Category Archives: Education

Jul 09

Q&A with Penn Pfiffner | On standing up for freedom, and TABOR

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Q&A with Penn Pfiffner | On standing up for freedom, and TABOR

·         Dan Njegomir, Colorado Politics

The TABOR Foundation’s Penn Pfiffner addresses the Reagan Club of Colorado earlier this year. (Photo courtesy the TABOR Foundation)

 

Even if you don’t move in Penn Pfiffner’s center-right political circles, you’re probably familiar with his name as the media’s go-to guy for comment on the Taxpayer’s Bill of Rights whenever it comes up in the news. And it comes up a lot, of course. 

The groundbreaking taxing and spending limits — venerated by some and vilified by others — have been stirring debate ever since being enacted into Colorado’s Constitution by voters in 1992. Better known by its acronym TABOR, the constitutional provision has prompted lawsuits, legislation and more ballot issues by wide-ranging interests hoping to elude or at least ease its restraints on state and local budgets. 

The perennial back-and-forth over TABOR also spawned the TABOR Foundation, which, along with its advocacy counterpart the TABOR Committee, emerged with the help of Pfiffner and other resolute TABOR supporters to stand up for the policy.

Pfiffner, who served as a Republican state representative from Lakewood in the 1990s, has become as distinctive a voice for TABOR over the years as he has for the advocacy of limited government in general.

He expounds on both of those endeavors and more — as always, in his characteristically eloquent and respectful way — in today’s Q&A.

Colorado Politics: Let’s start with a recent headline. The state Supreme Court ruled June 17 that a pending ballot proposal to repeal TABOR in its entirety may proceed — despite a constitutional “single-subject” stipulation on ballot issues that was long believed to have blocked precisely such an all-in-one-shot repeal.

In a public statement from the TABOR Foundation condemning the ruling, you said, “The court has become dangerously unmoored from the clear meaning of the state constitution.” The statement also said the court ”appears to take sides.”

Recap for us what was fundamentally at issue in the case before court — and why you feel the court missed the mark.

Penn Pfiffner: The recent direction of the Colorado courts on constitutional matters should trouble any citizen. Our American system relies on an honest judicial branch to impartially interpret the law. We have seen an absolutely consistent antipathy from the courts towards the Taxpayer’s Bill of Rights.

It’s an understatement to say that the justices from trial level to the Colorado Supreme Court have appeared to argue backwards from predetermined outcomes. Some of the arguments appeared to me to be even juvenile, like an adolescent trying too hard to argue the impossible.

The central finding in the Bridge Enterprise case that the TABOR Foundation brought is an example. Years from now, I surmise historians of Colorado’s system will be amazed and disgusted that it became so partisan during these recent years. Good, experienced attorneys today are urging the TABOR Foundation not to bring any more constitutional issues to the judicial branch — it’s that futile, and all that we end up with is setting bad precedent. In the case you raise, the court explicitly threw out a generation of precedent. It’s as if they never opened the section on TABOR to read all the different pieces in this comprehensive constitutional measure.

A dissent from the bench pointed out that some activist could now substitute Colorado’s extensive “Bill of Rights” for “Taxpayer’s Bill of Rights” (in a ballot proposal) and in one vote overturn all citizen protections. A leftist court looks ready to use its personal political views to put a thumb on the scales of justice.

Penn Pfiffner

  • Chairs the board of directors for the TABOR Foundation and the TABOR Committee, since 2009. The two entities, respectively, educate and advocate on behalf of TABOR.
  • Owner, Construction Economics LLC, since 1983; provides financial and managerial consulting to architects, engineers and contractors.
  • Senior fellow in fiscal policy at the Denver-based Independence Institute, 2001-2014.
  • Served as a Republican state representative from Jefferson County in the Colorado House, 1993-2001.
  • Current board member and past president of the Colorado Union of Taxpayers.
  • Chaired “Too Taxing for Colorado,” an issue committee to defeat the unsuccessful Proposition 103 tax increase on the 2011 statewide ballot.
  • Holds a master’s degree in finance from the University of Colorado Denver and bachelor’s degrees in economics and political science from CU Boulder.

