Colorado § 26-1-122.5 - County appropriation increases - limitations - definitions.
Full text of Colorado Colorado Revised Statutes § 26-1-122.5 — County appropriation increases - limitations - definitions., with citation guidance and answers to common questions.
§ 26-1-122.5. County appropriation increases - limitations - definitions.
(1) Beginning in calendar fiscal year 1994 and for each calendar fiscal year thereafter to and including calendar fiscal year 1997, the board of county commissioners in each county of this state shall annually appropriate funds for the county share of the administrative costs and program costs of public assistance and food stamps in the county in an amount equal to the actual county share for the previous fiscal year adjusted by an amount equal to the actual county share for the previous fiscal year multiplied by the percentage of change in property tax revenue.
(2) For the purposes of this section:
(a) "County share" means the actual amount of the county share for the previous fiscal year. "County share" shall not include:
(I) The amount expended by the county from the county contingency fund or the county tax base relief fund pursuant to section 26-1-126;
(II) The amount expended by the county for general assistance pursuant to part 1 of article 17 of title 30, C.R.S.; and
(III) The amount expended by the county for programs or services provided by the county on its own, without requirements or funding from any other governmental agency.
(b) "Percentage of change in property tax revenue" means the difference between the total property tax levied for the previous fiscal year less the amount levied for debt service for the previous fiscal year and the total property tax levied for the year for which the percentage of change in tax revenue is being calculated less the amount levied for debt service for the year in which the percentage of change in tax revenue is being calculated divided by the total property tax levied for the previous fiscal year less the amount levied for debt service for the previous fiscal year.
(3) Notwithstanding the provisions of section 26-1-122, no county in the state shall be required to contribute more than the amount set forth in subsection (1) of this section in any fiscal year. Nothing in this section shall be construed to limit the ability of a county to establish programs or services provided by the county on its own, without requirements or funding from any other governmental agency.
(4) (Deleted by amendment, L. 2008, p. 1813, § 4, effective June 2, 2008.)
(5) Any amounts remaining in the county social services fund created in section 26-1-123 at the end of any fiscal year shall remain in the county fund for expenditure as determined by the board of county commissioners for administrative costs and program costs of public assistance, medical assistance, and food stamps.
(6) The limitation set forth in this section on the increase in the county share of the administrative costs and program costs of public assistance and food stamps will result in increased costs to the state. By making state funds available, the state is encouraging counties not to exercise any right a county may have pursuant to section 20 (9) of article X of the Colorado constitution to reduce or end its share of the costs of public assistance and food stamps for the county for three fiscal years following the fiscal year in which the state funds are received. If a county accepts funds from the state based on the limitation provided in this section for any fiscal year, the county agrees not to exercise any rights the county may have to reduce or end its share of the costs of public assistance and food stamps for the fiscal year in which the funds are accepted. Nothing in this subsection (6) or any agreement pursuant to this subsection (6) shall be construed to affect the existence or status of any rights accruing to the state or any county pursuant to section 20 (9) of article X of the Colorado constitution.
(7) In the event that there are any funds remaining in the department of human services budget which were appropriated for fiscal year 1994-95 to cover the additional state share of expenses required as a result of the limitation established in this section, the executive director of the department of human services shall distribute such remaining funds to counties whose assessed valuation declined between calendar year 1992 and 1993 if such county provides evidence to the department in 1994 that the county has a shortfall. Distributions to counties pursuant to this subsection (7) shall be made on a pro rata basis and shall not exceed the amount of the county's shortfall. For purposes of this section, "shortfall" means the amount by which a county's 1992 county share exceeds the property tax revenue collected by the county through its 1992 social services mill levy levied on the county's 1992 assessed valuation.
Source: L. 93: Entire section added, p. 1117, § 27, effective July 1. L. 94: (7) added, p. 2612, § 15, effective July 1. L. 2006: (1) and (6) amended, p. 1992, § 18, effective July 1. L. 2008: (2)(a)(I) and (4) amended, p. 1813, § 4, effective June 2.
Cross references: (1) For the legislative declaration contained in the 1993 act enacting this section, see section 1 of chapter 230, Session Laws of Colorado 1993. For the legislative declaration contained in the 1994 act amending this section, see section 1 of chapter 345, Session Laws of Colorado 1994.
(2) For the constitutional provision that establishes limitations on spending, the imposition of taxes, and the incurring of debt, see section 20 of article X of the Colorado constitution.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 26-1-122.5
What does Colorado Revised Statutes § 26-1-122.5 cover?
Section 26-1-122.5 ("County appropriation increases - limitations - definitions.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 26-1-122.5?
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Is this the official text of Colorado law?
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How does Colorado § 26-1-122.5 apply to my situation?
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Sources & Verification
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