TABOR Emergency Provisions

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.