This issue brief provides information on mechanisms used to refund revenue in excess of the state's constitutional spending limit. For information on the state spending limit and how it is calculated, please refer to Issue Brief 14-03A.

Focus Colorado presents forecasts for the economy and state government revenue through FY 2017-18. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...

Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...

Economic Outlook Mountain States Employers Council, June 29, 2016

Colorado State Budgeting Process (FY 2016-17)

The FY 2013-14 General Fund surplus is estimated at $235.8 million.1 State law requires this surplus to be distributed in the amounts and order shown in Table 1.2 Additionally, the transfer to the Capital Construction Fund is allocated by state law in the order and amounts shown in Table 2.3 Up...

In 1992, voters approved a Colorado Constitutional Amendment -- Article X, Section 20, known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.

New construction and substantial renovation of academic buildings and facilities constructed or maintained with state General Fund moneys (hereafter referred to as "state facilities") are required to comply with the High Performance Certification Program (HPCP). The program requires the...

This issue brief provides information on the relative size of state and local governments, compared with the total state economy. Government expenditures are represented as a percentage of the state's gross domestic product (GDP). In Colorado, stategovernmentexpendituresarebelowthenational...

In 1992, voters approved an amendment to the Colorado Constitution — Article X, Section 20 — known as the Taxpayer's Bill of Rights (TABOR). TABOR limits annual growth in state spending.

This memorandum provides background information on current and past statutory mechanisms used to refund state revenue collected in excess of the spending limit contained in the Taxpayer’s Bill of Rights (TABOR). TABOR allows the state to use “any reasonable method” for refunds, including...

Focus Colorado presents forecasts for the economy and state government revenue through FY 2015-16. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law,...