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 bills related to finance, the state budget, and taxes.

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...

Report No. 2020-TE2

Note: A more recent evaluation was issued in February 2025. Click HERE to access the February 2025 report.

Each year, the General Assembly is tasked with balancing constitutional, statutory, and federal requirements with competing policy priorities, caseload pressures, and the health of the state’s economy in order to create a budget. This document is intended to serve as a primer on Colorado’s...

This document lists the LCS Fiscal Analyst assigned to work on the fiscal note for each bill and concurrent resolution introduced at the 2025 session. This list will be updated periodically throughout the session. If you need assistance, contact Bill Zepernick, Fiscal Notes Manager, at...