DENVER WORKS BETTER™ Taxpayer Shareholder Portal Follow

Who runs this

Works Better Corporation, a nonpartisan public benefit corporation, builds this site.

Independent public-records project, separate from the City and County of Denver and from every party and campaign.

Every number carries one of four labels (FACT, CALC, SAMPLE or PENDING) and a source you can open.

Denver Works Better

Findings

Four things the public record shows about Denver’s money. Each one reads across a whole budget book or report. No single line of it states the finding. Each shows its label, its formula or where it is printed, and the record it rests on. Published .

How to read a finding

Our own reading, with the working shown

A finding reads across a whole public document. No single line of it states the finding. Each one is the work of WorksBetter, and each is dated.

A finding labeled FACT is what a publisher prints, and it says where each figure is printed. A finding labeled CALC is arithmetic on such figures, with the formula shown. A question the record does not yet answer is labeled PENDING. It is left open, never estimated.

Every number in a finding is listed under “The numbers” with its formula or its publisher. Each finding is worked out again from its records whenever this page is rebuilt. A finding we get wrong goes in the corrections log.

What the record shows

Four things the record shows

What the record shows · A WorksBetter finding Found Link to this finding

Does Denver’s budget book print one total under another’s name?

Denver’s Final 2026 budget book prints five totals that each cover the whole city for one year. One row of its Exhibit 2 is named “General Fund Total Appropriations”. The figure in that row is the General Fund’s estimated expenditures, $1.66B. The appropriation, the money authorized to be spent, is $1.68B. That is $13.25M more. The exhibit’s own footnote says it folds in money the city expects to leave unspent.

So a reader who copies that row under its own label quotes the wrong figure. This site names the quantity each time it prints one of the five.

Where it is printed FACT

  • Total net expenditures, all funds: $5.41B. Exhibit 2. The book calls this one the more accurate picture of what the city spends.
  • Total expenditures, all funds, before money moving between city funds is taken out: $5.86B. Exhibit 2.
  • General Fund total appropriations: $1.68B. The General Fund summary, and the sum of every General Fund item in the appropriation ordinance.
  • General Fund estimated expenditures: $1.66B. The General Fund summary, and Exhibit 2 under the appropriations label.
  • All appropriated funds less duplications: named in the book’s text. It is not republished here, because the book does not print the arithmetic that reaches it in one place.

The numbers

FigureWhat it is, and how it is worked out
$5,411,388,000 FACTTotal net expenditures, all funds, 2026as printed by the publisher named under Sources
$5,858,807,000 FACTTotal expenditures, all funds, 2026as printed by the publisher named under Sources
$1,676,329,510 FACTGeneral Fund total appropriations, 2026as printed by the publisher named under Sources
$1,663,079,510 FACTGeneral Fund estimated expenditures, 2026as printed by the publisher named under Sources
$13,250,000 CALCThe difference between the two General Fund figures= $1,676,329,510 − $1,663,079,510
Records
The Final 2026 budget book of the City and County of Denver, which carries the annual appropriation ordinance as enacted text.
How to reproduce
Open the General Fund summary and Exhibit 2. Read the total appropriations in the summary, then the row that carries the same name in the exhibit. Subtract the second from the first, then read the exhibit’s footnote.
Limits
  • The five totals measure different things. None of them is added to another here.
  • The book’s text keeps some proposal-stage wording about the General Fund. The enacted tables are read, and the tables carry.

What the record shows · A WorksBetter finding Found Link to this finding

How much of Denver’s gross budget is the city paying itself?

Of every $100 in Denver’s gross total for 2026, $7.64 is the city paying itself. It is money one city fund pays another, for a service or as a transfer. Take it out and the total is $5.41B. The book calls that figure the more accurate picture.

How it is counted CALC

  • The gross total, all funds, is $5.86B. It counts a dollar each time the dollar moves from one city fund to another.
  • The net total, all funds, is $5.41B. The book takes out $447.4M of internal service charges and transfers between funds.
  • Per $100 of the gross: $447.4M ÷ $5.86B × $100 = $7.64.

The numbers

FigureWhat it is, and how it is worked out
$5,858,807,000 FACTTotal expenditures, all funds, 2026as printed by the publisher named under Sources
$5,411,388,000 FACTTotal net expenditures, all funds, 2026as printed by the publisher named under Sources
$447,419,000 CALCInternal service charges and transfers between funds= $5,858,807,000 − $5,411,388,000
$7.64 CALCPer $100 of the gross total= $447,419,000 ÷ $5,858,807,000 × $100
Records
Exhibit 2 of the Final 2026 budget book, which prints both totals. The six fund groups add to the gross exactly.
How to reproduce
Subtract the net total from the gross total in Exhibit 2. Divide the difference by the gross total and multiply by $100.
Limits
  • The money a fund pays another is still spent, once, by the fund that receives it. The net total counts it there.
  • This is a share of the gross total, not of the net.

