Senate Bill 25-110

NOTE: The governor signed this measure on 2/27/2025.

BY SENATOR(S) Bridges, Amabile, Kirkmeyer;

also REPRESENTATIVE(S) Bird, Sirota, Taggart, Duran, Joseph, Lieder, Story, McCluskie.

Concerning a supplemental appropriation to the department of the treasury.

Be it enacted by the General Assembly of the State of Colorado:

SECTION 1.  Appropriation to the department of the treasury for the fiscal year beginning July 1, 2024.  In Session Laws of Colorado 2024, section 2 of chapter 519, (HB 24-1430), amend Part XXIII as follows:

Section 2. Appropriation.

Part XXIII

DEPARTMENT OF THE TREASURY

(1) ADMINISTRATION

Agency Name or Title Item & Subtotal Total General Fund General Fund Exempt Cash Funds Reappropriated Funds Federal Funds

Personal Services

4,745,899

3,639,541

1,106,358a

(37.5 FTE)

Health, Life, and Dental

648,766

390,878

257,888b

Short-term Disability

7,476

4,772

2,704b

Paid Family and Medical Leave Insurance

22,256

14,221

8,035b

Unfunded Liability Amortization Equalization Disbursement Payments

436,900

284,242

152,658b

Salary Survey

153,814

100,411

53,403b

Step Pay

102,735

57,369

45,366b

PERA Direct Distribution

75,527

49,137

26,390b

Workers' Compensation and Payment to Risk Management and Property Funds

35,707

35,707

Operating Expenses

2,192,234

2,192,234

Information Technology Asset Maintenance

18,000

9,000

9,000b

Legal Services

122,197

38,060

84,137c

Capitol Complex Leased Space

62,530

37,285

25,245b

Payments to OIT

235,606

141,364

94,242b

265,730

155,374

110,356b

CORE Operations

185,258

83,366

101,892b

Charter School Facilities Financing Services

7,500

7,500d

Discretionary Fund

5,000

5,000

9,057,405

9,087,529

a Of this amount, $887,488 shall be from cash management transaction fees pursuant to Section 24-36-120, C.R.S., and $218,870 shall be from the Unclaimed Property Trust Fund created in Section 38-13-801 (1)(a), C.R.S.

b These amounts shall be from the principal balance of the Unclaimed Property Trust Fund created in Section 38-13-801 (1)(a), C.R.S.

c Of this amount, it is estimated that $57,142(I) shall be from the State Public Financing Cash Fund created in Section 24-36-121 (7)(a), C.R.S., $23,292 shall be from the principal balance of the Unclaimed Property Trust Fund created in Section 38-13-801 (1)(a), C.R.S., and $3,703 shall be from interest or income earned on the investment of the money in the Public School Fund pursuant to Section 22-41-102, C.R.S. Appropriations from the State Public Financing Cash Fund are shown for informational purposes only because the State Public Financing Cash Fund is continuously appropriated to the State Treasurer pursuant to Section 24-36-121 (7)(a), C.R.S.

d This amount shall be from the Charter School Financing Administrative Cash Fund created in Section 22-30.5-406 (1)(c)(I), C.R.S. Money from the Charter School Financing Administrative Cash Fund is continuously appropriated and is included for informational purposes to comply with the limitation on state fiscal year spending imposed by Section 20 of Article X of the State Constitution.

(2) UNCLAIMED PROPERTY PROGRAM

Agency Name or Title Item & Subtotal Total General Fund General Fund Exempt Cash Funds Reappropriated Funds Federal Funds

Personal Services

1,900,442

1,900,442a

(24.0 FTE)

Operating Expenses

1,348,180

1,348,180a

1,395,610

1,395,610a

Promotion and Correspondence

200,000

200,000a

Contract Auditor Services

800,000

800,000b

4,248,622

4,296,052

a These amounts shall be from the principal balance of the Unclaimed Property Trust Fund created in Section 38-13-801 (1)(a), C.R.S.

b This amount shall be from revenues collected by contract auditors. This amount is included for informational purposes only and is continuously appropriated for payment of contract services pursuant to Section 38-13-801 (2)(b), C.R.S.

Agency Name or Title Item & Subtotal Total General Fund General Fund Exempt Cash Funds Reappropriated Funds Federal Funds

(3) SPECIAL PURPOSE

Senior Citizen and Disabled Veteran Property Tax Exemption

175,301,704

175,301,704a

Household Financial Recovery Program

200,000

200,000

Business Personal Property Tax Exemption

17,768,619

17,768,619b

Highway Users Tax Fund - County Payments

209,464,904

209,464,904c

Highway Users Tax Fund - Municipality Payments

136,340,258

136,340,258c

Property Tax Reimbursement for Property Destroyed by Natural Cause

1,000,000

1,000,000

Lease Purchase of Academic Facilities Pursuant to Section 23-19.9-102, C.R.S.

