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Tax Expenditure Evaluation

Contaminated Land Redevelopment Credit

Subjects

Business & Economic Development

Fiscal Policy & Taxes

Natural Resources & Environment

State Government

Agency

Office of the State Auditor

Published

01/14/2022

Report No. 2022-TE11

Note: A more recent evaluation was issued in November 2023. Click HERE to access the November 2023 report.

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Staff Publications

State Funding for Water Projects (2015)

This memorandum identifies state funding for water supply projects, including the:

Colorado Water Conservation Board Construction Fund;
Severance Tax Trust Fund Perpetual Base Fund;
Water Supply Reserve Fund;
Water Efficiency Grant Program; and

Publishing Agency:

Legislative Council Staff

Date:

10/26/2015

Subjects:

Natural Resources & Environment

Water

Staff Publications

State Revenue Changes and the Colorado State Budget (2015)

This memorandum provides an overview of how changes in tax and fee revenue impact Colorado’s state budget. Pursuant to the Taxpayer Bill of Rights (TABOR) Amendment, the State of Colorado is limited in the amount of revenue from taxes and fees that it can retain and spend. The TABOR Amendment...

Publishing Agency:

Legislative Council Staff

Date:

09/21/2015

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Budget Related Publications

Forecast September 2015

Focus Colorado presents forecasts for the economy and state government revenue through FY 2017-18. 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:

09/21/2015

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Issue Briefs

Distribution of Marijuana Tax Revenue (2015)

Three state taxes apply to marijuana, but medical and retail marijuana are taxed differently. Both medical and retail marijuana are subject to the 2.9 percent state sales tax, which is applied to most purchases in the state. Additionally, retail marijuana is subject to a 10 percent sales tax,...

Publishing Agency:

Legislative Council Staff

Date:

07/22/2015

Subjects:

Liquor, Tobacco, & Marijuana

Fiscal Policy & Taxes

Other

Department of Natural Resources Performance Plan for Fiscal Year 2016

Colorado Department of Agriculture Performance Plan for FY16

Publishing Agency:

Legislative Council Staff

Date:

07/01/2015

Subjects:

Agriculture

Natural Resources & Environment

Budget Related Publications

Forecast June 2015

Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. 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:

06/19/2015

Subjects:

Fiscal Policy & Taxes

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

Marijuana TABOR Refund (2015)

Colorado's Taxpayer's Bill of Rights (TABOR) requires voter approval of any new taxes. Prior to voter approval, it also requires that voters receive estimates of state spending without new taxes and the new tax revenue. Proposition AA, which authorized the 10 percent sales tax and the 15 percent...

Publishing Agency:

Legislative Council Staff

Date:

03/19/2015

Subjects:

Liquor, Tobacco, & Marijuana

Fiscal Policy & Taxes

Budget Related Publications

Forecast March 2015

Publishing Agency:

Legislative Council Staff

Date:

03/18/2015

Subjects:

Fiscal Policy & Taxes

State Revenue & Budget

Staff Publications

Glossary of Legislative Terms (2015)

Glossary of Legislative Terms

Publishing Agency:

Legislative Council Staff

Date:

03/11/2015

Subject:

State Government

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