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Senate Bill 09-228, adopted by the General Assembly during the 2009 legislative session, created a five-year block of statutory transfers from the General Fund to pay for transportation and capital construction projects. This issue brief discusses the state law that specifies the amounts of...

Publishing Agency:

Legislative Council Staff

Date:

08/17/2016

Subjects:

Capital Construction

State Revenue & Budget

Transportation & Motor Vehicles

Issue Briefs

Senate Bill 16-197: Changes to Retail Liquor Sales (2016)

Senate Bill 16-197, signed into law on June 10, 2016, makes significant changes to laws regulating the retail sale of fermented malt beverages (3.2 percent alcohol by weight beer, commonly known as 3.2 beer), full-strength beer, wine, and spirits for off-premises consumption. This issue brief...

Publishing Agency:

Legislative Council Staff

Date:

08/10/2016

Subjects:

Liquor, Tobacco, & Marijuana

Fiscal Policy & Taxes

Staff Publications

Use of State Tobacco Revenue

In FY 2020-21, Colorado received $314.5 million from tobacco-related sources. These include taxes on cigarettes, other tobacco products, and nicotine products and payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement. This memorandum describes the sources and...

Publishing Agency:

Legislative Council Staff

Date:

04/12/2022

Subjects:

Liquor, Tobacco, & Marijuana

State Revenue & Budget

Issue Briefs

Colorado's Constitutional Spending Limit (2015)

In 1992, voters approved an amendment to the Colorado Constitution — Article X, Section 20 — known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.

Publishing Agency:

Legislative Council Staff

Date:

04/08/2015

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Issue Briefs

Certificates of Participation (18-09)

In lieu of issuing bonds, or using another form of long-term debt, the state often uses a form of lease-purchase agreement called certificates of participation (COPs) to finance the construction of its new facilities. A certificate refers to an investor's proportionate interest in the state's...

Publishing Agency:

Legislative Council Staff

Date:

08/16/2018

Subjects:

Capital Construction

State Government

State Revenue & Budget

Staff Publications

Colorado Conservation Easement Tax Credit Program

The federal and state governments each provide tax incentives for landowners who designate their land as a conservation easement, foregoing certain use rights in order to preserve the land in perpetuity. This memorandum provides information on federal and state conservation easement tax...

Publishing Agency:

Legislative Council Staff

Date:

08/28/2017

Subjects:

Fiscal Policy & Taxes

Natural Resources & Environment

State Government

Issue Briefs

Legislative Decision-Making and Colorado's Pension Plans (2013)

Like other states, Colorado offers retirement benefits to its employees through a variety of pension plans. The state's pension plans are established in law and include both employee and employer contributions, which are made in lieu of contributions to the federal Social Security program. The...

Publishing Agency:

Legislative Council Staff

Date:

12/06/2013

Subjects:

Financial Services & Commerce

General Assembly

State Government

Issue Briefs

The Smart Government Act (2013)

The Colorado General Assembly has considered and made changes to the state budget process during the past three years. Specifically, House Bill 10-1119 established a performance-based budgeting program through the State Measurement for Accountable, Responsive, and Transparent (SMART) Government...

Publishing Agency:

Legislative Council Staff

Date:

11/15/2013

Subjects:

General Assembly

State Government

State Revenue & Budget

Issue Briefs

State Highway Fund Revenue (2013)

State Highway Fund (SHF), the primary operating fund used by the Colorado Department of Transportation (CDOT) to manage state transportation projects. The SHF receives revenue from the HighwayUsers Tax Fund (HUTF), various other revenue and fees, federal funds, and the General Fund. Each of...

Publishing Agency:

Legislative Council Staff

Date:

01/15/2013

Subjects:

Transportation & Motor Vehicles

State Revenue & Budget

Final/Annual Reports

Capital Development Committee Fiscal Year 2015-16 Annual Report (2016)

Final report of the Capital Development Committee for FY 2015-16.

Publishing Agency:

Legislative Council Staff

Date:

10/26/2016

Subjects:

Capital Construction

State Government

State Revenue & Budget

Budget Related Publications

Forecast March 2014

Focus Colorado presents forecasts for the economy and state government revenue through FY 2015-16. 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,...

Publishing Agency:

Legislative Council Staff

Date:

03/20/2014

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

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...

Publishing Agency:

Legislative Council Staff

Date:

08/03/2022

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Issue Briefs

Capital Construction and the Role of the Capital Development Committee (2016)

The day-to-day expenses of state government are paid through the operating budget in the state's annual budget bill. Expenses related to new construction, renovation, or maintenance of the state's capital assets are paid through the capital budget. This issue brief outlines the types of...

Publishing Agency:

Legislative Council Staff

Date:

11/15/2016

Subjects:

Capital Construction

General Assembly

State Government

Issue Briefs

Information Technology and the Role of the Joint Technology Committee (2016)

Information technology (IT) is used by every state agency to make operations more efficient and services more widely available to the citizens of Colorado. Along with other day-to-day expenses of state government, expenses related to IT are paid through the operating budget in the state's annual...

Publishing Agency:

Legislative Council Staff

Date:

11/18/2016

Subjects:

General Assembly

State Revenue & Budget

Telecommunications & Information Technology

Budget Related Publications