Property tax in Colorado is generally equal to the actual value of property multiplied by an assessment rate, and the resulting assessed value is multiplied by each applicable local government's mill levy. The assessment rate for residential real property is established by the general assembly in accordance with a provision of the state constitution that is commonly known as the "Gallagher Amendment" and is limited by section 20 of article X of the state constitution (TABOR). Under the Gallagher Amendment, there are 2 relevant classes of property for the purposes of determining the residential assessment rate: residential property and nonresidential property. The assessment rate for most nonresidential property is fixed in the state constitution at 29%. The residential assessment rate was initially set at 21%, but the rate has been adjusted prior to each 2-year reassessment cycle to keep the percentage of aggregate statewide assessed value attributable to residential property the same as it was in the year immediately preceding the new reassessment cycle. Currently, the residential assessment rate is 7.15%. The concurrent resolution repeals the Gallagher Amendment so that the general assembly will no longer be required to establish the residential assessment rate based on the formula expressed in the Gallagher Amendment. The resolution also repeals the reference to the residential rate of 21%, which last applied in 1986 prior to the first adjustment required by the Gallagher Amendment. Finally, the resolution repeals the 29% assessment rate that applies for all nonresidential property, excluding producing mines and lands or leaseholds producing oil or gas. (Note: This summary applies to this concurrent resolution as adopted.)
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For the state fiscal year beginning July 1, 2020, provides for the payment of expenses of the executive, legislative, and judicial departments of the state of Colorado, and of its agencies and institutions, for and during the fiscal year beginning July 1, 2020. The grand total for the operating budget is set at $32,749,518,270 of which $11,743,636,837 is from the general funds portion of the appropriation; $198,516,570 is from the general fund exempt portion; $9,426,117,669 is from the cash funds portion; $1,589,469,135 is from the reappropriated funds portion; and $9,791,778,059 is from the federal funds portion. The grand total for the state fiscal year beginning July 1, 2020, for capital construction projects is $113,860,792 of which $2,988,768 is from the capital construction fund portion of the appropriation; $75,374,568 is from the cash funds portion; and $35,497,456 is from the federal funds portion. The 2018 general appropriation act is amended to balance and make adjustments to the total amount appropriated to the departments of education, health care policy and financing, higher education, and state. The 2019 general appropriation act is amended to balance and make adjustments to the total amount appropriated to the departments of corrections, education, health care policy and financing, higher education, human services, state, and treasury, and the judicial department. Appropriations made in Senate Bill 19-059, concerning creation of an automatic enrollment in advanced courses grant program in the department of education and House Bill 19-1002, concerning professional development in leadership for public school principals, are amended to reduce the amount appropriated to the department of education. Appropriations made in Senate Bill 19-190, concerning measures to increase the number of individuals who are well-prepared to teach in public schools, Senate Bill 19-231, concerning the creation of the Colorado second chance scholarship in the pursuit of higher education for youth previously committed to the division of youth services, and Senate Bill 19-003, concerning the educator loan forgiveness program to address educator shortages, are amended to the reduce the amount appropriated to the department of higher education. Appropriations made in Senate Bill 19-211, concerning changes to the mental health criminal justice diversion programs, is amended to reduce the amount appropriated to the judicial department. Appropriations made in House Bill 19-1090, concerning measures to allow greater investment flexibility in marijuana businesses, is amended to clarify that a specified amount shall remain available for expenditure through the 2020-21 fiscal year. (Note: This summary applies to this bill as enacted.)
The act creates the food pantry assistance grant program (grant program) to aid Colorado food pantries and food banks in the purchase of foods to meet the needs of their clientele, which has expanded significantly as a result of the COVID-19 public health emergency. A secondary purpose of the grant program is to create new market opportunities for Colorado's agricultural producers. Food purchased by a grant recipient using grant money from the grant program must be designated as a Colorado agricultural product. The department of human services (department) is directed to administer and monitor the grant program. The act repeals the grant program, effective June 30, 2022. The act authorizes an allocation of money from the "Coronavirus Aid, Relief, and Economic Security Act" (CARES Act) subfund in the general fund to the department for the grant program to meet expenses not approved as of March 27, 2020, and are necessary to respond to the COVID-19 public health emergency. The appropriations must be expended on or before December 30, 2020. For the 2019-20 state fiscal year, $500,000 is appropriated to the department of human services from the care subfund in the general fund. The department of human services may use this appropriation for the food pantry assistance grant program. Any money appropriated not expended prior to July 1, 2020, is further appropriated to the department of human services for the period from July 1, 2020, through December 30, 2020, for the same purpose. (Note: This summary applies to this bill as enacted.)
