Each year state decision-makers are tasked with balancing constitutional, statutory, and federal requirements with a host of other considerations, such as competing policy priorities, caseload growth, and the health of the state’s economy to create a budget. Although the budget is funded with a variety of revenue sources, state taxes provide a significant portion of the revenue Colorado uses to fund its operations. Popular publications related to the state budget and tax policy include: State Budget Understanding the State Budget Explore the State Budget Fiscal Strategies for Budget Shortfalls Revenue Changes and the State Budget Joint Budget Committee Staff website Capital Construction Oversight and Review of Capital Projects Certificates of Participation (COP)s TABOR TABOR Emergency Provisions TABOR Revenue Limit History of TABOR Refund Mechanisms Refund Mechanisms Used for Prior TABOR Surpluses History of TABOR Enterprises Report on Referendum C Revenue and Spending School Finance For information on school finance in Colorado, visit the School Finance page. Transportation Finance State Transportation Funding Tax Policy Online Tax Handbook Fiscal Impacts of the Gallagher Amendment Effective Tax Rates on Oil and Natural Gas Evaluating Tax Expenditure Legislation Business Personal Property Tax Property Tax Relief for Seniors Senior and Disabled Veterans Property Tax Exemptions Colorado's Enterprise Zone Program Conservation Easements Distribution of Marijuana Tax Revenue Use of State Tobacco Tax Revenue Quick Links Publications of Interest Related Links and Information
