 2022-23

This memorandum summarizes the primary funding changes for school finance that were enacted during the 2022 legislative session.  Several bills enacted substantively impacted the financing of public schools in Colorado.

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Subjects:
  • Education & School Finance (Pre & K-12)
  • State Revenue & Budget


Staff Publications

Submission of Fiscal Impact Estimates for Citizen-Initiated Ballot Measures

This memorandum provides instructions and deadlines for interested parties to submit fiscal information for consideration by Legislative Council Staff, outlines the process for filing a motion for a rehearing before the Title Board if there are objections to the fiscal summary prepared by LCS, highlights information that should be included in submissions, and provides additional resources for citizens participating in the ballot initiative process.

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Subjects:
  • Elections & Redistricting
  • General Assembly

Budget Related Publications

The TABOR Revenue Limit

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.

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Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget


Staff Publications

Regional Trends in Labor Force and Employment During the Pandemic Recovery

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. 

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Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes
  • Labor & Employment
  • State Revenue & Budget

Summary of Major Legislation

Summary of 2022 Public Health Legislation

During the 2022 legislative session, the General Assembly considered numerous bills related to public health, including bills related to service providers and equipment, rare diseases, environmental quality, and data collection.

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Subjects:
  • General Assembly
  • Human Services
  • Public Health



Issue Briefs

Regulation of Mobile Home Parks (22-04)

Since 2019, the state legislature has updated the Mobile Home Park Act several times.  This issue brief provides background on mobile homes and an overview of the Mobile Home Park Act, including recent changes to the law regarding purchasing mobile home parks, evictions, and leases.

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Subjects:
  • Housing

Final/Annual Reports

Legislative Oversight Committee Concerning Tax Policy Summary Report

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.

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Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget


Budget Related Publications

Forecast September 2022

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.

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Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget




Tax Expenditure Evaluation

Marijuana Related Tax Expenditures

Report No. 2022-TE37

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Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Health Care & Health Insurance
  • Liquor, Tobacco, & Marijuana

Tax Expenditure Evaluation

Job Growth Credit

Report No. 2022-TE38

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


Summary of Major Legislation

Summary of 2022 Human Services Legislation

During the 2022 legislative session, the General Assembly considered measures related to human services, including bills concerning seniors and protected persons, assistance programs, and repurposing the Ridge View campus.

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Subjects:
  • General Assembly
  • Human Services


Summary of Major Legislation

Summary of 2022 Behavioral Health Legislation

During the 2022 legislative session, the General Assembly considered measures related to behavioral health, including several bills recommended by Behavioral Health Transformational Task Force to address gaps in the continuum of care using federal American Rescue Plan Act (ARPA) funds, as well as bills addressing the establishment of the Behavioral Health Administration, youth and students, mental health holds, and crisis system facilities.

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Subjects:
  • General Assembly
  • Health Care & Health Insurance
  • Human Services
  • Public Health

Issue Briefs

Developing Colorado’s Turf Replacement Program (22-03)

An estimated 3.3 million people in Colorado are affected by drought, with 2022 being the driest year to date over the past 128 years.  In response to the ongoing drought in Colorado, the General Assembly passed HB 22-1151 to promote the efficient and maximum utilization of Colorado’s water resources by decreasing the amount of irrigated turf within the state.  The bill requires the Colorado Water Conservation Board (CWCB) in the Department of Natural Resources to create a turf replacement program that incentivizes the voluntary replacement of nonessential irrigated turf acr

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Subjects:
  • Agriculture
  • Natural Resources & Environment
  • Water

Summary of Major Legislation

Summary of 2022 Elections Legislation

During the 2022 Legislative Session, several bills were introduced related to election administration and security, voter registration, initiatives and ballot measures, and campaign finance laws.   

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Subjects:
  • Elections & Redistricting
  • General Assembly

Summary of Major Legislation

Summary of 2022 Professions and Occupations Legislation

During the 2022 legislative session, the Colorado General Assembly considered several measures concerning professions and occupations including health care professionals, sunrise and sunset reviews, and employment and licensure.

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Subjects:
  • General Assembly
  • Labor & Employment
  • Professions & Occupations