In place of property taxes, Colorado citizens pay the specific ownership tax (SOT) on their vehicles.  This issue brief provides an overview of the SOT, describes how the SOT is calculated, lists the SOT exemptions, and describes its collection and distribution.
 

Final Report to the Colorado General Assembly by the Treatment of Persons With Mental Health Disorders in the Criminal Justice System Committee.

This memorandum provides information regarding programs in Colorado that address deforestation and forest degradation, and the role that forests can play in mitigating greenhouse gas emissions.

A dynamic model attempts to quantify the downstream effects of a policy change throughout the economy.  Legislative Council Staff (LCS) does not conduct dynamic modeling, which means that fiscal notes and other analyses are limited to the scope of legislation’s direct impacts and, in...

The purpose of the JTC final report is to provide annual and historical information on the information technology (IT) capital budget request process.  The 2020 final report provides a complete summary of all IT capital construction appropriations during the 2020...

This memo uses a unique dataset to estimate property taxes levied on the production of oil and gas to answer the following questions...

This issue brief provides an overview of critical infrastructure, discusses a 2019 cyberattack on the U.S. electrical grid, and summarizes state and federal legislation addressing security for critical infrastructure.

Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA).  In April 2022, the state received $88.2 million, which was used to determine distributions to MSA-funded programs for the current FY 2022-23.  This document presents a forecast...