Second Regular Session | 74th General Assembly
Colorado General AssemblyReport No. 2022-TE8
A homeowner association (HOA) must obtain insurance to cover common elements such as physical property and liability. Unit owners within an HOA also purchase insurance to cover the homeowners’ private property, parts of the unit not covered by the HOA’s policy, and liability. This issue brief...
This memorandum provides background information on Colorado’s business personal property tax. Personal property includes machinery, equipment, and other goods used to operate a business that are not part of a building or structure and its fixtures. For the purposes of this memo, business...
During the 2024 legislative session, the General Assembly passed several business‑related measures including regulatory changes, consumer protections, and economic development.
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 2023-24, over 30 state government entities had received enterprise status for at least...
Many pieces of legislation regarding human services made their way through the 74th General Assembly. Human Services legislation primarily focused on child welfare issues, funding senior services, and addressing housing concerns through Medicaid.
House Bill 24-1448 enacted a new school finance formula, to begin in FY 2025-26 and be phased in over a 6-year period. This memorandum provides an overview of the new formula, the six‑year phase‑in period, and the parameters that would result in pausing implementation of the new formula. It does...
This report contains the final audited figures for state revenue retained under Referendum C in the 2005‑06 through 2023-24 state fiscal years and preliminary numbers for the 2024-25 state fiscal year. It also reflects the actions of the General Assembly and
...This memorandum summarizes the primary funding changes to school finance for FY 2024-25. Several enacted bills during the 2024 legislative session and August 2024 special session substantively impact the financing of public schools in Colorado.
Focus Colorado presents forecasts for the economy and state government revenue through FY 2024-25. 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,...
During the 2024 legislative session, the General Assembly considered a variety of measures related to kindergarten through twelfth grade (K-12) education in Colorado. Specifically, the legislature adopted bills related to health, safety, and well being; supports for students, teachers, and other...