Nov 28

Colorado voters were saved by TABOR

Earlier this month, you were saved by the Taxpayer’s Bill of Rights.

Powerful political interests put Amendment 66, a yearly billion-dollar tax increase, on the Nov. 5 ballot and promoted it as a school-funding measure. Coloradans didn’t buy it. Despite millions spent promoting it, 66 was soundly defeated at the ballot box by almost 2-to-1. News media, pundits and pollsters reported Amendment 66’s defeat, but many lost sight of the only reason Coloradans got to vote on the measure: TABOR.

Coloradans had a powerful voice in this important decision for one reason only: the Taxpayer’s Bill of Rights. TABOR grants Colorado citizens the right to vote on any tax increase. “Want more money, Mr. Politician? OK, but you must ask us first!” An overwhelming majority of citizens determined that Amendment 66 did not offer the right trade-off between family budgets and government burden. The majority of Colorado voters also proved skeptical that just one more K-12 funding increase would solve the problem this time.

TABOR mandates that, when any Colorado government proposes new taxes or debt, that government must first ask voters’ approval. It is one more check in our American system of checks and balances. Continue reading

Apr 30

HUDSON: THE MATH ISN’T SO SIMPLE

Question: When is a legislative expenditure not a TABOR expenditure? Read on…

4/29/2013
CONTRIBUTING COLUMNIST

Supporters of the Taxpayer Bill of Rights (TABOR) amendment would like Colorado taxpayers to believe it provides a simple braking mechanism on increases in state and local spending. And, for a few years in the mid-‘90s it probably did just that — slow the rate of growth in these governmental budgets. But it didn’t take long for the finaglers (think lobbyists, tax lawyers, JBC members, OSPB staff and the half dozen other legislators who actually understand how the long bill works) to begin constructing TABOR escape hatches for their favored initiatives. At first, these fixes were large and clumsy, like the re-labeling of legislative support for higher education as the Colorado Opportunity Fund.

Colorado residents attending state colleges and universities ostensibly receive a pro-rated share of state appropriations to the Fund in the form of grants that can be applied against their tuition bills. This is a fairly transparent subterfuge, as these dollars never actually pass through a student’s account, but are transferred in bulk to each institution by the state Treasurer. Yet, for TABOR accounting purposes these are no longer general fund moneys. This has allowed several of our larger institutions to qualify as “TABOR enterprises,” since less than 15 percent of their revenues are derived directly from the general fund. Everywhere you look, definitions have been twisted to create TABOR free dollars. Continue reading

Apr 20

Letters: Review TABOR

Posted: Friday, April 19, 2013 12:00 am

I happen to know that in 2007, Denver was able to purchase Ford Crown Victoria police cars for about $15,000 apiece. Today, according to The Denver Post, it costs Denver about $40,000 to purchase and equip a midsize police car. This is just one example of the inflation affecting local government.

The city of Pueblo apparently has reached a crisis point in its ability to fund basic law enforcement, animal control and housing of city prisoners.

 Most Coloradans are aware and approve of TABOR’s provision requiring voter approval of new or increased taxes. Many people are less aware of the internal restrictive mechanisms of TABOR that prohibit full collection of taxes even at those voter-approved tax rates. Last November, Denver voters

overwhelmingly approved a permanent elimination of TABOR from their city’s property tax collection. It is estimated that this action will provide Denver with an additional $40 million or so in revenue annually, without actually raising previously voter-approved tax rates.

In so doing, Denver joined the approximately 85 percent of Colorado municipalities and over 90 percent of school districts that have suspended or eliminated TABOR from their tax collection activities (while preserving

the right of voter approval of taxes). Both Pueblo County and Canon City, among other jurisdictions, have suspended the operation of TABOR in their jurisdictions for a period of years.

I suggest that it is time for the city of Pueblo to analyze whether suspending or eliminating TABOR with respect to its property and/or sales tax collection would provide enough additional revenue to address some of its current urgent needs. If so, I believe that the city should put this matter before the voters. Pueblo should stop being an outlier when its quality of life is at risk.

Norman Bangeman

Pueblo

http://www.chieftain.com/opinion/tell_it_to_the_chieftain/letters-review-tabor/article_d6e60e30-a89f-11e2-af05-0019bb2963f4.html

Dec 13

New II Issue Paper Rebuts Myth that Citizen Review of Laws and Taxes Violates the Republican Form

By Rob Natelson**

If you are exposed to enough politics, sooner or later you’ll hear the old saw that the U.S. is “a republic and not a democracy.” Along with that saying goes the following claim: Allowing voter initiatives and referenda is unconstitutional: If a state lets voters enact laws or veto tax hikes, the state is too democratic to meet the Constitution’s mandate that it have a “republican form of government.”

A new Independence Institute Issue Paper, which I authored, examines those assertions in detail. The Paper shows that both are essentially myths.

