Category Archives: HJR25-1023

Apr 02

10th Circuit dismisses lawsuit challenging validity of TABOR

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We just wanted to remind you that the premise of this case was settled in December, 2021 but the political party on the left doesn’t learn. Here’s the headline and story:

10th Circuit dismisses lawsuit challenging validity of TABOR

FILE PHOTO: The Byron R. White U.S. Courthouse in Denver, which houses the Court of Appeals for the 10th Circuit.

MICHAEL KARLIK/COLORADO POLITICS

The federal appeals court based in Denver has dismissed the long-running lawsuit seeking to void Colorado’s Taxpayer Bill of Rights, finding in a 7-2 decision that a collection of local governments has no basis to challenge the 1992 constitutional amendment.

Chief Judge Timothy M. Tymkovich, writing for himself and six of his colleagues, concluded that the Boulder County Board of County Commissioners, a handful of school districts and one special district failed to show that the 1875 Enabling Act that guaranteed to Colorado a “republican” form of government had also given the local government entities the ability to challenge TABOR’s taxing and spending restrictions.

“Looking at the Enabling Act’s language, we conclude the plaintiffs cannot state a claim under the Act’s promise of a republican constitution. Neither the Enabling Act’s text nor structure supports the political subdivisions’ arguments. The clause promising a constitution republican in form has no clear beneficiary,” Tymkovich wrote in the Dec. 13 decision.

The ruling of the U.S. Court of Appeals for the 10th Circuit represents a blow to opponents of TABOR, who argue that it has starved governments of revenue and made crucial funding obligations, such as education and transportation, more difficult through the imposition of tax increases only at the permission of voters.

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Apr 01

Democrats roll out tax and TABOR reform plan

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Democrats roll out tax and TABOR reform plan to remake state finances, calling for “a reckoning”
Colorado lawmakers float legal challenge that, if successful, could kill TABOR outright

A group of Colorado lawmakers has unveiled a plan to fundamentally change state tax policy and attempt to eliminate the Taxpayer’s Bill of Rights, or TABOR.

The plan, announced Monday afternoon by Democratic legislators, includes reclassifying chunks of Colorado highway funding so it doesn’t fall under the TABOR spending cap, which would free up money for other things. They also hope to end Colorado’s flat income tax and replace it with a system in which higher-income taxpayers pay higher rates than low-income filers.

Lawmakers also introduced a resolution Monday that seeks to launch a lawsuit challenging the legality of TABOR, which was passed by Colorado voters in 1992, under the U.S. Constitution.

“The state is coming to a reckoning on whether we can sustain ourselves,” said Sean Camacho, a Denver Democrat. “And all of these measures are critical to figuring that out.”

The lawsuit resolution has attracted a roster of co-sponsors, including some top legislative leaders. The proposals come as Colorado faces a budget hole of more than $1 billion because of the cap set by TABOR.

TABOR limits how much state spending can grow based on inflation and population growth. Certain sectors of government spending, chiefly mandatory Medicaid costs, have far outstripped the pace of consumer inflation, effectively eating into how much the state can spend on nonmandatory programs.

To read the rest of this article, click (HERE) to go to the Denver Post.

Mar 23

Rep. Gonzalez: Colorado doesn’t have a revenue problem, it has a spending problem

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By Rep. Ryan Gonzalez / March 21, 2025 / | Guest Commentary, Rocky Mountain Voice

In the state of Colorado, we are facing over a $1.2 BILLION dollar shortfall. As we are now halfway through the 2025 legislative session, we have seen little progress from the lawmaking majority on making hard and significant cuts to our budget.

Rather than admit the improper allocation of taxpayer dollars, the majority uses this predicament to go after and attack our Taxpayer Bill of Rights (TABOR).

Our state budget this year is over 43 BILLION. In the last 6 years they have gone from a budget surplus to a very progressive spending spree at the expense of taxpayers.

More offices, tax credits, and programs that require funding and eat away at TABOR refunds have been – and continue to be –  the norm for the majority rule in Colorado.

Much of this is due, in part, to the COVID ripple effect that we are seeing now, just years in the making. As a first term legislator, I can see – firsthand – many problems in how things are being managed and run under the Gold Dome.

We do not, and I cannot stress this enough, we do not have a revenue problem.

We have a spending problem, a big one.

To continue reading this story, please click (HERE) to go to the Rocky Mountain Voice:

Mar 13

Letter to the Editor: Facts about TABOR

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Facts about TABOR

Editor:

The Taxpayer’s Bill of Rights (TABOR) was approved by voters in 1992. Colorado voters approved a measure which amended Article X of the Colorado Constitution that restricts revenues for all levels of government (state, local and schools).

Under TABOR, state and local governments cannot raise tax rates without voter approval and cannot spend revenues collected under existing tax rates without voter approval. Revenue in excess of the TABOR limit, must be refunded to taxpayers. Under TABOR, the state has returned more than $2 billion to taxpayers.

For 32 years Colorado citizens have received a TABOR check with no conditional requirements. Last year, taxpayers received an $800 check for one qualifying taxpayer or $1,600 for two qualifying taxpayers filing jointly.

Today’s Colorado Department of Revenue’s web page states:

“Attention, please remember that you must claim the state sales tax refund (TABOR refund) when filing your state income tax return or Property Tax/Rent/Heat Rebate (PTC) Application. If you claimed a 2024 refund, the TABOR refund will be combined and issued with your tax refund. Unlike the 2022 Colorado cashback, no separate check will be issued.”

Now you, the taxpayer, must opt in your “Modified Adjusted Gross Income” from your Federal Tax Report to determine your TABOR refund. If you do not fill in lines 31 to 34 on your state 2024 Colorado individual income tax return form DR 0104, you will not receive a refund. No $800 or $1,600 checks this year. Continue reading →