 

CP: Give us your elevator speech on TABOR’s role, and value, in our state constitution.

To read the rest of this story, click (HERE):

 

Jul 08

PROPOSITION CC IS AN ATTACK ON THE TAXPAYER’S BILL OF RIGHTS

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PROPOSITION CC IS AN ATTACK ON THE TAXPAYER’S BILL OF RIGHTS

Proposition CC is the Colorado November ballot question that would take away hardworking Coloradans tax refunds—FOREVER. Vote no to this attack on TABOR.

Oh what a tangled web we weave,
When first we practice to deceive.

These words from Sir Walter Scott’s 1808 poem, “Marmion,” appropriately describe Proposition CC, the Colorado November ballot question that would take away hardworking Coloradans tax refunds, FOREVER. From the opening three words, “Without raising taxes,” we are being deceived by the writers and proponents of this proposition. When taxpayer money is not refunded as outlined in the Constitutional Amendment, TABOR, The Taxpayer’s Bill of Rights, the state is keeping more of our tax dollars, and therefore those tax dollars shall be defined as a tax increase. This statewide measure is asking voters to permanently give up tax refunds that are owed to us under The Taxpayer’s Bill of Rights. I am quite certain that if the federal government decided to keep all tax refunds for all of eternity there would be absolute chaos as we, the taxpayers, would refuse to believe that it is not a tax increase.

The deceit continues with the phrase “to better fund public schools, higher education, and roads, bridges, and transit.” There is no commitment to dedicating the “taxpayer refunds” to public schools, higher education, roads, bridges, and transit. There is no “shall” or “must” in this proposition. Instead, it is very open ended and does not allow the voters and taxpayers to know how the money will actually be spent, nor the percentages for each category.

Keep in mind that House Speaker K.C. Becker, one of the sponsors of the bill that produced Proposition CC, back in April during her discourse with Representative Susan Beckman in a House Finance Committee hearing, said, “As you know, Representative Beckman, one legislature can’t bind future legislators, so I don’t know what’s going to happen forevermore. And any change that is statutory, whether voters approve it or not, can always be changed by the legislature because the legislature always has the authority to change statutes.” These words from the Speaker of the House clearly states that there are no guarantees as to where the additional funds will go.

To rest the rest of this story, click (HERE):

Jul 04

EDITORIAL: Rebate grabbers at Colorado Capitol try a new scheme

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EDITORIAL: Rebate grabbers at Colorado Capitol try a new scheme

  • By: The Gazette editorial board
Colorado State Senate (copy) (copy)
Caption +
State politicians are scheming to have Gov. Jared Polis call a special session this summer. They need a chance to fix their big problem with Proposition CC.

Prop CC, referred to the ballot by the 2019 Legislature, would gut the Taxpayer’s Bill of Rights. Surveys show TABOR, passed by voters in 1992, is more popular than ever.

Taxpayers like TABOR because voters do not trust politicians on either side of the aisle. They are tired of legislators passing laws that counter their will, such as jobs-killing regulations of oil and gas that voters rejected on the ballot. They are tired of state officials acting broke while the economy generates mountains of surplus cash.

This year, with the booming state economy, TABOR might generate its largest tax rebate in history. Some politicians cannot stand it. They think they know best how best to spend the money. They loathe returning it to the people who earned it.
Jul 04

Colorado Governor Jared Polis Is Working On A New Plan To Block Tax Relief

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Colorado Governor Jared Polis Is Working On A New Plan To Block Tax Relief

Patrick Gleason Contributor 

Policy

I cover the intersection of state & federal policy and politics.

