First Regular Session
Seventy-fifth General Assembly
STATE OF COLORADO
REREVISED
This Version Includes All Amendments
Adopted in the Second House
LLS NO. 25-0866.01 Pierce Lively x2059
SENATE BILL 25-180
Senate Committees House Committees
Appropriations Appropriations
A BILL FOR AN ACT
C
ONCERNING THE METHOD OF CALCULATING STATE POPULATION101
GROWTH FOR PURPOSES OF CALCULATING STATE FISCAL YEAR102
SPENDING PURSUANT TO SECTION 20 OF ARTICLE X OF THE103
STATE CONSTITUTION.104
Bill Summary
(Note: This summary applies to this bill as introduced and does
not reflect any amendments that may be subsequently adopted. If this bill
passes third reading in the house of introduction, a bill summary that
applies to the reengrossed version of this bill will be available at
http://leg.colorado.gov/
.)
Joint Budget Committee. Section 20 of article X of the state
constitution (TABOR) requires the maximum annual percentage change
in state fiscal year spending to equal inflation plus the percentage change
HOUSE
3rd Reading Unamended
March 14, 2025
HOUSE
2nd Reading Unamended
March 13, 2025
SENATE
3rd Reading Unamended
March 4, 2025
SENATE
2nd Reading Unamended
March 3, 2025
SENATE SPONSORSHIP
Kirkmeyer and Amabile, Bridges, Ball, Coleman, Cutter, Gonzales J., Jodeh, Kipp,
Michaelson Jenet, Pelton B., Snyder, Winter F.
HOUSE SPONSORSHIP
Taggart and Sirota, Bird, Bacon, Boesenecker, Clifford, Espenoza, Garcia, Lindsay,
Phillips, Ricks, Titone, Zokaie
Shading denotes HOUSE amendment. Double underlining denotes SENATE amendment.
Capital letters or bold & italic numbers indicate new material to be added to existing law.
Dashes through the words or numbers indicate deletions from existing law. in state population in the prior calendar year adjusted for revenue changes
approved by voters. Although TABOR does not specify how the state
shall determine the percentage change in state population (population
growth), the TABOR implementing statutes do. For years in which there
is not a decennial census, the TABOR implementing statutes require the
state to calculate population growth by determining the percentage change
between:
! The federal census bureau's estimate of state population
(census estimate) for the previous calendar year, as of
December in the current calendar year; and
! The census estimate for the current calendar year, as of
December in the current calendar year.
The current method for calculating population growth can lead to
either double-counting or under-counting population changes in census
estimates. If the federal census bureau revises a census estimate upward
for a given year:
! The calculated population growth between the given year
and the immediately preceding year will be understated,
since the population growth between those years is based
on an inaccurately low census estimate for the given year;
and
! The understated population growth between the given year
and the immediately preceding year is not corrected or
carried forward when calculating population growth for
subsequent years, as those calculations are based on the
revised census estimate for the given year.
Put differently, if the federal census bureau revises a census estimate
upward for a given year, population growth will be understated and the
fiscal year spending limit will be lower. The opposite is true if the federal
census bureau revises a census estimate downward. In either case, under
the current method for calculating population growth, population growth
would be measured inaccurately.
The bill adjusts the method of calculating population growth.
Under the bill, population growth is calculated by determining the
percentage change between:
! The census estimate, as of December in the previous
calendar year, for the previous calendar year; and
! The census estimate, as of December in the current
calendar year, for the current calendar year.
This approach prevents double-counting or under-counting population
changes as a result of revised census estimates and results in a more
accurate measurement of population growth.
The bill also makes conforming amendments.
