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This memorandum provides information on state government enterprises under Article X, Section 20 of the Colorado Constitution, also known as the Taxpayer’s Bill of Rights (TABOR).  From FY 1993-94 through FY 2022-23, 33 state government entities had received enterprise status for at least one fiscal year.  In FY 2020-21, the most recent year for which financial data are available, enterprise revenue totaled $27.1 billion.

During the 2022 legislative session, the General Assembly considered several measures related to transportation funding, motor vehicles, other modes of transportation, and traffic offenses.

During the 2022 legislative session, the General Assembly considered several bills affecting funding for capital construction and the duties of the Capital Development Committee (CDC).

During the 2022 legislative session, the General Assembly considered measures related to kindergarten through twelfth grade (K-12) education in Colorado.  Specifically, the legislature adopted bills pertaining to student support and services; curriculum and postsecondary options; teacher and other staff evaluations and support; public school funding; and administration and governance.

During the 2022 legislative session, the Colorado General Assembly considered several measures related to information technology (IT), including: privacy protections, IT-related state services; and Joint Technology Committee-sponsored bills.

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.

Article V, Section 1 (7.5), Colorado Constitution, and Section 1-40-124.5, Colorado Revised Statutes, require the Legislative Council Staff to prepare a ballot information booklet prior to each election in which a statewide issue appears on the ballot.  The booklet's purpose is to provide voters with the text, title, and a fair and impartial analysis of each statewide initiated or referred constitutional amendment, law, or question on the ballot.  The analysis must include a summary of the measure, the major arguments for and against the measure, and a brief fiscal assessment of t

Report No. 2022-TE27

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-TE26

During the 2022 legislative session, the General Assembly considered several measures related to natural resources and the environment including wildfire prevention and control; air quality; natural resources; environmental protection; and recycling.

During the 2022 legislative session, the General Assembly considered several measures related to State Government including task forces and commissions, payments and fees, compensation, holidays, and daylight savings.

During the 2022 legislative session, the General Assembly considered several pieces of legislation concerning veterans and the military including creating an information clearinghouse; allowing veterans to audit college courses, honoring Gold Star families, and several resolutions. 

During the 2022 legislative session, the General Assembly passed numerous bills related to general business issues and economic development initiatives.