Sep 04

Ballot measure seeks tax hike for higher income earners in 2026

A coalition led by a Colorado think tank will file a ballot initiative on Wednesday to raise state income tax rates on annual household incomes and corporations with earnings above $500,000.

The ballot measure, which sets up a “graduated” income tax, would also provide a tax break for households with incomes below the $500,000 threshold.

Broadly speaking, under a graduated income tax — which is also known as “progressive” tax — the rates are divided into brackets. The lower brackets pay a smaller rate; the higher levels are taxed a bigger rate. A graduated system would eliminate Colorado’s flat tax rate.

Under the coalition’s proposal, the higher bracket would pay more so that even with the tax break for incomes below $500,000, the graduated system would still pull in a bigger net revenue for the state government.

Click (HERE) to continue reading this TABOR article at Colorado Politics

Aug 24

Colorado Democrats have long been critical of TABOR—the Taxpayer’s Bill of Rights.

FYI:
Colorado Democrats have long been critical of TABOR—the Taxpayer’s Bill of Rights.

? What Is TABOR?
TABOR is a constitutional amendment passed in 1992 that:
• Limits how much revenue Colorado can collect and spend.
• Requires voter approval for any tax increases.
• Mandates refunds to taxpayers when revenue exceeds a cap based on inflation and population growth.
It’s popular among many voters for its taxpayer protections.

?? Colorado Democratic Party position on TABOR
Colorado Democrats have consistently expressed frustration with TABOR’s constraints since it blocks their unlimited spending. Here’s what recent reporting shows:
• Ongoing Efforts: Democrats have tried for decades to dismantle TABOR. Despite controlling the state government for seven years straight, they’ve made little headway due to TABOR’s popularity and constitutional entrenchment.
• Recent Moves: In 2025, some Democratic lawmakers introduced a resolution to direct the legislature’s legal team to file a lawsuit challenging TABOR’s constitutionality. The argument was that TABOR violates the U.S. Constitution’s guarantee of a “republican form of government” by requiring voter approval for tax increases.
• Internal Disagreement: While many Democrats agree TABOR is problematic, they’re divided on how to address it—whether through legal challenges, ballot measures, or incremental reforms.
• Platform Status: There’s clear evidence that “Repeal TABOR” is an official plank in the statewide Democratic platform and is certainly a recurring theme in their legislative agenda and public statements.

?? Political Reality
Despite Democratic control, TABOR remains intact because:
• Voter Resistance: Ballot measures to retain excess revenue (Propositions CC in 2019 and HH in 2023) were rejected by voters.
• Strategic Caution: Democrats are wary of political backlash, especially in swing districts or rural areas where TABOR is popular.

? Summary
So, while many Colorado Democrats strongly oppose TABOR and some have pursued legal and legislative avenues to weaken or eliminate it, it’s accurate to say the party has officially declared war on TABOR in its platform. The issue is deeply divisive, both within the party and among voters.

#HandsOffTABOR
#DontBeFooled
#ItsYourMoneyNotTheirs
#TABOR
#FollowTheLaw
#FeesAreTaxes
#VoteOnFees
#ReplaceThemAllForNotFollowingVotersWishes

Aug 06

Understanding TABOR Refund History: A Comprehensive Guide

tabor-refund-history-colorado-guide
Refunds & Benefits

Understanding TABOR Refund History: A Comprehensive Guide

The Taxpayer’s Bill of Rights (TABOR) is a cornerstone of Colorado’s fiscal policy, enacted in 1992 to limit state and local government revenue growth and return excess funds to taxpayers. The TABOR refund history reflects decades of surplus distributions, evolving mechanisms, and economic impacts, making it a critical topic for Colorado residents. This guide dives deep into the historical context, refund mechanisms, amounts, eligibility criteria, and key milestones of TABOR refunds, offering a detailed, SEO-optimized resource for understanding this unique program. Whether you’re a long-time Coloradan or new to the state, this article provides clear, actionable insights to help you navigate and claim your refunds.

Since its inception, TABOR has mandated that surplus revenue—beyond inflation and population growth limits—be refunded through methods like sales tax refunds, income tax rate reductions, and direct payments. Over the years, refund amounts have varied based on economic conditions, with notable payouts like the $750 single-filer refund in 2022 and the projected $1,700 in 2025. By exploring the history of TABOR refunds, residents can better understand eligibility, filing deadlines, and how to maximize their financial benefits.

Table of Contents

What Is TABOR and Why Does It Matter?

The Taxpayer’s Bill of Rights, approved by Colorado voters in 1992, caps government revenue growth to the rate of inflation plus population growth. When state revenue exceeds this limit, the surplus must be returned to taxpayers unless voters approve retaining it. This mechanism ensures fiscal discipline and directly benefits residents through refunds. Understanding the TABOR refund history is essential for Coloradans to anticipate payments, meet filing requirements, and stay informed about legislative changes that may affect future refunds.

For example, in 2023, eligible taxpayers received $800 (single filers) or $1,600 (joint filers) through sales tax refunds, a shift from earlier years when amounts varied by income. This guide breaks down these changes, offering lists and tables to clarify how refunds have evolved and what to expect in 2025.

Historical Overview of TABOR Refunds

The evolution of TABOR refunds showcases Colorado’s commitment to returning excess revenue to its citizens. Below is a detailed timeline of key milestones in TABOR’s history, highlighting legislative changes, refund mechanisms, and significant payouts.

