The funding,
in full.

The statutory split.

47.5% would go to Great Outdoors Colorado (GOCO), 47.5% to the wildfire prevention and water fund, 2.5% to outdoor equity, and 2.5% to outdoor recreation economic development. These are shares of the revenue transferred under the measure, not shares of all state tax revenue.

These shares total 100%. The Blue Book chart groups the two smaller funds into 5%; the filed statute specifies each 2.5% share separately. A 45.7% figure for either major fund is not the filed measure’s allocation.

Forecasts, not guarantees.

The Blue Book estimates $175.0 million transferred in state budget year 2027–28 and $180.2 million in 2028–29. The statutory allocation percentages are fixed; the annual revenue amount is calculated and can change.

Transfers would begin July 1, 2027. The revenue calculation and household-credit safeguard can change the amount available. Money received and money spent are also different.

Inside wildfire and water.

The Blue Book estimates up to $36.5 million for the Colorado State Forest Service and $36.6 million for the Department of Natural Resources in 2027–28, plus a one-time $10 million prescribed-fire claims transfer. All three are inside the wildfire and water allocation.

The first-year $10 million comes from inside the 47.5% share. It is not an additional allocation. The two $42.8 million agency estimates belong to 2028–29, not the first year.

The measure assigns funds, not a fixed list of projects. It does not set a logging quota or a reserved home-hardening share.

The measure directs revenue to named forest-restoration and wildfire-risk funds, rather than specifying commercial-logging projects. Its findings expressly mention traditional forest products and biomass energy. The text does not establish a logging quota or rule out all tree cutting; project eligibility and approvals require the existing program rules and actual project decisions.

The refund tradeoff.

It does not raise the sales-tax rate or the amount of tax collected on sporting goods. But it can reduce TABOR refunds. Below the TABOR limit, the tradeoff is less money available for other state budget priorities instead.

“No tax-rate increase” and “no financial tradeoff” are not the same claim. The Blue Book distinguishes years above the TABOR limit from years below it.

Health care and education.

Below the TABOR limit, the Blue Book says the measure reduces state money available for other uses, whose three largest categories are health care, education, and human services. That is flexibility, not a mandate: as with other statutory measures, the legislature can reduce this measure’s wildfire and conservation funding as needed to meet core state needs, so the exact effect of the measure on other programs will depend on the legislature’s budget decisions. Above the limit, it says the measure has no impact on other state spending, but reduces taxpayer refunds.

The Blue Book describes statewide budget effects, not a specified cut to a particular school or health care program. It also does not promise that every program’s funding will remain untouched in every year. The actual program-level effects depend on state revenue and legislative budgeting decisions.