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2021 Cost of Living Study - Corona Insights (2022)

Corona Insights is pleased to present the 2021 Colorado School District Cost of Living Analysis to the Colorado Legislative Council. The purpose of this study is to create a cost of living index for each of the 178 school districts in Colorado to be utilized in the per pupil funding formula for K-12 education, as mandated by the Public School Finance Act of 1994.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)

Budget Related Publications

Forecast March 2022

Focus Colorado presents forecasts for the economy and state government revenue through FY 2019-20. 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:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget


Budget Related Publications

Colorado Operating Budget Data Public

Colorado State Operating Budget Appropriations Data since FY 1999-00. Includes total appropriations and General Fund-only appropriations for each state agency. 

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • General Assembly
  • State Government
  • State Revenue & Budget

Staff Publications

Irrigation Districts in Colorado

This memorandum provides information about irrigation districts in Colorado.  Specifically, it discusses the current irrigation districts, the powers and duties of irrigation districts, and how those powers and duties compare to those of special districts.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Agriculture
  • Local Government
  • Water

Final/Annual Reports

Affordable Housing Transformational Task Force Report

Colorado has a once-in-a-generation opportunity to transform its affordable housing system and make sure it works for Coloradans in every corner of the state. The $400 million in unallocated funding from the “American Rescue Plan Act of 2021” (ARPA) offers us a chance to make one-time transformational investments that improve access to affordable housing across the state for those experiencing homelessness and for our essential workers with low to middle incomes.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Housing


Staff Publications

History of TABOR Refund Mechanisms

This memorandum provides background information on current and past statutory mechanisms used to refund state revenue in excess of the spending limit contained in the Taxpayer's Bill of Rights (TABOR).  TABOR allows the state to use "any reasonable method" for refunds.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget

Fiscal Policy & Taxes

Refund Mechanisms Used for Prior TABOR Surpluses

Refund Mechanisms Used for TABOR Surpluses, Tax Years 1997 through 2019. No refunds were required for unlisted years, including 1993 through 1996 and 2020. 

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget

Staff Publications

Technical Debt and Modernization

This memorandum examines technical debt and modernization, along with legislation that aims to address legacy technical solutions that serve government organizations and their constituents.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • State Government
  • Telecommunications & Information Technology

Staff Publications

2022 Sunset Review Hearings

Sunset laws allow the General Assembly to periodically review the need for state regulations, advisory committees, or state agencies and to update the law creating the agency or function.  To accomplish this review, committees of reference hold public sunset hearings on sunset reports issued by the Colorado Department of Regulatory Agencies (DORA).

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Agriculture
  • Business & Economic Development
  • Courts & Judicial
  • Health Care & Health Insurance

Budget Related Publications

CY 2022 for FY 2021-22 Supplemental Narrative

The Supplemental Narrative is prepared by the staff to explain proposed adjustments to prior year appropriations recommended by the JBC to the rest of the General Assembly.  This narrative describes all of the proposed budget changes statewide, by department, and by program, and provides detailed calculations of the spending and revenue limits.  This explanation does not reflect any subsequent changes to the Supplemental Bills as they are amended by the Senate or House of Representatives.

Release date:
Publishing Agency:
Joint Budget Committee Staff
Subjects:

Staff Publications

Cost of Living Study Memo with Table (2020)

Legislative Council Staff conducts a study of the cost of living in each school district every two years to update the cost-of-living factors used in the state's school finance funding formula as required by state law. 1 The first study was conducted in 1993, and a study has been conducted during the summer and fall of each odd-numbered year since. The 2019 study results are used to determine school district cost-of-living factors for FY 2020-21 and FY 2021-22.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)

Budget Related Publications

State Education Fund Report (2022)

Pursuant to Section 22-55-104 C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education (CDE), the Office of State Planning and Budgeting, and the Joint Budget Committee (JBC), is required to conduct a review of the model used to forecast revenue to and expenditures from the State Education Fund and the spending requirements for the Public School Finance Act of 1994 by February 1 of each year.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Education & School Finance (Pre & K-12)

Staff Publications

CY 2021 ARPA Revenue Loss

Among the allowable uses of federal American Rescue Plan Act (ARPA) funds, states have the most flexibility in spending the portion of funding used to offset the state revenue loss attributable to the COVID-19 pandemic. This memorandum provides information on the revenue loss reported for calendar year (CY) 2020 and the preliminary loss calculated for CY 2021, estimated at $1.14 billion and $2.55 billion, respectively. The preliminary cumulative two-year revenue loss is $3.69 billion, compared with the $3.83 billion total ARPA allocation for the state of Colorado.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget

Session Related Publications

General Committee Procedural Memo

The memo provides the General Committee Procedural Guidelines for the House Agriculture, Livestock, and Water Committee.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Agriculture
  • Water

Final/Annual Reports

Behavioral Health Transformational Task Force Report

The Governor and  General  Assembly  formed  the Behavioral Health Transformational Task  Force and  Subpanel to  develop  recommendations  in 2021. Comprised  of legislators, executive branch representatives, and  diverse behavioral health practitioners  and  experts, the Task  Force and  Subpanel undertook  a deliberative and  transparent  process.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Health Care & Health Insurance
  • Human Services
  • Public Health

Final/Annual Reports

2022 Joint Technology Committee Annual Report

The JTC final report serves as a permanent record of IT capital funding.  The report also serves as an informational document for any other entity or individual interested in the progress of IT capital development in the state of Colorado.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Telecommunications & Information Technology

Final/Annual Reports

Final Report of the Task Force on Economic Recovery & Relief Task Force

The subpanel supporting the Economic Relief and Recovery Task Force is pleased to present this final report. After the Summary of Findings. The report is divided into five discrete sections. The organization into discrete sections reflects the organization of the work of the subpanel. In order to expedite our production of the report, the subpanel assigned ourselves areas of analysis and reporting on what we deemed the most important subjects to be covered.

Release date:
Publishing Agency:
Legislative Council Staff
Subjects:
  • Fiscal Policy & Taxes
  • State Revenue & Budget

Tax Expenditure Evaluation

Child Care Facility Investment Credits

Report No. 2022-TE8

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Business & Economic Development
  • Children & Domestic Matters
  • Education & School Finance (Pre & K-12)
  • Fiscal Policy & Taxes



Tax Expenditure Evaluation

Contaminated Land Redevelopment Credit

Report No. 2022-TE11

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

Release date:
Publishing Agency:
Office of the State Auditor
Subjects:
  • Business & Economic Development
  • Fiscal Policy & Taxes
  • Natural Resources & Environment
  • State Government