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 State Budget Explore the State BudgetFiscal Strategies for Budget ShortfallsLCS State Budget SimulatorRevenue Changes and the State BudgetUnderstanding the State Budget Taxpayer's Bill of Rights (TABOR) History of TABOR Refund MechanismsRefund Mechanisms Used for Prior TABOR SurplusesReport on Referendum C Revenue and SpendingState Government EnterprisesTABOR Emergency ProvisionsThe TABOR Revenue Limit Economic and Revenue Forecasts Quarterly Economic and Revenue ForecastsAssessed Property Values for School DistrictsHigher Education EnrollmentKindergarten through Twelfth Grade Public School EnrollmentPrison and Parole Population for Adults and JuvenilesRegional Economic OutlooksTobacco Master Settlement Agreement Payments State Fiscal Policy Colorado’s Enterprise Zone ProgramConservation Easement Tax CreditsDynamic ModelingEvaluating Tax Expenditure LegislationMarijuana Revenue in the State BudgetOnline Tax Handbook Property Tax Business Personal Property TaxEffective Severance Tax Rates on Oil and GasProperty Tax Relief for SeniorsSenior and Disabled Veterans Property Tax Exemptions Other State Finance Public Employees' Retirement AssociationSchool FinanceTransportation Finance Outside Links and Information State Tax Expenditure ReportsDepartment of Revenue Annual ReportsTABOR ReportsGovernor's Office of State Planning and Budgeting Economic and Revenue Forecasts Related Committees 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
