How Budget Work Is Divided Among Colorado's Governments
Colorado has no single budget office that serves everyone. The work is split between the state, 64 counties, hundreds of cities and towns, and thousands of special districts. Each one prepares its own budget under state law and answers to its own board or council. Our directory lists seven offices: the Colorado State Budget Department in Denver, five county budget offices, and the Loveland Budget Department in Larimer County.
That mix matters before you pick up the phone. A question about a state agency's appropriation goes to a different desk than a question about your county's mill levy or a city's street-repair funding. The sections below explain who does what, so you can reach the right office on the first try.
The State Layer: OSPB, the Joint Budget Committee and the Long Bill
The Colorado State Budget Department in our listings is at 200 14th Avenue in Denver, and its phone number is 303-866-2061. The state's budget function is carried out by the Office of State Planning and Budgeting, known as OSPB, which sits within the Governor's office. OSPB reviews budget requests from every state department, prepares the Governor's proposal, and publishes economic and revenue forecasts.
The yearly cycle follows a set pattern. State departments submit requests in the summer and fall. The Governor sends a proposed budget to the Joint Budget Committee, usually called the JBC, by November 1. The JBC has six legislators, three from each chamber. It holds hearings with each department over the winter and then drafts the general appropriations bill, known as the Long Bill.
The General Assembly meets for 120 calendar days starting in January, and the Long Bill must pass before it adjourns. The Governor can use a line-item veto on individual appropriations. The state fiscal year runs from July 1 to June 30, which differs from the calendar-year budgets most counties and cities use.
You will rarely need OSPB for a personal errand. It does not process permits, tax bills or benefits. It is the place to look when you want to understand how much a state program is funded, read a department's budget request, or check the revenue forecasts that drive each year's spending debate. The Office of the State Controller, part of the Department of Personnel & Administration, handles state accounting and financial reporting.
Budget hearings at the Capitol are public. Committees generally take testimony in person, and most also allow remote participation. If a funding decision affects a program you rely on, speaking up during the winter hearings is far more effective than waiting until the budget has passed.
County and City Budget Offices From Boulder to Pueblo
The Denver metro area and northern Front Range
Metro-area counties tend to have dedicated budget staff. The Budget Department in Boulder County is at 2020 13th Street in Boulder (303-441-4506). The office in Jefferson County is in Golden, at 100 Jefferson County Parkway, #45 (303-271-8520). The one in Douglas County is at 100 Third Street in Castle Rock (303-660-7433). Each prepares a recommended budget for the county commissioners, who hold public hearings before adopting it.
Denver is different. It is a consolidated city and county, so one government sets both city and county budgets. The listing for Denver County in our directory is the state office, not the city's own budget staff. If your question concerns city services such as snow plowing or parks funding, ask Denver's city government rather than the state office. Broomfield is also a consolidated city and county.
Further north, the Loveland Budget Department (500 East 3rd Street, 970-962-2329) covers city finances. Larimer County government is a separate body, with its county seat in Fort Collins. Check which government actually provides the service you are asking about.
Colorado Springs, Pueblo and the southern Front Range
The Budget Department for El Paso County is at 27 East Vermijo Avenue in Colorado Springs (719-520-6484). It handles county finances, not those of the City of Colorado Springs, which has its own budget process. The office for Pueblo County is at 215 West 10th Street in Pueblo (719-583-6012). Both counties are large enough that commissioners weigh road, public safety, human services and sheriff funding every year, so their budget books are worth reading on those topics.
Rural counties, mountain towns and special districts
Most of Colorado's 64 counties do not have a stand-alone budget department. In smaller counties, the budget is prepared by a finance director, a county manager, or the commissioners themselves, with help from the clerk and treasurer. Mountain resort towns and plains communities often run lean staff, so a call to the county or town clerk is the fastest route. Special districts for water, fire protection, libraries, parks and metro services adopt their own budgets and set their own mill levies. Many of those levies appear on your property tax bill.
Colorado Rules That Shape Every Local Budget
Three bodies of law matter most. The first is the Local Government Budget Law of Colorado, found in Title 29 of the Colorado Revised Statutes. It requires counties, cities and special districts to prepare a proposed budget, publish notice that it is available for inspection, and hold a hearing before adoption. Any taxpayer may file or register objections before the budget is adopted. Adopted budgets are filed with the Division of Local Government in the Department of Local Affairs.
