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: Understanding the State BudgetExplore the State BudgetFiscal Strategies for Budget ShortfallsRevenue Changes and the State BudgetJoint Budget Committee Staff website State Budget Capital ConstructionOversight and Review of Capital ProjectsCertificates of Participation (COP)s Capital Construction TABOR Emergency ProvisionsTABOR Revenue LimitHistory of TABOR Refund MechanismsRefund Mechanisms Used for Prior TABOR SurplusesHistory of TABOR EnterprisesReport on Referendum C Revenue and Spending TABOR Online Tax HandbookFiscal Impacts of the Gallagher AmendmentEffective Tax Rates on Oil and Natural GasEvaluating Tax Expenditure LegislationBusiness Personal Property TaxProperty Tax Relief for SeniorsSenior and Disabled Veterans Property Tax ExemptionsColorado's Enterprise Zone ProgramConservation EasementsDistribution of Marijuana Tax RevenueUse of State Tobacco Tax Revenue Tax Policy For information on school finance in Colorado, visit the School Finance page. School Finance State Transportation Funding Transportation Finance InteractiveOnline Tax Handbook MemoState Tax ExpendituresMemo Dynamic Modeling Publications of Interest State Tax Expenditure ReportsDepartment of Revenue Annual ReportsTABOR ReportsJoint Budget Committee Related Links and Information Quick Links Find My Legislator Book a Tour Find a Bill