The nation’s best-known measure requiring voter approval of most tax hikes is Colorado’s Taxpayer Bill of Rights (TABOR), adopted by the voters in 1992. This Issue Paper is published in response to a legal attack on TABOR: A group of government apologists has sued in federal court claiming that by limiting legislative control over fiscal measures, Colorado has violated the U.S. Constitution.

In a nutshell, the new Issue Paper finds:

* The American Founders did not firmly distinguish between a “republic” and a “democracy.” Some used the two words as if they were synonymous. Some adopted the view of Montesquieu that there were two kinds of republics: (1) Those controlled by a few (aristocracies) and (2) those controlled by the many (democracies).

* Dictionaries of the time defined “republic” as merely a popular government, as opposed to a monarchy. One encyclopedia-type dictionary included an article tracking Montesquieu’s definitions. Continue reading

Nov 18

Boulder ignores TABOR with new bag ‘fee’

 By 

As Erica Meltzer explained in the Daily Camera, Boulder staff had recommended a 20-cent “fee” per bag, but some council members “raised concerns about how the city had arrived at the 20-cent fee.”

Not surprisingly, Boulder boasted a study from consultants allegedly justifying even the higher tax. Continue reading

Nov 18

Colorado AG Suthers correct to appeal TABOR decision

By Rob Natelson

Guest Commentary

Attorney General John Suthers is correct to appeal a federal judge’s decision that allows the anti-TABOR lawsuit to continue.

The case arose when a group of government apologists sued in federal court to invalidate Colorado’s 20-year-old Taxpayers Bill of Rights (TABOR). That measure assures that voters have the final say over most state and local tax increases. The plaintiffs won an unexpected victory last month when Judge William J. Martinez found-despite U.S. Supreme Court precedent to the contrary-that most of their claims were “justiciable” (resolvable in court).

The plaintiffs contend that TABOR leaves Colorado without a “fully effective legislature”-a phrase apparently invented for the occasion. This, plaintiffs say, violates Article IV, Section 4 of the U.S. Constitution. That provision, known as the Guarantee Clause, guarantees to each state a “Republican Form of Government.”

The plaintiffs’ claim, however, is not well-researched. And the background of the Guarantee Clause reveals it to be absurd. Continue reading

Nov 18

EDITORIAL: TABOR is a Colorado asset

Oct. 31–Critics are using the 20th anniversary of the Taxpayer’s Bill of Rights to bash the voter-approved constitutional amendment as something devastating to our state. They talk as if government budgets and the economy are one in the same. Fund governments more, and we’re good to go. Fund them less, and it somehow amounts to an economic crisis.

Take, for example, comments in a Monday Gazette news story by Wade Buchanan, president of the nonprofit Bell Policy Center. Buchanan explained how TABOR causes a “ratchet effect.” TABOR limits growth in government revenues and spending with a formula that is based on spending in prior years. When recession strikes, government spending and revenues decrease. When the economy recovers, governments are limited by a formula that ties them to recession-era revenues and spending.

Advocates of less government think it’s a brilliant way of achieving their goal. Politicians and bureaucrats tend to hate the ratchet, as it prevents local governments — in jurisdictions where taxpayers have not voted to opt out of TABOR restrictions — from benefiting from economic recovery. Continue reading

Raison d’être

Featured

The Colorado Taxpayer Bill of Rights (TABOR) Foundation is a resource to educate and inform how TABOR protects Colorado taxpayers from runaway government spending.

Anything posted on this site is not an endorsement of any political cause, party, or group.

Nov 17

Do Citizen Votes on Taxes and Laws Violate the Constitution’s Requirement of a “Republican Form of Government?”

IP-12-2012 (October 2012) Author: Robert G. Natelson

PDF of full Issue Paper

Introduction: Opponents of popular participation in government have long argued that when a state constitution or legislature permits the people to vote on revenue measures and other laws, this puts the state out of compliance with the U.S. Constitution’s Guarantee Clause: the requirement at all states have a “Republican Form of Government.” Traditionally, their argument has been that the Constitution draws a sharp distinction between a republic and a democracy, and that citizen initiatives and referenda are too democratic to be republican. Recently, a group of plaintiffs sued in federal court, challenging Colorado’s Taxpayer Bill of Rights (TABOR) relying on a variation of this theory.

In this Issue Paper, Professor Rob Natelson, Senior Fellow in Constitutional Jurisprudence and the author of the most important scholarly article on the Guarantee Clause, sets the record straight. Marshaling evidence from Founding-Era sources and from the words of the Founders themselves, he shows that the phrase “Republican Form of Government” permits citizen lawmaking—and that, in fact, most of the governments on the Founders’ list of republics included far more citizen lawmaking than is permitted in Colorado or any other American state. He further shows that the principal purpose of the Guarantee Clause was not to restrict popular government, but to protect popular government by forestalling monarchy.

http://liberty.i2i.org/2012/10/26/do-citizen-votes-on-taxes-and-laws-violate-the-constitutions-requirement-of-a-republican-form-of-government/