The act creates the "Colorado Partnership for Quality Jobs and Services Act" to facilitate the creation of formal labor-management partnership agreements between state employees in the state personnel system and the executive branch of state government. The act specifies that certain employees in the state personnel system, due to the nature and responsibilities of their jobs, are not able to participate in partnership agreements. State employees who are allowed to participate in partnership agreements are designated covered employees. The act specifies that there is one partnership unit in the state that consists of all covered employees. Any partnership units established pursuant to the existing Colorado executive order that authorizes partnership agreements (executive order) will be merged into the single partnership unit created in the act. Covered employees in a partnership unit that was created by the executive order and that are represented by an employee organization that the partnership unit chose to exclusively represent it (certified employee organization) will continue to be represented by the existing certified employee organization. An employee organization that wants to represent an unrepresented partnership unit may file a petition with the division of labor standards and statistics (division) in the department of labor and employment requesting that it hold an election to determine whether covered employees want to be represented by an employee organization (representation election). An employee organization requesting a representation election is required to submit a petition to the division signed by at least 30% of the covered employees in the partnership unit. The division is required to certify, as the certified employee organization, the employee organization that receives the majority of votes cast by the covered employees. The act specifies circumstances under which the division is not allowed to hold a representation election. The act also specifies that a covered employee or an employee organization may initiate a process to decertify a certified employee organization for a partnership unit. A covered employee has the right to work with an employee organization and communicate with other covered employees to form a partnership agreement or to discuss other work-related issues. A covered employee has the right to refrain from any activities in connection with employee organizations and the partnership process. A covered employee may also opt not to have the state provide certain personal information to a certified employee organization. Certified employee organizations have the right to reasonable access to covered employees at work, through e-mail, and through other forms of communication. A certified employee organization is required to represent the interests of all covered employees, regardless of membership in the employee organization, in the negotiation of a partnership agreement. A certified employee organization is not required to represent covered employees in certain personnel actions. In addition, a certified employee organization is prohibited from threatening, facilitating, supporting, or causing a strike, work stoppage, work slowdown, group sickout, or any other action that would disrupt the daily functioning of the state or any of its agencies or departments. An employee who engages in such activities may be subject to disciplinary action. The act specifies that nothing contained in the employee partnership process impairs the ability of the state to determine, carry out, and administer specified existing duties and rights of the state. The act specifies that the state is required to: Make payroll deductions for membership dues and other payments that covered employees authorize to be made to the certified employee organization; Provide specified information about every covered employee to a certified employee organization on a monthly basis; Allow a certified employee organization to meet with a newly hired covered employee; Allow a certified employee organization to attend orientations for new covered employees; After the state and the certified employee organization reach a partnership agreement, submit a request to the general assembly for sufficient appropriations to implement terms of the partnership agreement requiring the expenditure of money; and Engage in good faith in all aspects of the partnership process. The act specifies that not engaging in such duties constitutes an unfair labor practice that can be subject to review by the division. A certified employee organization and the state are required to discuss and cooperatively draft mutually agreed upon written partnership agreements, which are binding on the state, the certified employee organization, and covered employees. The parties are required to bargain over wages, hours, and terms and conditions of employment. All other subjects are permissive and may be addressed by mutual agreement. A partnership agreement is required to provide a grievance procedure to resolve disputes over the interpretation, application, and enforcement of any provision of the partnership agreement. Meetings held to negotiate a partnership agreement and grievance and arbitration proceedings are not open meetings as defined in law. In addition, records prepared or exchanged prior to submission of a final partnership agreement are not subject to the "Colorado Open Records Act". If disputes arise during the formation of a partnership agreement, the certified employee organization and the state are required to engage in the dispute resolution process established by the act or in a mutually agreed upon alternate procedure. The act specifies how mediators will be selected. If the parties do not reach an agreement on outstanding issues within 30 days of commencing mediation, the mediator is required to issue a recommendation on all of the outstanding issues. Either party may make the mediator's recommendation public. Any controversy concerning unfair labor practices of the state or a certified employee organization may be submitted to the division for review. The state or the certified employee organization may seek judicial review of decisions or orders on representation or decertification petitions, unfair labor practice charges, rules or regulations issued by the division, or an arbitrator's decision. The act makes the following changes to the state personnel system: Eliminates the account dedicated to each department in the state employee reserve fund and requires that the money in the fund be used to provide merit pay to employees in a manner consistent with current law; Repeals the limit on the number of senior executive service employees in the state; and When considering a disciplinary action against an employee in the state personnel system for engaging in or threatening violent behavior against another person while on duty, requires the appointing authority to give predominant weight to the safety of the other person over the interests of the employee. If the appointing authority finds that the employee has engaged in or threatened violent behavior, the appointing authority is authorized to take disciplinary action as deemed appropriate by the appointing authority. The act creates the COVID heroes collaboration fund in the state treasury and requires the state treasurer to transfer $7 million from the state employee reserve fund to the COVID heroes collaboration fund on the effective date of the act. Subject to annual appropriation by the general assembly, applicable state agencies may expend money from the COVID heroes collaboration fund for the purposes of the "Colorado Partnership for Quality Jobs and Services Act". In addition, the act modifies the "Colorado Open Records Act" to specify that records created in compliance with the requirements of a partnership agreement and documents created in connection with the dispute resolution process for a partnership agreement are not public records. The act also makes appropriations to the governor's office and various executive branch agencies for the 2020-21 state fiscal year for the implementation of the act. (Note: This summary applies to this bill as enacted.)
