Fiscal Policy & Taxes Consumer Price Index - June 2016 Forecast CONSUMER PRICE INDEX - June 2016 Forecast Release date: 2016-06-19 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download
Budget Related Publications Forecast December 2024 Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. 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, legislation passed by the General Assembly affecting the forecast is described throughout the report. Release date: 2024-12-19 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download
Staff Publications Report on 2025 Property Tax Balancing Percentage 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 revenue excluding certain sources or uses, by adjusting the residential assessment rate applied to school district mill levies temporarily downward if qualified revenue is expected to exceed the limit. Section 29-1-1702.5 (4)(c) C.R.S. Release date: 2025-01-16 Publishing Agency: Legislative Council Staff Subjects: Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Download
Tax Expenditure Evaluation Machinery Used in Manufacturing Exemption Report No. 2021-TE6 Release date: 2021-01-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download
Staff Publications State Government Enterprises 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 one fiscal year. In FY 2022-23, the most recent year for which financial data are available, enterprise revenue totaled $23.3 billion. Release date: 2025-01-22 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Government State Revenue & Budget Download
Session Related Publications Fiscal Analysts for Bills During 2025 Session 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 bill.zepernick@coleg.gov / 303-866-4777. Release date: 2025-04-28 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download
Tax Expenditure Evaluation Energy Used for Industrial & Manufacturing Purposes Exemption Report No. 2019-TE20 Note: A more recent evaluation was issued in December 2024. Click HERE to access the December 2024 report. Release date: 2019-07-15 Publishing Agency: Office of the State Auditor Subjects: Energy Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Child Care Contribution Credit Report No. 2021-TE26 Release date: 2021-09-15 Publishing Agency: Office of the State Auditor Subjects: Children & Domestic Matters Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Aircraft Manufacturer New Employee Credit Report No. 2021-TE21 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Precious Metal Bullion and Coin Exemption Report No. 2021-TE22 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Aircraft Used in Interstate Commerce Exemption Report No. 2021-TE23 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Advanced Industry Investment Credit Report No. 2021-TE15 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Enterprise Zone Contribution Credit Report No. 2021-TE16 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Business & Economic Development Fiscal Policy & Taxes Download
Fiscal Policy & Taxes Materials Used in Iron, Steel, and Vanadium-Uranium Ore Manufacturing and Processing Exemption Report No. 2021-TE17 Release date: 2021-07-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Natural Resources & Environment Download
Staff Publications 2025 Higher Education and Tuition Forecast This memorandum presents the 2025 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the current fiscal year (FY 2024-25) and budget year (FY 2025-26). The forecast also includes projected tuition revenue for FY 2024-25. Release date: 2025-03-13 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Higher Education State Revenue & Budget Download
Staff Publications Higher Education Enrollment and Tuition Revenue Forecast This memorandum presents the 2024 Legislative Council Staff forecast for the state public institutions of higher education. The forecast provides projections of resident and nonresident full-time equivalent (FTE) student enrollment and College Opportunity Fund (COF) FTE enrollment for the current year (FY 2023-24) and budget year (FY 2024-25). The forecast also includes projected tuition revenue for FY 2023-24. Release date: 2024-05-01 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes Higher Education State Revenue & Budget Download
Tax Expenditure Evaluation Essential Hygiene Products Exemptions Report No. 2025-TE4 Release date: 2025-03-13 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Health Care & Health Insurance Download
Tax Expenditure Evaluation Early Childhood Educator Credit Report No. 2025-TE3 Release date: 2025-02-25 Publishing Agency: Office of the State Auditor Subjects: Children & Domestic Matters Education & School Finance (Pre & K-12) Fiscal Policy & Taxes Download
Budget Related Publications Economic Outlook Presentation March 2025 Legislative Council Staff economic outlook presentation to the Joint Budget Committee. Release date: 2024-12-19 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download
Tax Expenditure Evaluation Colorado ABLE Savings Account Contribution Deduction Release date: 2025-01-09 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Health Care & Health Insurance Download
Budget Related Publications Forecast March 2025 Focus Colorado presents forecasts for the economy and state government revenue through FY 2026-27. 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, legislation passed by the General Assembly affecting the forecast is described throughout the report. Release date: 2025-03-17 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes State Revenue & Budget Download
Tax Expenditure Evaluation Insurance Premium Tax Expenditures Report No. 2019-TE3 Note: A more recent evaluation was issued in January 2023 and can be accessed here: https://leg.colorado.gov/publications/structural-insurance-premium-tax-… Release date: 2019-01-16 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Insurance Download
Staff Publications Fiscal Note Reports (2023) Fiscal Note Data Reports show the fiscal impact of all legislation currently pending before the General Assembly, based on the most recent published fiscal note. Updated reports will be posted on this page approximately weekly during the legislative session. After session, final data will be posted. The data reports are contained in an Excel spreadsheet with each report located on a separate tab. Data in each report is in a sortable/filterable table. Included reports include: Release date: 2023-04-28 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download
Fiscal Policy & Taxes Sales by Charitable Organizations Exemption Report No. 2021-TE25 Release date: 2021-09-15 Publishing Agency: Office of the State Auditor Subjects: Fiscal Policy & Taxes Download
Staff Publications 2025 Long Bill Package Fiscal Notes This packet includes fiscal notes for bills introduced with the FY 2025-26 Long Bill, including SB 25-207 through SB 25-270. Fiscal notes for these bills are also be available individually on each bill page on the General Assembly website. Release date: 2025-04-07 Publishing Agency: Legislative Council Staff Subjects: Fiscal Policy & Taxes General Assembly State Revenue & Budget Download