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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.

Release date:
Publishing Agency:
Legislative Council Staff
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.

Release date:
Publishing Agency:
Legislative Council Staff
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

Release date:
Publishing Agency:
Legislative Council Staff
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.   

Release date:
Publishing Agency:
Legislative Council Staff
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.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • Labor & Employment
  • Professions & Occupations

Staff Publications

State Government Enterprises

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.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Government
  • State Revenue & Budget

Summary of Major Legislation

Summary of 2022 Transportation & Motor Vehicles Legislation

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

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • Transportation & Motor Vehicles

Summary of Major Legislation

Summary of 2022 Capital Construction Legislation

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).

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Capital Construction
  • General Assembly
  • State Revenue & Budget



Session Related Publications

Fiscal Note Reports (2022)

This spreadsheet provides several reports on 2022 fiscal data from Legislative Council Staff Fiscal Notes.  This is the final report of all bills considered by the General Assembly at the 2022 session.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • General Assembly
  • State Revenue & Budget

Summary of Major Legislation

Summary of 2022 K-12 Education Legislation

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.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)
  • General Assembly

Summary of Major Legislation

Summary of 2022 Information Technology Legislation

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.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • State Government
  • Telecommunications & Information Technology

Staff Publications

History of Senior Property Tax Exemption

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.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget

Staff Publications

Process for Writing the Ballot Information Booklet

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

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Elections & Redistricting
  • General Assembly
  • State Government



Tax Expenditure Evaluation

Rural Broadband Equipment Refund

Report No. 2022-TE30

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Fiscal Policy & Taxes
  • Telecommunications & Information Technology

Tax Expenditure Evaluation

Exonerated Persons Deduction

Report No. 2022-TE31

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Crimes, Corrections, & Enforcement
  • Fiscal Policy & Taxes