180-2- Be it enacted by the General Assembly of the State of Colorado:1
SECTION 1. In Colorado Revised Statutes, 24-77-103, amend2
(2)(b)(I), (2)(b)(II), (2)(b)(II.5)(B), and (2)(b)(II.5)(C); and add3
(2)(a)(IV) and (2)(b)(I.5) as follows:4
24-77-103. Limitation on state fiscal year spending - legislative5
declaration - report. (2) (a) (IV) T
HE GENERAL ASSEMBLY FURTHER6
FINDS AND DECLARES THAT:7
(A) F
OR THE PURPOSE OF DETERMINING THE MAXIMUM8
PERCENTAGE CHANGE IN STATE FISCAL YEAR SPENDING FOR ANY GIVEN9
FISCAL YEAR, SECTION 20 (7)(a) OF ARTICLE X OF THE STATE10
CONSTITUTION REQUIRES THE STATE TO ANNUALLY DETERMINE THE11
CHANGE IN STATE POPULATION FROM ONE CALENDAR YEAR TO THE NEXT12
WITH THE USE OF ANNUAL FEDERAL CENSUS BUREAU STATE POPULATION13
ESTIMATES;14
(B) T
HE APPROACH FOR DETERMINING THE C HANGE IN STATE15
POPULATION FOR STATE FISCAL YEARS COMMENCING BEFORE JULY 1,16
2024,
RESULTED IN BOTH DOUBLE-COUNTING AND UNDER-COUNTING OF17
POPULATION AS A RESULT OF REVISED FEDERAL CENSUS BUREAU STATE18
POPULATION ESTIMATES;19
(C) D
OUBLE-COUNTING POPULATION FOR PURPOSES OF20
DETERMINING THE CHANGE IN STATE POPULATION RESULTS IN AN21
INCREASED LIMIT ON STATE FISCAL YEAR SPENDING AND UNDER -COUNTING22
POPULATION FOR PURPOSES OF DETERMINING THE CHANGE IN STATE23
POPULATION RESULTS IN A REDUCED LIMIT ON STATE FISCAL YEAR24
SPENDING;25
(D) F
ROM STATE FISCAL YEAR 2015-16 THROUGH STATE FISCAL26
YEAR 2024-25, EXCLUDING THE FISCAL YEAR IMPACTED BY THE27
180
-3- DECENNIAL CENSUS, AS A RESULT OF REVISED FEDERAL CENSUS BUREAU1
ESTIMATES OF STATE POPULATION , THERE WERE THREE FISCAL YEARS2
WITH SIGNIFICANT DOUBLE -COUNTING, TWO FISCAL YEARS WITH3
SIGNIFICANT UNDER-COUNTING, AND FOUR FISCAL YEARS WITH NEITHER4
SIGNIFICANT DOUBLE-COUNTING NOR UNDER-COUNTING;5
(E) S
ECTION 20 (7)(a) OF ARTICLE X OF THE STATE CONSTITUTION6
DOES NOT SPECIFY HOW THE STATE SHALL ANNUALLY DETERMINE THE7
CHANGE IN STATE POPULATION BY ANNUAL FEDERAL CENSUS ESTIMATES ;8
(F) I
N BOTH HOUSE BILL 02-1310 AND SENATE BILL 02-179,9
ENACTED IN 2002, THE GENERAL ASSEMBLY MODIFIED HOW THE CHANGE10
IN STATE POPULATION IS CALCULATED FOR PURPOSES OF SECTION 20 (7)(a)11
OF ARTICLE X OF THE STATE CONSTITUTION , AND THESE BILLS ARE12
PRESUMED TO BE CONSTITUTIONAL ; AND13
(G) T
HEREFORE, IT IS WITHIN THE GENERAL ASSEMBLY'S PLENARY14
POWER AND CONSISTENT WITH SECTION 20 (7)(a) OF ARTICLE X OF THE15
STATE CONSTITUTION FOR THE GENERAL ASSEMBLY TO ENACT16
LEGISLATION THAT MODIFIES HOW POPULATION GROWTH IS CALCULATED17
FOR PURPOSES OF SECTION 20 (7)(a) OF ARTICLE X OF THE STATE18
CONSTITUTION TO MITIGATE BOTH POPULATION DOUBLE -COUNTING AND19
POPULATION UNDER-COUNTING.20
(b) (I) Except as otherwise provided in subparagraphs (II) and
21
(II.5) of this paragraph (b) SUBSECTIONS (2)(b)(II) AND (2)(b)(II.5) OF22
THIS SECTION, FOR STATE FISCAL YEARS COMMENCING BEFORE JULY 1,23
2024, the percentage change in state population for any given calendar24
year shall be IS the percentage change between the estimate of state25
population due to be issued by the United States bureau of census in26
December of such calendar year with a reference date of July 1 of the27
180
-4- same calendar year and the estimate of state population due to be issued1
by the United States bureau of census in December of the same calendar2
year with a reference date of July 1 of the immediately preceding calendar3
year.4
(I.5) F
OR STATE FISCAL YEARS COMMENCING ON OR AFTER JULY5
1,
2024, THE PERCENTAGE CHANGE IN STATE POPULATION FOR ANY GIVEN6