The second is the Taxpayer's Bill of Rights, or TABOR, a constitutional amendment voters adopted in 1992. It limits how fast state and local revenue can grow. It requires voter approval for new taxes, tax-rate increases and most multi-year debt, and it requires refunds of excess revenue unless voters allow the government to keep it. That is why you often see local ballot questions about retaining and spending revenue. Budget staff track these limits closely.
The third is the property tax system. County assessors set property values, and each local government sets its mill levy through its budget. County treasurers send out and collect the bills. A budget department cannot change your assessed value or take your tax payment. For those matters, contact the assessor or treasurer. State law on property tax limits has changed several times in recent years, so check current-year figures rather than relying on older articles.
The Colorado Open Meetings Law requires public bodies to give full and timely notice of meetings. The Colorado Open Records Act lets anyone request public records, including budget documents. Under that law, records generally must be made available within three working days, with extensions possible, and standard copies are capped at 25 cents per page.
Reaching a Colorado Budget Office: What to Bring and When to Go
Timing matters more than most people expect. Counties and many cities follow a rough pattern: proposed budgets appear in the fall, public hearings follow in late fall, and local governments certify their mill levies to the county by December 15 for the calendar year ahead. State-level activity peaks from November through the spring session. Contacting an office in October or November puts you in front of staff while decisions can still change.
Before you call or visit, work through this short list:
- Confirm which government provides the service: state, county, city or special district.
- Write down the fiscal year and the fund or program name you are asking about.
- Have your property address or parcel number ready if the question involves a tax levy.
- Look for the adopted budget book online first, since most large offices post it as a PDF.
- Ask for documents in writing if you need a record, and mention the Open Records Act if an office does not post them.
- Call ahead, because staff schedules and hours at county buildings vary.
Budget offices answer questions about plans and numbers. They are not the place to pay bills, appeal valuations or report a service problem. If you are unsure, start with the number listed for your county, explain what you need in one sentence, and ask who handles it. Being redirected is normal, so ask for the name and direct number of the right person before you hang up.
The state budget department in Colorado is responsible for coordinating the governor's executive budget proposal, managing the state's fiscal year appropriations process, monitoring agency spending, and reporting on the state's financial condition to the legislature and the public.
Budget Departments locations are available in 7 cities across Colorado. They are spread across 7 counties.
Cities with the highest concentration include Castle Rock, Boulder, Denver, where larger municipal governments maintain dedicated budget offices to manage complex multi-department expenditure plans and capital improvement programs.
Residents of Colorado interested in participating in the budget process can attend public budget hearings, review draft budget documents posted online, and submit written comments to their local government budget office during the public comment period before budget adoption.
Boulder County Budget Department
Douglas County Budget Department
El Paso County Budget Department
Colorado State Budget Department
Jefferson County Budget Department
Loveland Budget Department
Pueblo County Budget Department
Nonprofit organizations, contractors, and grant recipients working with Colorado government programs should contact the relevant budget department for information about current fiscal year appropriations, spending freeze notifications, and any mid-year budget adjustments that may affect funding levels for ongoing programs or contracts.
Browse Budget Departments by county across Colorado to find the nearest location.
Reading a Colorado Budget Book Without Getting Lost
A county or city budget book can run hundreds of pages, but most follow the same structure. Start with the budget message, a few pages written by the manager or budget director that explain priorities and changes from last year. Then look at the fund summaries. Colorado counties typically separate their general fund from dedicated funds such as road and bridge, human services and capital projects, because state law and grant rules restrict how some money can be spent.
Next, find the mill levy table. A mill is one dollar of tax per thousand dollars of assessed value, and the book should show how many mills each fund receives. Compare that figure with the prior year, because a flat levy can still raise more money when assessed values climb. Finally, check the appropriation resolution, which is the legal document that authorizes spending at the fund level.
Two habits save time. First, compare the proposed budget with the previous year's actual spending, not just last year's budget, because the gap often shows where plans change. Second, keep your questions narrow: ask about one fund, one department or one line item. Staff can usually answer a focused question in a single call, while a broad request tends to produce a reference to the whole book.
Each county office in our directory prepares its own budget, and the numbers will not match a neighboring county's because services and funding structures differ.