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Staff Publications

TABOR Emergency Provisions

Fiscal Policy & Taxes
Public Health
State Revenue & Budget

On March 11, 2020, Governor Polis issued Executive Order D 2020 003, declaring a disaster emergency pursuant to state law due to the presence of coronavirus disease 2019 (COVID‑19).  The disaster emergency declaration triggers certain provisions in the Colorado Constitution and state law.

This memorandum presents information on emergency fiscal provisions in Article X, Section 20, of the Colorado Constitution (TABOR).  Specifically, it discusses the emergency reserve and emergency taxation provisions contained in subsections (5) and (6) of TABOR, respectively.

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details