WeVote
Log In

Bill

Bill

SB 25-180

Population Growth Calculation

2025 Regular Session Introduced by Judy Amabile and 25 co-sponsors

Colorado now uses December Census population estimates from the current year and the previous year (not revised current-year data) to calculate TABOR growth, reducing refunds when

Governor Signed
0
WeVote Research Nonpartisan
Bill Summary · SB 25-180

SB 25-180 — Population Growth Calculation (Governor signed 03/31/2025)

Purpose / Intent

SB 25-180 changes how Colorado calculates the population-growth component of the TABOR (Taxpayer’s Bill of Rights) limit on state fiscal year spending. The goal is to avoid “double‑counting” or “under‑counting” population changes that can occur when the U.S. Census Bureau revises prior-year population estimates after initial publication.

Key provisions

  • Amends Colorado Revised Statutes §24-77-103 (TABOR implementing statute).
  • For state fiscal years commencing on or after July 1, 2024, the State Controller must compute the percentage change in state population by comparing:
    • the Census Bureau estimate issued in December of the current calendar year for the current calendar year (reference date July 1), to
    • the Census Bureau estimate issued in December of the immediately preceding calendar year for that preceding calendar year (reference date July 1).
  • This replaces the prior practice of comparing the current-year December estimate against the revised prior-year estimate that is also published in the current December (which could incorporate post‑publication revisions).
  • Includes legislative findings describing past instances of double‑ and under‑counting and affirms the General Assembly’s authority to set the method.
  • Conforming edits to related statute subsections (including carryforward rules for decennial census adjustments).

Fiscal and operational impact

  • No appropriation or change in state FTE is required.
  • The change has a bidirectional effect: in years where prior-year estimates were revised upward, the new method tends to raise the TABOR limit and reduce TABOR refunds; where revisions were downward, it can lower the limit and increase refunds.
  • Legislative Council / JBC fiscal estimates (final fiscal note) quantify near-term impacts:
    • FY 2024-25: TABOR limit increases, reducing refunds by $18.1 million.
    • FY 2025-26: TABOR limit increases, reducing refunds by $95.2 million.
    • FY 2026-27 and later: net effect is indeterminate and depends on future Census Bureau revisions.
  • Reduced TABOR refunds increase General Fund amounts available for appropriation in those years (refunds are paid from the General Fund).

Who is affected

  • State finances (TABOR limit calculation and General Fund cash available).
  • Colorado taxpayers indirectly (changes in TABOR refunds).
  • The State Controller’s office (applies a different source-year estimate in the growth calculation).

Procedural / timeline notes

  • Introduced: Feb 24, 2025.
  • Passed both chambers without amendment; House third reading passed March 14, 2025.
  • Sent to Governor March 28, 2025; signed into law March 31, 2025.
  • Effective: upon signature (applies to fiscal years commencing on or after July 1, 2024 per statutory text).

Sponsors

Primary sponsors: Senators Barbara Kirkmeyer and Judy Amabile; Representatives Rick Taggart and Emily Sirota (among many cosponsors).

Compiled from official sources — confirm details with the bill’s official record.

Sign in to ask a question.