Tax Expenditure Evaluation Pre-1987 Net Operating Loss Deduction for Individuals, Estates, and Trusts Report No. 2019-TE10 Release date: 2019-04-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Staff Publications Impact of Final Residential Assessment Rate on Local Share The final Residential Assessment Rate (RAR) Study released by the Division of Property Taxation (DPT) on April10, 2019,estimates anRARof 7.15 percent for property tax years 2019 and 2020. The General Assembly would have to pass a bill for this rate to become law. The anticipated assessed values associated with this study have a significant impact on the local share for school finance. Release date: 2019-04-12 Publishing Agency: Legislative Council Staff Subjects: Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Local Government State Revenue & Budget Download File
Staff Publications Fiscal Assessment of Proposed Amendment SB188_L.045, Concerning Creation of the Family Medical Leave Insurance Program This memorandum is an assessment of the fiscal impact of the attached proposed Amendment L.045 to Senate Bill 19-188. This fiscal assessment is for the impact of the bill with inclusion of this amendment only. Any other added amendment could influence the fiscal impact. Release date: 2019-04-09 Publishing Agency: Legislative Council Staff Subjects: Health Care & Health Insurance Labor & Employment State Government Download File
Issue Briefs Extreme Risk Protection Orders (19-08) This issue brief provides an overview of extreme risk protection orders, including what they are, how they are used, and how Colorado's proposed law compares to other states. It also addresses other types of protection orders authorized in Colorado law. Release date: 2019-03-28 Publishing Agency: Legislative Council Staff Subjects: Courts & Judicial Crimes, Corrections, & Enforcement Download File
Budget Related Publications FY 2019-20 Budget Package and Long Bill Narrative The Long Bill Narrative, which is the annual appropriations act, is prepared by staff to explain funding decisions recommended by the JBC to the rest of the General Assembly. This document is a companion document to the actual Long Bill. The narrative outlines budget changes based on the introduced version of the Long Bill. Release date: 2019-03-25 Publishing Agency: Joint Budget Committee Staff Subjects: State Revenue & Budget Download File
Budget Related Publications Forecast March 2019 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: 2019-03-15 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download File
Budget Related Publications Fiscal Strategies for Budget Shortfalls Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with other legislative considerations, such as competing policy priorities, caseload pressures, and the health of the state’s economy, in order to create a budget. The Colorado Constitution effectively requires that the state maintain a balanced budget, spending only what it has available to it each year in revenue or savings. Release date: 2019-03-07 Publishing Agency: Legislative Council Staff Subjects: State Revenue & Budget Download File
Session Related Publications 2018 Senate Journal History Release date: 2019-02-26 Publishing Agency: Senate Subjects: General Assembly Download File
Session Related Publications 2018 Membership of the Senate and House of Representatives Release date: 2019-02-26 Publishing Agency: Senate Subjects: General Assembly Download File
Session Related Publications 2018 Senate Member Sponsorship of Bills, Resolutions, and Memorials Release date: 2019-02-26 Publishing Agency: Senate Subjects: General Assembly Download File
Summary of Major Legislation Summary of Higher Education Legislation (2018) During the 2018 legislative session, the Colorado General Assembly considered measures related to higher education. Specifically, the legislature considered measures regarding the transfer of credit, student admissions, teacher preparatory programs, and military experience and workforce readiness. Release date: 2019-02-15 Publishing Agency: Legislative Council Staff Subjects: Higher Education Download File
Staff Publications 2018 State Water Policy Handbook Update This handbook was created to help members of the House Agriculture, Livestock, and Natural Resources Committee, Senate Agriculture, Natural Resources and Energy Committee, the interim Water Resources Review Committee, and other legislators to better understand Colorado's water policies and programs that are likely to be encountered during their tenure. Release date: 2019-02-06 Publishing Agency: Legislative Council Staff Subjects: Agriculture Natural Resources & Environment State Government Water Download File
Tax Expenditure Evaluation Tax Expenditure Evaluation Schedule (January 2019) The Colorado Office of the State Auditor (OSA) prepared this schedule for evaluating the State’s tax expenditures pursuant to Section 39-21-305(1)(d), C.R.S. The OSA identified 208 tax expenditures that will be evaluated over a 5-year period. This schedule will be updated periodically. Release date: 2019-02-04 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Budget Related Publications CY 2019 for FY 2018-19 Supplemental Narrative The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly. This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides detailed calculations of the spending and revenue limits. This explanation does not reflect any subsequent changes to the Supplemental Bills as they are amended by the Senate or House of Representatives. Release date: 2019-02-04 Publishing Agency: Joint Budget Committee Staff Subjects: State Revenue & Budget Download File
Budget Related Publications State Education Fund Report (2019) Pursuant to Section 22-55-104 C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education, the Office of State Planning and Budgeting, and the Joint Budget Committee, is required to conduct a review of the model used to forecast revenue to and expenditures from the State Education Fund and the spending requirements for the Public School Finance Act of 1994 by February 1 of each year. Release date: 2019-02-01 Publishing Agency: Legislative Council Staff Subjects: Education & School Finance (Pre & K-12) Download File
Staff Publications 2019 Tobacco Master Settlement Agreement Payment Forecast Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). In April 2018, the state received $177.3 million, including a one‑time payment of $113.3 million pursuant to the Nonparticipating Manufacturers Adjustment Settlement Agreement, a supplementary legal agreement that Colorado signed in 2018. Release date: 2019-01-29 Publishing Agency: Legislative Council Staff Subjects: Liquor, Tobacco, & Marijuana State Revenue & Budget Download File
Staff Publications Background on the Sale of the Grand Junction Regional Center Campus This memorandum provides a brief overview of the timeline of events related to the recommended closure of the Grand Junction Regional Center (GJRC) campus. Release date: 2019-01-29 Publishing Agency: Legislative Council Staff Subjects: Capital Construction Human Services Public Health Download File
Tax Expenditure Evaluation Rural and Frontier Healthcare Preceptor Credit Report No. 2019-TE1 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report. Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Health Care & Health Insurance Download File
Tax Expenditure Evaluation Fraternal Society Exemption Report No. 2019-TE2 Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report. Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Insurance Premium Tax Expenditures Report No. 2019-TE3 Note: A more recent evaluation was issued in January 2023. Click HERE to access the January 2023 report. Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download File
Tax Expenditure Evaluation Agricultural Inputs Sales Tax Exemptions Report No. 2019-TE4 Note: A more recent evaluation was issued in August 2023. Click HERE to access the August 2023 report. Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Agriculture Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Child Care Expense Credit & Low-Income Child Care Expense Credit Report No. 2019-TE5 Note: A more recent evaluation was issued in December 2023. Click HERE to access the December 2023 report. Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Children & Domestic Matters Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation On-Demand Aircraft Used Outside the State Sales Tax Exemption Report No. 2019-TE6 Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download File
Tax Expenditure Evaluation Historic Property Preservation Tax Credit Report No. 2019-TE7 Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Housing Download File
Other Filing Fees, Surcharges, and Costs in Colorado State Courts, Colorado Judicial Branch This document provides a summary of the most frequently used court filing fees, surcharges, and costs. Release date: 2019-01-16 Publishing Agency: Legislative Council Staff Subjects: Courts & Judicial Fiscal Policy & Taxes Download File