The state finance policy area of Colorado state government focuses on managing the state's budget, revenue generation, and expenditures to ensure financial stability and support public services. It also involves setting tax policies, overseeing state spending, and making decisions on long-term investments to maintain a balanced and sustainable state economy. Legislative Council Staff has prepared a variety of memoranda, issue briefs, and resource books on this subject. Topics include taxes, state revenue forecasting, state budget and fiscal policy, and TABOR. Legislative Council Staff also prepares an annual summary of major legislation by topic area. Relevant to this subject matter are the following summaries: Annual Summaries of Finance, State Budget, and Tax Legislation LCS State Budget SimulatorExplore the State BudgetUnderstanding the State BudgetFiscal Strategies for Budget ShortfallsRevenue Changes and the State Budget State Budget TABOR Revenue LimitHistory of TABOR Refund MechanismsReport on Referendum C Revenue and SpendingTABOR Emergency ProvisionsState Government EnterprisesRefund Mechanisms Used for Prior TABOR Surpluses Taxpayer's Bill of Rights (TABOR) Quarterly Economic and Revenue ForecastsPrison and Parole Population for Adults and JuvenilesAssessed Property Values for School DistrictsKindergarten through Twelfth Grade Public School EnrollmentHigher Education EnrollmentTobacco Master Settlement Agreement PaymentsRegional Economic Outlooks Economic and Revenue Forecasts Online Tax Handbook Dynamic ModelingEvaluating Tax Expenditure LegislationColorado’s Enterprise Zone ProgramConservation Easement Tax CreditsMarijuana Revenue in the State Budget State Fiscal Policy Effective Severance Tax Rates on Oil and GasBusiness Personal Property TaxProperty Tax Relief for SeniorsSenior and Disabled Veterans Property Tax Exemptions Property Tax School FinanceTransportation FinancePublic Employees' Retirement Association Other State Finance State Tax Expenditure ReportsDepartment of Revenue Annual ReportsTABOR ReportsGovernor's Office of State Planning and Budgeting Economic and Revenue Forecasts Outside Links and Information House FinanceHouse AppropriationsSenate FinanceSenate AppropriationsCapital Development CommitteeJoint Budget CommitteeJoint Technology CommitteeLegislative Oversight Committee Concerning Tax PolicyPension Review Commission and SubcommitteeSales and Use Tax Simplification Task Force Related Committees Quick Links Find My Legislator Book a Tour Find a Bill