The final Residential Assessment Rate Study released by the Division of Property Taxation on April 10, 2019 estimates a residential assessment rate of 7.15 percent for 2019 and 2020. The General Assembly must pass a bill before this rate becomes law. The anticipated assessed values associated with this study have a significant impact on the local share for school finance.
Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters authorize retention of the excess amount. This memorandum presents information on this constitutional requirement and its administration at the state level.
This document outlines the major features of Colorado's water policy landscape including its water law, state water agencies, recent legislative initiatives to address Colorado's growing water demands, and state funding sources for water supply projects.
The purpose of this publication is to help readers understand how Colorado finances its public elementary and secondary schools. The major focus is an explanation of the funding formula included in the Public School Finance Act of 1994, including amendments made to the act in 2021. Several illustrations are provided to help readers calculate funding under the formula.
This memorandum provides information about the interstate compacts, Supreme Court decrees, and international treaties that govern Colorado's use of interstate streams. Specifically, it gives a brief summary of the history of each of the compacts and outlines the specific components and requirements of each compact currently in state law. In addition, the memorandum discusses the two memoranda, the two Supreme Court decrees, and the two international treaties that govern rivers in Colorado. Appendix A outlines the technical components of the laws affecting Colorado's rivers.
This issue brief provides an overview of geothermal energy resources and policies in the United States and Colorado. It concludes with information on recent legislation enacted to promote the use of geothermal energy resources in Colorado.
This issue brief outlines the types of projects and expenses related to IT, the role of the Joint Technology Committee (JTC) in overseeing the approval and implementation of IT budget requests, and recent major IT projects.
This issue brief provides an overview of minors' rights to deny others access to medical records under the Health Portability and Accountability Act of 1996 (HIPAA) and Colorado state law. It also discusses state law pertaining to the ability of minors to consent to medical care.
This issue brief provides an overview of Colorado laws related to the retail sale of alcohol, including beer, wine, and spirits, in original sealed containers for off-premises consumption.
