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Since 1992, the TABOR Foundation protects the Taxpayer’s Bill of Rights. We educate citizens on why it matters to have a vote on increased taxes and how a formula for predictable growth creates a sound economy.
We are all volunteers.
We give advice and direction to citizens working at their local level to stop TABOR violations. We assist as plaintiffs and “friends of the courts in lawsuits to stop such violations.
The biggest trick of politicians is calling a new tax a “fee” – whether it’s for plastic grocery bags, living in a special district, running a hospital, driving over a bridge, or funding a mandatory family leave program with an insurance “fee.” We’ve responded to inquiries not just in Colorado, but in states like South Dakota, Kansas, Arizona, Alaska and Florida.
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Your friends at the TABOR Foundation
The TABOR Foundation may have seen the final task for one of our lawsuits completed last Thursday, at least at the District Court level. Our supporters will undoubtedly remember that we are suing the State government about how it implemented a new $600 million/year bed tax without first obtaining voter approval, as required by the Taxpayer’s Bill of Rights. The money is funding the Hospital Provider program. The Foundation had to enhance the scope of the lawsuit after SB17-267 passed. That egregiously bad legislation moved the Hospital Provider program off the books, as well as cobbling together transportation plans, changing Medicaid reimbursement, sale & leaseback of state buildings, a net $400 million increase in the fiscal spending cap, increasing State debt by $2 Billion and more (so much for the single-subject mandate).
What happened last week, and where does the lawsuit stand?
All written arguments and counter-arguments have been submitted (“the case is fully briefed”) for the Summary Judgment phase. The Judge still owes a ruling on the Motion to Dismiss made by the State’s attorneys.
Although not a standard action in Colorado, we had a formal Hearing last week for both sides to present their arguments for the Summary Judgment. Each side was given roughly an hour to present its arguments, and there were questions from Judge Buchanan. Lee Steven, the lead attorney from Cause of Action Institute, was the legal representative from our side there. The Foundation’s Chairman, Penn Pfiffner, was present to represent the Plaintiffs.
Because it is not common to have oral argument for Summary Judgment, no clear Order was issued well in advance and as of just 10 days (+/-) before at least one of the attorneys for the Hospital Association was not sure that the Hearing had indeed been scheduled. That’s why formal notice came up so soon before the scheduled court date.
The important development is that both Plaintiffs and Defendants agreed that the ruling will be on the constitutionality and on interpretation of facts already in evidence. Therefore, it is more likely than not that the Judge will reverse (“vacate”) his Order for a five-day trial which is now scheduled to start on October 29. He promised to make this case a high priority. Given the circumstances, Judge Buchanan likely will release his ruling on the Motion to Dismiss and issue a final ruling on the case without any further action on the part of either Plaintiffs or Defendants. We can be reasonably certain that the losing side will appeal.
At this point, all of us – Defendants, Plaintiffs, attorneys – are set for a waiting game until we learn what Court wants to do about the scheduled trial, and then for the rulings.
Penn
Called the Taxpayer Bill of Rights, or TABOR, it took effect Dec. 31, 1992, and was designed to serve as another check against the growth of government. It requires that any increase in overall revenue from taxes not exceed the rates of inflation and population growth.
The TABOR Foundation, which was instrumental in advancing the amendment, maintains that it has been a successful measure.
Others maintain it interferes with advancing critical public spending initiatives. Sam Mamet, the executive director of the Colorado Municipal League, opposes TABOR. Mamet argued on the 25th anniversary of TABOR that “iIt is one of the most seriously damaging things the voters of the state have done to themselves in the last 25 years, in my humble opinion.”
Since its inception 26 years ago, many attempts have been made to amend, circumvent and litigate TABOR; the foundation counts at least 80 cases between 1993 and 2017.
Pfiffner said a perfect example of this is the 2015 lawsuit it filed, TABOR Foundation, et al. v. Colorado Department of Health Care Policy & Financing, et al. regarding Colorado’s “hospital provider fee,” which it argues is an unconstitutional tax.
The Economic and Revenue Forecast presented to the Joint Budget Committee in June showed that the state’s general fund is projected to close out fiscal 2018 with a $1.2 billion surplus.
Since Colorado’s Taxpayer’s Bill of Rights (TABOR) places a cap on annual state tax revenue the state can keep, spend or save, many wonder whether Coloradans will actually see tax refunds in 2020.
Bed tax law suit gets new life
DENVER — Ongoing litigation against the Colorado Department of Health Care Policy & Financing, among others, over a 2009 program that raised taxes via a “hospital provider fee,” has new energy after Cause of Action Institute announced earlier this month it would take on the representation of the plaintiffs in the case.
