Colorado Legislative Council Staff



(Replaces fiscal impact dated February 22, 1999)

Drafting Number:

Prime Sponsor(s):

LLS 99-0652

Rep. Ragsdale

Sen. Lacy


Bill Status:

Fiscal Analyst:

March 15, 1999

Senate Local Government

Scott Nachtrieb (303-866-4752)



Fiscal Impact Summary

FY 1999/2000

FY 2000/2001

State Revenues

Cash Fund



State Expenditures

Cash Fund



FTE Position Change

0.0 FTE

0.0 FTE

Other State Impact: TABOR

Effective Date: Upon the Governor's signature

Appropriation Summary for FY 1999-2000: None

Local Government Impact: Potential increase in revenues to some special districts

Summary of Legislation

            The reengrossed bill would allow property owners who own land that is contiguous to the boundaries of the Regional Transportation District (RTD) to petition to be included in the district. A municipality may, under specified circumstances, conduct an election to include additional areas in RTD boundaries. Voter approval would be required by voters residing in the area and the RTD board would have to approve the addition of any new area into the district. The amendments would require an area seeking to join the RTD district to not include the Denver Metropolitan Scientific and Cultural Facilities District, the Denver Metropolitan Major League Baseball Stadium District, and the Metropolitan Football Stadium District.

State Revenues

            Since the inclusion of an area in the RTD district is dependant upon securing a minimum number of petition signatures, RTD board approval, and voter approval, this bill is assessed as having a conditional fiscal impact. Current law allows the Department of Revenue (DOR) to recover costs of administering tax collection for these various special districts from the revenues generated. Should an area meet all the requirements and win voter approval, the state would receive cash revenues equal to DOR's cost of administering the tax. The number of areas that may be added to the RTD district under this bill is not known, nor is the amount of tax that may be collected from an area. Therefore, no estimate of cash revenues (as cost recovery for administering tax collection) to the state has been made at this time.

State Expenditures

            Should an area meet the requirements specified in the bill to place an issue on a ballot, obtain RTD approval, and win voter approval, the DOR would have some additional administrative costs to collect the tax. DOR would have additional computer programming changes to make to the sales tax program, additional data entry, and additional field audits for each area that is included in the district.

Local Government Impact

            The Denver Metropolitan Scientific and Cultural Facilities District, the Denver Metropolitan Major League Baseball Stadium District, the Metropolitan Football Stadium District, and RTD would not be included in the taxing district and would not have increased tax collections. Should a board submitting a petition request a special election, county clerks would have additional election costs. RTD would pay the costs of the special election.

State Appropriations

            No state appropriations would be required.

Departments Contacted


            Revenue          Regional Transportation District        Transportation