Category Archives: Legal Issues

Oct 16

Wednesday hearing ramps up discussion on ballot initiative to create progressive income-tax system

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A person puts a ballot into an election box in front of a Colorado flag.

Posted By: Ed Sealover October 15, 2025

Though the 2026 election remains nearly 13 months away, debate is heating up around a proposed initiative that would replace Colorado’s flat 4.4% income tax with a graduated system that imposes higher tax rates on businesses and individuals with higher incomes.

A coalition led by the Bell Policy Center is pushing the proposal, which is estimated to lower taxes for any person or company making less than $500,000 a year and raise them for those making more. The proposal is expected to bring in between $2.4 billion and $3.25 billion in its first year, and at least one version of the initiative proscribes that new money would go to public education, health care, child care and non-policing programs meant to improve public safety.

The effort ran into a setback Wednesday before the state Title-Setting Board, which ruled unanimously that it deals with more than one subject, which is illegal under Colorado law. But rather than stop the initiative, the decision will require its backers, which also include groups like the Colorado Children’s Campaign and Colorado Consumer Health Initiative, to rewrite the proposal, potentially breaking it into multiple measures.

To continue reading the rest of this story, please click (HERE).

Webinar: Understanding TABOR

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Webinar: Understanding TABOR

October 30, 2025 12:00 PM to 1:00 PM

Register

The Colorado Supreme Court recently decided its first case interpreting Colorado’s Taxpayer Bill of Rights (TABOR) in several years.

In MetroPCS v. City of Lakewood, the Court held that the city’s revisions to a pre-TABOR business and occupation tax relating to telecommunications were “new taxes” and invalid without prior voter approval.

TABOR experts and the lawyers who litigated the case for the city will discuss the case, the Court’s reaction to the parties’ arguments, and the implications municipalities dealing with similar tax scenarios and TABOR generally.

Speakers:  David Broadwell, former CML general Counsel John VanLandschoot, senior assistant city attorney, City of Lakewood Dalton Kelley, Butler Snow LLP

https://www.cml.org/home/networking-events/event-detail/2025/10/30/default-calendar/webinar-understanding-tabor-web-103025

 

 

Sep 11

The TABOR Committee’s Response about the T-Mobile/City of Lakewood Tax Case

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The members of the TABOR Committee certainly were glad that both the trial court and the Colorado Supreme Court acted to preserve this piece of the Taxpayer’s Bill of Rights : (https://aboutbtax.com/bjrH).  We have thought for years that courts have been too lenient in allowing the weakening of TABOR, and so strongly endorse this defense of the constitution.

The City of Lakewood tried to wiggle past this new tax without prior voter approval by expanding the reach of a limited and old telecommunications tax.  That the judicial system confirmed that new technologies must be treated as such in order to be taxed and therefore require voter approval, is an excellent protection for the citizens of our state.  The application of this understanding, that newly developed inventions cannot have old taxes extended to them, but must first ask the voters, is an important provision going forward that should cover a host of new ideas and innovations.  The ruling also somewhat limits the damage done in the rulings for the TABOR Foundation vs. RTD case, in which taxes imposed on items never taxed before without a vote were allowed by the courts.

We were also thankful that the justices on the Supreme Court all understood and applied the plain meaning of TABOR and released the Opinion unanimously.

An issue that we wish would have been revisited was argued by the City to allow the new taxes because the taxes raised were too small to be relevant.  It should be emphasized that such an argument always should be seen as nugatory, because TABOR has no de minimis language anywhere in its constitutional section.  In fact, the opposite applies.  Any tax increase ballot must conform to specific language that forecasts the amount to be raised.  If the receipts come in higher than the projection, “[T]he excess shall be refunded” and the tax rate adjusted downward to meet the limits (paragraph 7(d)).  No exception is mentioned in the provision.  In the RTD case mentioned above, the Supreme Court then legislated the de minimis provision into TABOR, creating it out of whole cloth.

Penn Pfiffner
TABOR Committee Chairman

Sep 11

Colorado Chamber Applauds Landmark TABOR Decision from State Supreme Court

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For media inquiries, please contact Cynthia Eveleth-Havens at CynthiaE@cochamber.com.

DENVER – The Colorado Chamber of Commerce today applauded the Colorado Supreme Court’s decision in MetroPCS v. City of Lakewood, determining that the City of Lakewood failed to comply with Colorado’s Taxpayer’s Bill of Rights (TABOR). The Colorado Chamber submitted an amicus brief on the case in December 2024.