CALENDAR YEAR IS THE PERCENTAGE CHANGE BETWEEN THE ESTIMATE OF7
STATE POPULATION ISSUED BY THE UNITED STATES BUREAU OF CENSUS IN8
D
ECEMBER OF THE CALENDAR YEAR WITH A REFERENCE DATE OF JULY 19
OF THE SAME CALENDAR YEAR AND THE ESTIMATE OF STATE POPULATION10
ISSUED BY THE UNITED STATES BUREAU OF CENSUS IN DECEMBER OF THE11
IMMEDIATELY PRECEDING CALENDAR YEAR WITH A REFERENCE DATE OF12
J
ULY 1 OF THE IMMEDIATELY PRECEDING CALENDAR YEAR .13
(II) Except as otherwise provided in subparagraph (II.5) of this
14
paragraph (b) SUBSECTION (2)(b)(II.5) OF THIS SECTION, for any calendar15
year for which an estimate of state population is not issued due to the16
federal census of the United States bureau of census, the percentage17
change in state population for such calendar year shall be IS the18
percentage change between the state population as reported in the federal19
census conducted by the United States bureau of census due in December20
of such calendar year and the estimate of state population due to be issued21
by the United States bureau of census in December of the same year22
IMMEDIATELY PRECEDING CALENDAR YEAR with a reference date of July23
1 of the immediately preceding calendar year.24
(II.5) (B) The difference between the percentage change in state25
population determined in accordance with subparagraph (II) of this26
paragraph (b) SUBSECTION (2)(b)(II) OF THIS SECTION and the reduced27
180
-5- percentage change in state population used to calculate the limitation on1
state fiscal year spending pursuant to sub-subparagraph (A) of this2
subparagraph (II.5) shall be SUBSECTION (2)(b)(II.5)(A) OF THIS SECTION3
IS carried forward as an adjustment of the percentage change in state4
population determined pursuant to subparagraph (I) of this paragraph (b)5
SUBSECTION (2)(b)(I) OR (2)(b)(I.5) OF THIS SECTION for a maximum6
period of nine fiscal years. If the amount of state fiscal year spending for7
the immediately subsequent fiscal year exceeds the limitation on state8
fiscal year spending for that fiscal year, the unused adjustment shall be IS9
added first to the percentage change in state population determined10
pursuant to subparagraph (I) of this paragraph (b) SUBSECTION (2)(b)(I)11
OR (2)(b)(I.5) OF THIS SECTION that is included in the percentage of the12
allowable increase in state fiscal year spending used in calculating the13
limitation on state fiscal year spending for that fiscal year to the greatest14
extent possible without causing the limitation on state fiscal year15
spending to exceed the actual amount of state fiscal year spending for that16
fiscal year.17
(C) Any remaining portion of the unused adjustment shall18
continue to be added, to the greatest extent possible, to the percentage19
change in state population determined pursuant to subparagraph (I) of this20
paragraph (b) SUBSECTION (2)(b)(I) OR (2)(b)(I.5) OF THIS SECTION that21
is included in the percentage of allowable increase in state fiscal year22
spending used in calculating the limitation on state fiscal year spending23
for subsequent fiscal years without causing the limitation on state fiscal24
year spending for a given fiscal year to exceed the actual amount of state25
fiscal year spending for that fiscal year.26
SECTION 2. Safety clause. The general assembly finds,27
180
-6- determines, and declares that this act is necessary for the immediate1
preservation of the public peace, health, or safety or for appropriations for2
the support and maintenance of the departments of the state and state3
institutions.4
180
-7-