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 BudgetExplore the State BudgetFiscal Strategies for Budget ShortfallsRevenue Changes and the State BudgetJoint Budget Committee Staff website Capital Construction Capital ConstructionOversight and Review of Capital ProjectsCertificates of Participation (COP)s TABOR TABOR Emergency ProvisionsTABOR Revenue LimitHistory of TABOR Refund MechanismsRefund Mechanisms Used for Prior TABOR SurplusesHistory of TABOR EnterprisesReport on Referendum C Revenue and Spending Tax Policy 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 School Finance For information on school finance in Colorado, visit the School Finance page. Transportation Finance State Transportation Funding Publications of Interest InteractiveOnline Tax Handbook MemoState Tax ExpendituresMemo Dynamic Modeling Related Links and Information State Tax Expenditure ReportsDepartment of Revenue Annual ReportsTABOR ReportsJoint Budget Committee