Colorado Governor Jared Polis (D) welcomed conservative economist Art Laffer to the state capitol in Denver today to help gin up Republican support for a potential deal intended to avert taxpayer refunds projected to be sent to Colorado taxpayers in the coming year, with Polis’ ultimate goal being the wounding of the nation’s strongest taxpayer protection measure so that it remains in effect in name only, not in practice.

Colorado’s Taxpayer Bill of Rights (TABOR), approved by voters in 1992 as an amendment to the state constitution, is the sturdiest taxpayer safeguard in the nation. Under TABOR, state revenue cannot grow faster than the combined rate of population growth and inflation.

Any state revenue collected in excess of the TABOR cap must be refunded to taxpayers. Thanks to healthy state revenue collections coming in above the cap allowed by Colorado’s Taxpayer Bill of Rights, current projections show the state will have to refund roughly $500 million to Colorado taxpayers next year. That won’t happen if Proposition CC, a measure ending TABOR refunds, is rejected by Colorado voters this November.

To read the rest of this story, click (HERE):

Jun 29

Caldara: Cowboy up and repeal of Taxpayer’s Bill of Rights

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Caldara: Cowboy up and repeal of Taxpayer’s Bill of Rights

In this file photo, volunteers pile up signs for backers of the 2005 ballot measures that aimed to lift some TABOR restrictions. Referendum C passed which allowed the state to retain expected refunds for five years and reset the TABOR base.

By JON CALDARA | Columnist for The Denver Post

PUBLISHED: June 28, 2019 at 2:14 pm

Come on you taxpayer-hating, consent-loathing, voter-fearing pantywaists.

Cowboy up and put a full repeal of our Taxpayer’s Bill of Rights on the ballot. You know you want to. So just do it.

I’m talking to you in the Colorado Legislature who’ve been calling tax increases “fees” because you don’t trust the people who elected you to vote on their own taxes. You who want another “TABOR time out” to nibble away consent and jack up spending limits permanently.

You’ve always hated TABOR because you hate asking for permission to raise taxes. You hate asking to raise debt. You hate asking to keep excess tax revenue above the rate of population growth and inflation.

You’ve used every conceivable loophole the courts have pried open for you to keep what would have been refunded to working families.

And now you never want to have to ask again.

To read the rest of this editorial, click (HERE):

Jun 20

How much Colorado taxpayers will get in TABOR refunds depends on these two wildcards

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How much Colorado taxpayers will get in TABOR refunds depends on these

How much Colorado taxpayers will get in TABOR refunds depends on these two wildcards

A ballot measure in November will ask voters a key question, and now lawmakers are talking about a special legislative session, too

POLITICS AND GOVERNMENTPRIMARY CATEGORY IN WHICH BLOG POST IS PUBLISHED

John Frank

The Colorado Sun — johnfrank@coloradosun.com

Colorado taxpayers could get a potential TABOR refund worth hundreds of dollars over the next three years — or not.

How much the state returns to taxpayers depends on two major questions, one that Democratic leaders will answer and another that voters will decide.

The two combine to form a political puzzle for Democrats and a test case for critics who want to weaken the Taxpayer’s Bill of Rights, the state’s only-in-the-nation limits on government spending.

The first question is whether Democratic Gov. Jared Polis and top lawmakers will call a special legislative session to raise the TABOR revenue cap. Democratic leaders acknowledged Wednesday that it’s an option being discussed, and if it happens, it could substantially reduce projected taxpayer refunds for 2020.

To read the rest of this story, click (HERE)

Jun 20

Even the Denver Post is skeptical of Proposition CC

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Want to repeal TABOR? We do too, but here’s some realistic advice

We’ve always thought a repeal of the Taxpayer’s Bill of Rights would be prudent. We now know, thanks to a Colorado Supreme Court ruling, that it’s possible; all that remains to be known is if it’s plausible.

Common lore and a dismal record of voter approval for tax increases would indicate that voters in fact like TABOR. When asked to raise taxes, as required under TABOR, voters have said no, consistently.