What the record shows · A WorksBetter finding Found Link to this finding

Is most of the property tax on a Denver bill Denver’s?

No. Property tax levied in Denver for 2025 came to $2.31B. The school district was levied 62.3% of it. The City and County of Denver was levied 29.6%.

  • School district 62.3%
  • City and County of Denver 29.6%
  • Special districts

The school district is a separate government with its own budget. Its share is shown beside the city’s, and never added to it.

How it is counted CALC

  • Levied in Denver by every taxing body: $2.31B, as the Division of Property Taxation prints it.
  • School district share: $1.44B ÷ $2.31B = 62.3%.
  • City and County share: $685.7M ÷ $2.31B = 29.6%.
  • The Division prints the same two shares in its own percent table, and the two agree.

The numbers

FigureWhat it is, and how it is worked out
$2,314,333,258 FACTProperty tax levied in Denver, all taxing bodiesas printed by the publisher named under Sources
$1,441,397,716 FACTLevied for the school districtas printed by the publisher named under Sources
$685,728,245 FACTLevied for the City and County of Denveras printed by the publisher named under Sources
62.3% CALCSchool district share= $1,441,397,716 ÷ $2,314,333,258
29.6% CALCCity and County share= $685,728,245 ÷ $2,314,333,258
Records
Section XII of the Division of Property Taxation’s annual report: property tax levied in each county, by kind of taxing body. Denver is one city and one county, so its county row is the city.
How to reproduce
Find Denver’s row in Section XII. Divide the amount levied for school districts, and then the amount levied for the county, by Denver’s total.
Limits
  • These are amounts levied, not amounts collected.
  • A household’s own bill splits by its own mill levies, so one bill can differ from the citywide shares.

What the record shows · A WorksBetter finding Found Link to this finding

How much of Denver’s capital money is published project by project?

Less than half. Denver’s capital improvement funds carry $659.9M for 2026. The book lists $269.3M of it project by project, which is 40.8%. The other $390.6M is published only as fund totals, or held as contingency against no project.

  • Listed project by project 40.8%
  • Fund totals and contingency only

Not established PENDING

Denver Health’s operating agreement pays for jail health care. It carries $21.74M for care at the two jails and $5.42M for prisoner medical services. The book does not say if these sit inside the Sheriff Department’s $174.3M. Until a record says, the three are shown side by side and never added.

How it is counted CALC

  • All capital improvement funds, 2026 appropriated: $659.9M, as the book’s capital table prints it.
  • Project by project: $269.3M, the sum of every project row in the funds that list projects. Each fund’s rows add to its own printed total.
  • Share: $269.3M ÷ $659.9M = 40.8%.

The numbers

FigureWhat it is, and how it is worked out
$659,901,000 FACTCapital improvement funds, all, 2026as printed by the publisher named under Sources
$269,316,418 CALCListed project by project= the project rows of every fund that lists projects, summed
$390,584,582 CALCFund totals and contingency only= $659,901,000 − $269,316,418
40.8% CALCShare listed project by project= $269,316,418 ÷ $659,901,000
$174,253,830 FACTSheriff Department, General Fund appropriationas printed by the publisher named under Sources
$21,740,490 FACTCare at the two jails, Denver Health operating agreementas printed by the publisher named under Sources
$5,418,974 FACTPrisoner medical services, Denver Health operating agreementas printed by the publisher named under Sources
Records
The capital section, the appropriation ordinance and the Denver Health operating agreement, all in the Final 2026 budget book.
How to reproduce
Add up the project rows of each capital fund that lists projects, and check each fund against its own printed total. Divide the sum by the book’s total for all capital improvement funds.
Limits
  • Bond project funds and grant funds are published as fund totals only, so their projects cannot be listed.
  • Capital in the enterprise funds, most of it the airport, is outside this total.
Also in the public record

Also in the public record already

These are named rather than found. Each is a public record a reader can open, and each line says where it is published. The selection is ours.

  • The city checkbook

    Denver’s payments, by payee, one dataset a year from 2018 to 2025. A payment is cash going out the door, not an appropriation. So no figure on this site divides one by the other.

    Published in the City and County of Denver’s open-data catalog, as the yearly Checkbook datasets.

  • Vibrant Denver PENDING

    The bond measures Denver voters approved on . The amount is not printed here. The Final 2026 budget book came out before the vote, and the city’s own program page is not yet read and reconciled.

    Published in the measures on Denver’s November 2025 ballot. The Final 2026 budget book does not carry them.

  • The Denver Health dedicated tax fund

    A sales and use tax Denver voters dedicated to Denver Health in 2024. It is Denver’s own tax, set by a vote, so the city’s totals count it.

    Published in the Final 2026 budget book as a special revenue fund. Its amount is on the Overview, under “What this total counts”.

  • The minimum wage FACT

    Denver’s own minimum wage is $19.84 an hour for 2027, up from $19.29 for 2026.

    Published by the Denver Auditor’s Office, Denver Labor, on its citywide minimum wage page.