17,437,100

17,437,100d

Lease Purchase of Academic Facilities Pursuant to Section 24-82-803, C.R.S.

4,753,000

4,753,000e

Public School Fund Investment Board Pursuant to Section 22-41-102.5, C.R.S.

1,760,000

1,760,000f

S.B. 17-267 Collateralization Lease Purchase Payments

150,000,000

100,000,000

50,000,000g

Direct Distribution for Unfunded Actuarial Accrued PERA Liability

225,000,000

165,371,147

59,628,853h

165,371,147j

Law Enforcement Officers' and Firefighters' Continuation of Health Benefits Program

150,000

150,000i

939,175,585

a Pursuant to Section 3.5 (3) of Article X of the State Constitution, this amount is not subject to the limitation on General Fund appropriations set forth in Section 24-75-201.1 (1)(a), C.R.S., because enactment of this constitutional provision by the people of Colorado constitutes voter approval of a weakening of such limitation. This amount reflects the estimate of the money that shall be paid to fully reimburse counties pursuant to Section 39-3-207 (4)(a), C.R.S., for lost property tax revenues as a result of property owners claiming the exemption.

b This amount is not subject to the limitation on General Fund appropriations set forth in Section 24-75-201.1 (1)(a), C.R.S., because it is not a state general fund appropriation. This amount reflects the estimate of the money that shall be paid to fully reimburse counties pursuant to Section 39-3-119.5 (3)(e), C.R.S., for the aggregate value of business personal property that is exempt from property tax.

c These amounts represent estimated allocations from the Highway Users Tax Fund, created in Section 43-4-201 (1)(a), C.R.S. These estimates of revenue distributions to counties and municipalities pursuant to Sections 43-4-205, 207, and 208, C.R.S., are included for informational purposes and for the purpose of complying with the limitation on state fiscal year spending imposed by Section 20 of Article X of the State Constitution.

d This amount shall be from funds transferred from the Lease Purchase of Academic Facilities line item in the Colorado Commission on Higher Education section of the Department of Higher Education pursuant to Section 23-19.9-102, C.R.S.

e This amount shall be from funds transferred from the Senate Bill 20-219 Lease Purchase Payments line item in the Colorado Commission on Higher Education section of the Department of Higher Education pursuant to Section 24-82-803.

f This amount shall be from interest or income earned on the investment of the money in the Public School Fund pursuant to Section 22-41-102 (3)(h)(I), C.R.S.

g This amount shall be from various cash funds under the control of the Transportation Commission pursuant to Section 24-82-1303 (2)(d)(II), C.R.S.

h This amount shall be from funds transferred from the Department of Personnel. Pursuant to Section 24-51-414 (5), C.R.S., this amount is included for informational purposes and for the purpose of complying with the limitation on state fiscal year spending imposed by Section 20 of Article X of the State Constitution and represents part of the estimated amount of the total distribution that is attributable to the state.

i This amount shall be from the Law Enforcement Officers' and Firefighters' Continuation of Benefits Fund created in Section 24-36-122 (2)(a), C.R.S.

jPursuant to Section 24-51-414 (5), C.R.S., this amount is included in the general appropriation bill for informational purposes and for the purpose of complying with the limitation on state fiscal year spending imposed by Section 20 of Article X of the State Constitution and represents the estimated amount of the total distribution that is attributable to public education from kindergarten through the twelfth grade.

Agency Name or Title Item & Subtotal Total General Fund General Fund Exempt Cash Funds Reappropriated Funds Federal Funds

TOTALS PART XXIII

(TREASURY)

$952,481,612

$466,724,057a

$403,938,602b

$81,818,953c

$952,559,166

$466,738,067a

$404,002,146b

a Of this amount, $293,070,323 $358,441,470 contains an (I) notation and $193,070,323 is not subject to the limitation on General Fund appropriations imposed by Section 24-75-201.1 (1)(a) (III), C.R.S.

b Of this amount, $346,669,804 contains an (I) notation; $345,805,162 represents allocations of Highway Users Tax Fund revenues to counties and municipalities pursuant to Sections 43-4-205, 207, and 208, C.R.S.

c This amount contains an (I) notation.

SECTION 2. Safety clause. The general assembly finds, determines, and declares that this act is necessary for the immediate preservation of the public peace, health, or safety or for appropriations for the support and maintenance of the departments of the state and state institutions.

Signed By: James Rashad Coleman, Sr., President of the Senate

Signed By: Julie McCluskie, Speaker of the House of Representatives

Signed By: Esther van Mourik, Secretary of the Senate

Signed By: Vanessa Reilly, Chief Clerk of the House of Representatives

Signed By: Jared S. Polis, Governor of the State of Colorado