The bill codifies a number of preventive health care services currently required to be covered by health insurance carriers pursuant to the federal "Patient Protection and Affordable Care Act" and adds them to the current list of services required to be covered by Colorado health insurance carriers, which services are not subject to policy deductibles, copayments, or coinsurance. The bill expands certain preventive health care services to include osteoporosis screening, urinary incontinence screening, and screening and treatment of a sexually transmitted infection (STI). Current law requires a health care provider or facility to perform a diagnostic exam for an STI and subsequently prescribe treatment for an STI at the request of a minor patient. The bill allows a health care provider to administer, dispense, or prescribe preventive measures or medications where applicable. The consent of a parent is not a prerequisite for a minor to receive preventive care, but a health care provider shall counsel the minor on the importance of bringing the minor's parent or legal guardian into the minor's confidence regarding the services. Current law requires the executive director of the department of health care policy and financing to authorize reimbursement for medical or diagnostic services provided by a certified family planning clinic. The bill defines family planning services and authorizes reimbursement for family planning services. The bill allows staffing by medical professionals to be accomplished through telemedicine. (Note: This summary applies to this bill as introduced.)
The bill creates the rural arts grant program (grant program) in the creative industries division (division) in the office of economic development, to provide grants to artists to enhance rural prosperity through the arts and creative sector. To be eligible to receive a grant through the grant program, the artist or artists must live and work outside of the scientific and cultural facilities district and work with a qualified governmental or nonprofit organization (qualified organization) that will serve as the artist's sponsor in submitting a grant application. The division is required to implement and administer the grant program and award grants from the money annually appropriated by the general assembly for the grant program. The division is also required to promulgate rules create policies and procedures for the implementation and administration of the grant program and to publish the policies and procedures on its website . The bill specifies the information that must be included in a grant application. The council on creative industries is required to review the applications and award grants based on specified criteria. Grant recipients may use the money received through the grant program for projects that advance the artistic and cultural goals of rural communities and their economies, projects that will enhance their community's culture, or projects that provide incentive for cross-community collaborations and that have the potential to contribute to the acceptance and consideration of differing perspectives. The division is required to disburse awarded grants to the qualified organization, which shall ensure that the grant money is available to the artist or artists for the purposes specified in the grant application. The qualified organization may use up to 5% of the total amount of grant money awarded for administrative costs associated with the grant. Each qualified organization that receives a grant shall, in partnership with the artist or artists who worked on the project, submit a report regarding the use of the grant money to the division after the completion of the project for which the grant money was used. The division is required to submit an annual summarized report to the general assembly regarding the grant program. (Note: Italicized words indicate new material added to the original summary; dashes through words indicate deletions from the original summary.) (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)
By January 1, 2021, the bill requires the marijuana state licensing authority to promulgate rules regarding the process and procedure for filing and approving contingency plans for outdoor cultivation facilities when there is a threat to operations due to an adverse weather event or other catastrophe. A medical marijuana cultivation facility or retail marijuana cultivation facility may file a contingency plan with the state licensing authority and, if the plan is approved, may follow the plan if there is an adverse weather event or other catastrophe. Prior to January 1, 2021, a medical marijuana cultivation facility licensee or retail marijuana cultivation facility licensee that cultivates marijuana outdoors may take any reasonable and necessary action to prevent or ameliorate crop loss due to an adverse weather event. The action is not a violation of state or local law or regulations unless the state licensing authority or local authorities can show that the action was not reasonable and necessary to prevent or ameliorate crop loss due to an adverse weather event. (Note: This summary applies to this bill as introduced.)
Joint Budget Committee. Pursuant to the declaration of a state fiscal emergency (emergency declaration), for the 2020-21 fiscal year only, the bill expands the purposes for which tobacco tax revenues in the tobacco education programs fund and the prevention, early detection, and treatment fund may be used to include any health-related purpose and to serve populations enrolled in the children's basic health plan and the Colorado medical assistance program at the programs' respective levels of enrollment as of January 1, 2005. Also pursuant to the emergency declaration, for the 2020-21 fiscal year only, the bill authorizes grantees under certain programs funded through tobacco tax revenue to use the grant money to investigate and control the spread of COVID-19. The bill repeals an obsolete provision of law. The bill makes and reduces certain appropriations. (Note: This summary applies to this bill as introduced.)
Current law allows the Colorado economic development commission to allow, subject to an annual maximum program amount, certain businesses that make a $100 million strategic capital investment in the state, and subject to the requirements of the specified income tax credits, to treat any of the following income tax credits allowed to the business as either carry forwardable for a 5-year period or transferable: Colorado job growth incentive tax credit; Enterprise zone income tax credit for investment in certain property; Income tax credit for new enterprise zone business employees; and Enterprise zone income tax credit for expenditures for research and experimental activities. This bill extends this program for another 3 years. (Note: This summary applies to this bill as introduced.)