First Regular Session | 75th General Assembly
Colorado General AssemblyPresented to the Joint Finance Committee at its January 5, 2017, meeting.
This memo presents recent Legislative Council Staff (LCS) findings regarding the implications of the current-law calculation method for population growth used to determine the TABOR growth limit, which has the effect of not adjusting the TABOR limit for population growth or decline that the...
Colorado receives annual payments from tobacco manufacturers as part of the Tobacco Master Settlement Agreement (MSA). The Tobacco MSA was reached in 1998 between certain tobacco manufacturers (known as “participating manufacturers”) and the governments of 52 states and territories. Under the...
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...
Passed in August 2024, House Bill 24B-1001 created a property tax limit for school districts beginning with the 2025 property tax year (PTY), for which taxes are payable in 2026. The bill’s provisions limit statewide qualified local share property tax revenue, or local share total program...
This worksheet is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
This response form is provided to state agencies for responding to fiscal note information requests from Legislative Council Staff.
The purpose of this form is to collect fiscal assessments, including impacts to specific funding sources, for higher education based on legislation.
This summary document provides an overview of the common policies for the 2025 legislative session. It highlights key dates, policies, and commonly used cost assumptions.
This memorandum describes the common policies for submitting a fiscal note response to the Legislative Council Staff, and the standard costs to be used in estimating the fiscal impact of legislation considered during the 2025 legislative session.
The effective date for bills enacted without a safety clause is August 6, 2025, if the General Assembly adjourns sine die on May 7, 2025 (unless otherwise specified). Details
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