This issue brief provides information on mechanisms used to refund revenue in excess of the state's constitutional spending limit. The legislature determines how the excess revenue is refunded. Over the course of TABOR's history, there have been 21 different refund mechanisms.

Senate Bill 17-267, enacted during the 2017 legislative session, changes many aspects of fiscal policy for the state. This issue brief summarizes the bill's principal components.

This memorandum provides information on intergovernmental transfers of revenue from the state government to Colorado's 64 counties. Data from 2010 show that of $5.0 billion in total county revenue, about $1.3 billion or 25.8 percent came from intergovernmental transfers. State revenue transfers come from various taxes and nontax revenue sources. This memorandum identifies these sources and provides information on state transfers for 2010, the most...

This memorandum provides information on five types of programs that provide property tax and/or rental cost relief to seniors. These include: property tax exemptions; property tax credits, and income tax credits that reimburse housing costs; "circuit breaker" programs that provide targeted housing cost relief to low-income seniors; property tax freezes; and property tax deferrals.

Senate Bill 18-001, enacted during the 2018 legislative session, is a significant piece of transportation funding legislation. SB 18-001 commits state General Fund revenue for transportation projects and establishes financial mechanisms to address the passage or failure of transportation-related ballot measures. This issue brief summarizes the most important features of this law.