“This landmark case draws a sharp line in the sand for the state and local jurisdictions trying to tax voters without their approval,” said Colorado Chamber President and CEO Loren Furman. “This is the first time the Colorado Supreme Court has found a violation of TABOR’s voter approval requirements for new taxes, which could set an important precedent moving forward. Businesses depend on the predictability of our laws and tax policies, and we applaud the Court’s decision to prohibit taxing authorities from unilaterally imposing new taxes without the consent of voters.”

The Court ruled that Lakewood violated the state constitution by expanding a 1969 tax ordinance twice in the last three decades when it enacted a business and occupation tax on cell service providers without prior voter approval. The Court declared the ordinances violated TABOR laws making them void and requiring Lakewood to refund the tax it collected unlawfully over the past years.

The Colorado Chamber’s prior amicus brief can be found here: https://cochamber.com/wp-content/uploads/T-Mo-CO-Brief-of-Amicus-Curiae-Colorado-Chamber-of-Commerce.pdf 

Colorado Chamber Applauds Landmark TABOR Decision from State Supreme Court

Sep 09

Colorado Supreme Court finds Lakewood unconstitutionally expanded phone provider tax

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Colorado Supreme Court finds Lakewood unconstitutionally expanded phone provider tax

The Colorado Supreme Court ruled on Monday that Lakewood improperly expanded the scope of a 1969 tax ordinance twice to encompass cell phone providers without holding the popular vote the state constitution requires.

Click (HERE) to read the whole story

Sep 06

Colorado legislators deny move to delete ‘tax increase’ language in ballot title in statewide publication

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Colorado legislators on Thursday rejected an attempt to change the title of a ballot measure in a widely disseminated publication in order to avoid mentioning that it would result in a tax increase for households with incomes above $300,000 a year.

The proponent of the change argued that keeping “tax increase” in the measure’s title would suggest that everybody’s taxes are going up. Legislators who balked at the move said the proposal, indeed, increases taxes — and policymakers should not hide that fact.

At issue is Proposition MM, which seeks to raise $95 million more for a school lunch program offered free to all K-12 students. Voters had approved the program in 2022, but it has run in the red from the beginning, given that every public school child can now receive a free breakfast and lunch, regardless of income.

Lawmakers had been scrambling to fill that funding gap in the last two years. They have since decided to ask voters to raise the tax liability of residents earning above the $300,000 threshold. That proposal is already slated for this November’s ballot.

Click (HERE) to continue reading this story at Colorado Politics.

Sep 06

The Taxpayer’s Bill of Rights is located in Section 20 of Article X of the Colorado Constitution. The text of the section is as follows:

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The Colorado Taxpayer’s Bill of Rights (TABOR) requires voter approval for all new taxes, tax rate increases, extensions of expiring taxes, mill levy increases, valuation for property assessment increases, or tax policy changes resulting in increased tax revenue.

Titles shall have this order of preference: “NOTICE OF ELECTION TO INCREASE TAXES/TO INCREASE DEBT/ON A CITIZEN PETITION/ON A REFERRED MEASURE.”

https://ballotpedia.org/Colorado_Taxpayer%27s_Bill_of_Rights_(TABOR)

Aug 24

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

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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

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

Understanding TABOR Refund History: A Comprehensive Guide

ByTeam Admin

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 →

Aug 06

Colorado’s TABOR-exempt revenue has increased nearly 30% since 1996, study finds

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Colorado’s TABOR-exempt revenue has increased nearly 30% since 1996, study finds

CSI enterprises.jpg
Amount of state revenue subject to TABOR and exempt from TABOR since 1996. Graph courtesy Common Sense Institute.

State spending that is exempt from Colorado’s Taxpayer’s Bill of Rights has increased by nearly 30% over the past 30 years, according to a report by the public policy think tank Common Sense Institute.

While TABOR places a limit on how much revenue the state can retain each fiscal year, certain sources — such as voter-approved changes, federal funds, and state enterprises — are exempt.

According to the Bell Policy Center, enterprise funds are state-owned “businesses” that provide goods or services in exchange for revenue. Examples include the state lottery and the Colorado Healthcare Affordability and Sustainability Enterprise (CHASE).

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