Cause of Action is a Washington D.C.-based 501(c)(3) organization that according to its website advocates for “economic freedom and individual opportunity advanced by honest, accountable, and limited government.”
Plaintiffs, who were originally represented by Mountain States Legal Foundation, had 60 days to find new counsel after Mountain States withdrew for reasons not related to the case or the plaintiffs.
Lee Steven and James Valvo are the lead attorneys. The Colorado-licensed attorney is Michael Francisco, who while working in the Colorado Attorney General’s office helped to write the defense of Colorado’s Taxpayer’s Bill of Rights (TABOR) in Kerr vs. Hickenlooper, which claimed TABOR was a violation of the U.S. Constitution’s guarantee of a republican form of government. That argument lost.
This case was initially filed in 2015. It asserts the state’s Hospital Provider Fee is actually a tax enacted in violation of the TABOR. Continue reading
Ongoing litigation against the Colorado Department of Health Care Policy & Financing, among others, over a 2009 program that raised taxes via a “hospital provider fee,” has new energy after Cause of Action Institute announced earlier this month it would take on the representation of the plaintiffs in the case.
Cause of Action is a Washington D.C.-based 501(c)(3) organization that according to its website advocates for “economic freedom and individual opportunity advanced by honest, accountable, and limited government.”
Plaintiffs, who were originally represented by Mountain States Legal Foundation, had 60 days to find new counsel after Mountain States withdrew for reasons not related to the case or the plaintiffs. Continue reading
Jon Caldara AUTHOR
As I’m watching the numbers roll in tonight from Colorado’s primary elections, I just had to tell you what the news might not pick up on, even if they noticed it. The big winner in tonight’s Republican Primary is our Taxpayer’s Bill of Rights.
You might recall last year several weak-kneed Republicans in the state legislature worked with 100% of the Democrats to blow a massive hole in TABOR. Senate Bill 267 labeled a giant tax hike as a “fee” and a $2 billion debt package as “certificates of participation” as a way to avoid going to the voters as required by TABOR. The end result is that while Trump gave you an income tax cut, these Republicans took it all away, without even asking.
Tonight Republican voters made very clear – when you betray us, when you betray our Taxpayer’s Bill of Rights, you will NOT go any higher in political office.
Three of the anemic Republicans who voted for this grand betrayal had the gall to run for higher office. State Senator Owen Hill wanted to become a U.S. Congressman, State Representative Polly Lawrence wanted to become Colorado’s State Treasurer, and State Representative Dan Thurlow wanted to graduate to State Senator.
All three lost in their primaries tonight.
Republicans should take note. You mess with our Taxpayer’s Bill of Rights, you go no higher in elected office (at least as a Republican).
Join our TABOR Yes coalition right now and help politicians remember why we love TABOR!
Think Freedom,
Jon
The TABOR Foundation is suing the State of Colorado over the bed tax termed a “Hospital Provider” charge, which was imposed without voter approval in strict violation of the Taxpayer’s Bill of Rights. Our lawsuit had to be substantially amended when Senate Bill 17- 267 further flaunted the constitution by increasing the tax limit by $400+ million, defining the hospital welfare program as an off-the-books government business, issuing $2 billion in debt and much else – all without any regard to the requirements in TABOR.
In late March, we learned that our attorneys at Mountain States Legal Foundation had to withdraw. From our outside observation point, some internal reorganization appears to have been the reason. From everything that I have seen and heard, neither the TABOR Foundation nor the other three Plaintiffs contributed to the difficult situation.
In early April, Judge Buchanan gave us 60 days to find replacement counsel.
This email is a happy announcement that the TABOR Foundation met that deadline to recruit new attorneys and the hand-off is just about complete. Yesterday, the TABOR Foundation appeared at a new Hearing as ordered by Judge Buchanan. With us were the outgoing attorneys and participating by telephone were our new attorneys. One of the other Plaintiffs, Scott Rankin, also attended. The Court approved the substitution. We have pulled together another very strong team so the outlook is positive. Our new legal representation is by Cause of Action Institute, with Lee Steven and James Valvo stepping into the lead roles. Our Colorado-licensed attorney is Michael Francisco, who while working in the Colorado Attorney General’s office helped to write the defense of TABOR in Kerr vs. Hickenlooper.
Now that the legal activity may move forward, look for more communications about developments no later than the fall…..
Penn R. Pfiffner
Chairman