This summer, the conversation is going to heat up around TABOR, especially given that taxpayer refunds are in the forecast. We have some advice for how opponents of the rigid and restrictive amendment should frame the conversation.

First, we are no longer convinced that the state needs more revenue for the general fund. The state’s economy is booming, and thanks to the Tax Cuts and Jobs Act, revenue from state income tax filings has spiked in Colorado.

How much more revenue are we talking about?

To read of the rest of the Denver Post Editorial, click (HERE):

Jun 19

Colorado taxpayers possibly headed for both TABOR refund and tax cut

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Colorado taxpayers possibly headed for both TABOR refund and tax cut

  • Anna Staver
  • PUBLISHED:  | UPDATED: 

Coloradans are inching closer to their first TABOR tax refunds in years, according to updated state revenue forecasts released Wednesday.

In fact, state collections have been so strong that taxpayers are likely to get both a sales tax refund and a state income tax cut, according to Kate Watkins, the chief economist for Colorado’s Legislative Council.

She and her team estimate TABOR will drop the state’s income tax rate from 4.63 percent to 4.5 percent for both 2019 and 2020. For someone who makes $50,000 a year that’s a savings of $65. The sales tax refund amount is based on a complicated formula, but it ranged from $13 to $41 when the state last gave them out, in 2015.

Click (HERE) to read the rest of the story.

Jun 18

TABOR Committee responds to Court ruling on TABOR repeal

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TABOR Committee responds to Court ruling on TABOR repeal

 

Colorado’s Constitution contains a provision which requires that all matters proposed by ballot initiatives can address only one subject.  Yesterday, the Colorado Supreme Court allowed a ballot measure to proceed that would wipe out the Taxpayer’s Bill of Rights in its entirety.  The Court explicitly threw out a quarter-century of precedent.

The TABOR Committee adamantly condemns the Court’s determination.

“The Court has become dangerously unmoored from the clear meaning of the state constitution,” protested Penn Pfiffner, the Committee’s chairman.  The TABOR Committee points out that the Taxpayer’s Bill of Rights includes not only the frequently-debated provisions for slowing the growth of government, but also for example

  • election provisions that call for, among other things, notification of the citizens by any Colorado government of any election,
  • requirements for emergency reserves at all levels of government
  • a state-wide prohibition on real estate transfer taxes ,
  • rules for property tax assessments
  • rights of local districts to resist state-imposed mandates.

Committee Board director Rebecca Sopkin observed, “It is strange that the Court found all of this to be one subject. The Court held that all of the above provisions and rights are ‘necessarily and properly connected,’ as though no one of them could exist without the others. We find that to be preposterous.”

In a scathing dissent, Justice Marquez pointed out that using the Court’s logic, a single measure could repeal the entire Colorado Bill of Rights.  Petitioners could simply substitute the Bill of Rights[1] for the Taxpayer’s Bill of Rights[2].

 

The TABOR Committee finds it unsettling that the Colorado Supreme Court appears to take sides.  It specifically addresses[3] what seems to be at the heart of issue – that it would be difficult and expensive to repeal the Taxpayer’s Bill of Rights in a “piecemeal” manner.  Does the Court step into the political arena in an attempt to collaborate and cooperate with TABOR opponents? The Court should be impartial rather than act to relieve TABOR opponents of “expense and difficulty.”

 

The single subject issue arose as a ballot initiative in 1994. TABOR was very much part of the debate. The official summary (Blue Book) specifically noted that if the Single Subject Rule were to be passed, then it would not be possible to repeal TABOR in a single vote.  Instead, it would be necessary to address its provisions one at a time.  Citizens passed the measure.  The Court ignored the will of the people, history, established law, and common sense in its Opinion.

[1] Colorado Constitution Article 2

[2] Colorado constitution Article 10, Section 20

[3] Opinion, page 12