Timeline of TABOR Refund Milestones

  • 1992: Voters approve TABOR, establishing revenue limits and mandating refunds for surplus funds.
  • 1997: First TABOR refunds issued, primarily through sales tax refunds, marking the beginning of surplus distributions.
  • 2005: Referendum C allows the state to retain some surplus revenue for five years, temporarily reducing refunds.
  • 2017: Senate Bill 17-267 prioritizes reimbursements to local governments for property tax exemptions before issuing refunds.
  • 2021: Temporary income tax rate reduction from 4.55% to 4.50% for all filers, alongside sales tax refunds.
  • 2022: Permanent income tax rate reduction to 4.40% approved by voters, with $750 single-filer and $1,500 joint-filer refunds issued as “Colorado Cash Back” checks.
  • 2023: Senate Bill 23B-003 standardizes refunds at $800 (single) and $1,600 (joint), simplifying the process.
  • 2024: Income tax rate reduced to 4.25% due to a $1.5 billion surplus threshold, with sales tax refunds projected at $326 (single) and $652 (joint).
  • 2025: Forecasted refunds reach up to $1,700 for eligible filers, driven by strong economic growth in technology and tourism sectors.

This timeline illustrates how TABOR refunds have adapted to economic and legislative shifts, ensuring taxpayers benefit from surplus revenue.

TABOR Refund Mechanisms: How They Work

TABOR refunds are distributed through specific mechanisms, which have evolved to balance fiscal responsibility and taxpayer benefits. Below is a comprehensive list of the primary refund methods used historically and their applications.

Continue reading

Step Up. Speak Out. Defend TABOR.

Featured

The TABOR Foundation is looking to revive its’ speaker’s bureau.  Many of you will remember that we tried, with mixed results, to establish a speakers’ bureau to provide speakers for interested groups around the Denver metro area and across the state.  The goal, of course, is to educate people about the value of The Taxpayer’s Bill of Rights in limiting the state’s ability to tax its citizens.

 

In our past efforts to make the speakers’ bureau work, we had our ducks in a row—for the most part.  We have developed a PowerPoint presentation and have a laptop computer dedicated to that presentation.  We acquired a digital projector and a screen specifically for our speakers.  We also were able to tap into expert help with our messaging and for polishing our presenters’ skills.

 So, where’s the weak link?  Clearly, it’s in getting speaking engagements scheduled.  Doing so requires someone willing to make calls to groups that are looking for speakers for their (usually monthly) meetings.  To this point, we have had one person who committed to making calls to schedule speakers.

Let’s be honest.  There’s some tedium involved in scheduling these engagements.  The scheduler will typically need to contact the person in the organization who is responsible for the group’s programs.  There’s phone tag.  Or, you get to speak to the correct person only to find out that someone else has taken over the responsibility, and you’ll need to speak to him.

On the positive side, we plan to start approaching friendly groups—other like-minded organizations where members would be most receptive to our message.  Conversations tend to be easy.  Callers would likely find their calls to be well received.  It may take some patience to find a meeting time that matches our speaker’s schedule—a bit more tedium—but the person on the other end of the line will probably be helpful and cooperative.

Here’s the part where we want to improve on past efforts.  We’d like to find two volunteers who would commit to scheduling two speaking engagements per month.  Perhaps better still would be to find four callers, each of whom would commit to scheduling one engagement per month.  Assuming we can find multiple callers, we should probably plan on regular (monthly?) discussions to talk about how things are going and to address challenges people may be having.  I guess the bottom line is that we need volunteers who care about limited government and who want to contribute to the effort to rein in government excesses.

We’re asking for your help.  If you would be able to commit maybe a couple of hours per month to schedule engagements for us, I’d very much like to talk to you.  Or, if you might know of someone who would be willing to take on this role, I’d like to speak to you with the hope that you would make an introduction.

Bob Foland
Executive Director, The TABOR Foundation

TheTABORfoundation@gmail.com
Info@TheTABORcommittee.com

 

Jul 09

AFP-CO Launches TABOR Campaign Urging Coloradans to Contact Lawmakers

AFP-CO Launches TABOR Campaign Urging Coloradans to Contact Lawmakers

Jul 8, 2025 by AFP

DENVER, CO — Today, Americans for Prosperity-Colorado (AFP-Colorado) announced the launch of a statewide campaign targeting lawmakers who voted to in favor of repealing Colorado’s Taxpayer’s Bill of Rights (TABOR). The campaign also highlights and thanks lawmakers who voted to protect taxpayers and the Taxpayer’s Bill of Rights by opposing House Joint Resolution (HJR) 25-1023.

TABOR has been saving Coloradans more of their hard-earned money for three decades by requiring voters to approve tax increases. More than 70% of Coloradans support TABOR, yet year after year, Democrat lawmakers in Denver dream up new ways to gut it.

To continue reading the rest of this TABOR story, click (HERE) to go to the AFP website.

 

May 19

What is TABOR: The Taxpayer’s Bill of Rights? – Advance Colorado Rundown

Advance Colorado Executive Vice President Kristi Burton Brown gives a brief history and explanation of Colorado’s unique taxpayer protection: the Taxpayer’s Bill of Rights. This revenue cap limits the state government’s ability to spend taxpayer dollars and requires refunds to be sent to Coloradans when the government collects beyond the limit.

May 07

Legislators debate whether to sue over Taxpayer’s Bill Of Rights (TABOR)

FNF Tax Form
Leon Dewiwje | Unsplash
(The Center Square) – Colorado lawmakers are scheduled in the final days of the legislative session to consider a joint resolution that would require the General Assembly to sue over the state Taxpayer’s Bill of Rights.

The joint resolution only has until Wednesday to pass, before the General Assembly adjourns sine die. It hasn’t moved in the chamber since April 10, when it was laid over.

TABOR is the constitutional amendment passed by voters in 1992 that requires voter approval for all tax increases. The amendment also limits state revenue growth to inflation plus the rate of population growth, with the intent of controlling state spending. TABOR also requires any revenue surplus to be refunded to taxpayers.

To finish reading this TABOR story, please click (HERE) to go to The Center Square.