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Budget Related Publications

The TABOR Revenue Limit

Subjects
Fiscal Policy & Taxes
State Revenue & Budget
Published
10/11/2022

The Colorado Constitution limits the amount of revenue, from most sources, that the state government and local governments are permitted to retain and spend or save.  Revenue collected in excess of the constitutional revenue limit, or TABOR limit, must be refunded to taxpayers unless voters authorize retention of the excess amount.  This memorandum presents information on this constitutional requirement and its administration at the state level.

Email addresses for the Colorado legislature are changing from the @state.co.us domain to the @coleg.gov domain on December 1, 2022. Details