Category Archives: Legal Issues
Legislators debate whether to sue over Taxpayer’s Bill Of Rights (TABOR)

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.
Why have Colorado Democrats struggled to repeal TABOR?
Colorado Democrats fail to challenge TABOR as legislative session nears end
Colorado Democrats fail to advance their resolution challenging the Taxpayer Bill of Rights before the legislative session ends Wednesday.
DENVER — A Democratic-led effort to challenge Colorado’s Taxpayer Bill of Rights (TABOR) will not advance before the legislative session ends Wednesday, despite the party’s complete control of state government.
State Rep. Sean Camacho, D-Denver, who sponsored a resolution to initiate a lawsuit seeking to have TABOR ruled unconstitutional, confirmed the measure will not receive a vote before midnight, ensuring the resolution will not have enough time to go through all the steps in the House and Senate by Wednesday.
“It is not happening,” Camacho said.
He did not know why it was not being put to a vote, and as of Monday night, a spokesman for House Speaker Julie McCluskie, D-Dillion, had not responded to an 12:35 p.m. text message regarding the vote.
TABOR, which has been state law since 1992, limits how much revenue Colorado can collect and spend each year. It also requires refunds to taxpayers when the state exceeds those limits. Democrats have increasingly cited TABOR as the reason behind this year’s $1 billion in state spending cuts.
To continue reading the rest of this story, click (HERE) to go to 9 News
Colorado Lawmakers Push to Sue Taxpayers — Using Taxpayer Money
Colorado Lawmakers Push to Sue Taxpayers — Using Taxpayer Money
Colorado taxpayers and voters are on high alert after the introduction of House Joint Resolution HJR25-1023, sponsored by Democrat Representatives Sean Camacho and Lorena García and Democrat Senators. Lindsey Daugherty and Iman Jodeh. This resolution would initiate a taxpayer-funded lawsuit to challenge the constitutionality of the Taxpayer’s Bill of Rights (TABOR). TABOR was a citizen-initiated, and Colorado voter-approved, constitutional measure in 1992 and has been protecting taxpayers for over thirty years. Republican Representatives and Senators have publicly and vigorously expressed opposition to the resolution.
Ironically, this legal attack, led by Democrat sponsors, would be paid for by the very people TABOR was designed to protect.
The sponsors argue that TABOR violates the U.S. Constitution’s guarantee of a “republican form of government” — claiming that only elected lawmakers should decide tax policy, not voters. But that argument flatly contradicts Colorado’s own history and the words of a former Democratic governor.
In August 1910, Governor John F. Shafroth called a special legislative session to enshrine the citizen right to initiative and referendum into the Colorado Constitution. His message to the General Assembly, reprinted in The Walsenburg World (Aug. 11, 1910), made the purpose clear:
“The law of the Initiative and Referendum places the government nearer to the people, and that has always been the aim of the framers of all republican forms of government.”
A Democrat said that. And yet in 2025, Democrats are sponsoring a resolution to sue the people for using those very rights.
Last Thursday, I hand-delivered that quote and the historical context to legislators — sliding it under many office doors in hopes it would be read without me there. In the chaos of the session’s final days, I can only hope some of them reflect on how far their party has drifted.
There are rumors the sponsors might delay action on the resolution this session out of political caution and risking their seats in fiscally conservative districts. But don’t relax — they’ve already said they are preparing a 2026 ballot measure to dismantle TABOR. It’s predicted to resemble 2005’s Ref C, so voters should brace for misleading ballot language and long-term consequences.
Here’s what Ref C did: Taxpayers forfeited TABOR refunds for 5-years and let the state permanently keep billions beyond the voter-approved revenue cap.
REF C fiscal impact:
From 1992 – 2004, TABOR has refunded about $11.98 billion to taxpayers.
In contrast, Ref C has allowed the state to retain over $37.23 billion. That’s three times more money kept by government than returned to the people.
That $37.23 billion is in addition to the allowed reasonable TABOR cap of letting government tax revenue grow by inflation + population.
That’s what’s at stake — not just dollars, but your constitutional right to say no.
Natalie Menten
TABOR Board Member
Colorado General Assembly bills along with their fiscal notes and TABOR impact
Have you ever wished for a spreadsheet listing all the current (or prior) Colorado General Assembly bills along with their fiscal notes and TABOR impact?
It’s available along with some other datasets—if you know where to look.
? Like here: https://leg.colorado.gov/publications/fiscal-note-reports-2025
Majority Democrats move to slam door on Colorado citizen engagement
A new Democrat-backed bill moving rapidly through the Colorado legislature poses a serious threat to one of the most fundamental rights in our state Constitution: the right of citizens to initiate laws through the petition process.
And hot on the heels of that is yet another legislative attack on the Colorado Taxpayer’s Bill of Rights (TABOR).
House Bill 25-1327, which has already passed both the House and the Senate State, Veterans, and Military Affairs Committee, would significantly restrict the ability of Coloradans to bring citizen initiatives forward. Among other provisions, it shortens an already tight timeline for title-setting, imposes new procedural hurdles, and adds new fines of up to $1,500 on petition organizers for non-compliance with reporting requirements. Continue reading
Hillman: TABOR is the people’s law—Democrats want to sue it out of existence
By Mark Hillman | Colorado Politics
Lawmakers and special interests routinely ask Colorado voters to raise taxes so they can spend more of our money. Most often, voters say, “No!”
Now certain “progressive” Democrat lawmakers plan to use our own tax dollars to sue us for limiting their power to raise our taxes.
That’s disgusting even by the gutter standards of this legislature.
Having demonstrated their contempt for the rights of law-abiding Coloradans to exercise freedom of speech and to keep and bear arms as protected by the U.S. Constitution, Democrats at our State Capitol now want us to believe they care about respecting that same Constitution.
Led by Reps. Sean Camacho (D-Denver) and Lorena Garcia (D-Adams County) and Sens. Lindsay Daugherty (D-Arvada) and Iman Jodeh (D-Aurora), Democrats have proposed a resolution (HJR 1023) to order the state to initiate a lawsuit challenging the Taxpayer’s Bill of Rights (aka TABOR) in our state constitution.
Defending TABOR is the state’s responsibility, but no one currently holding statewide elected office publicly supports TABOR, so Colorado taxpayers have a right to believe the deck is stacked to screw us.
If you’re reading this, pause and send a letter to your CO Rep/Senator in opposition to HJR25-1023
Priscilla Rahn @RahnforDougCo
If you’re reading this, pause and send a letter to your CO Rep/Senator. Here is my letter on Res 1023 (Lawsuit to eliminate TABOR.) Can you believe Democrats want to use our public tax dollars to sue “WE THE PEOPLE?” HANDS OFF TABOR!
—-
To the Honorable Members of the Colorado General Assembly,
I write to you in opposition of House Joint Resolution 25-1023, which seeks to challenge the constitutionality of the Taxpayer’s Bill of Rights (TABOR), Article X, Section 20 of the Colorado Constitution.
This resolution proposes a lawsuit alleging that TABOR violates the Guarantee Clause of the U.S. Constitution and the Colorado Enabling Act by limiting the legislature’s authority over taxation and spending.
The claims against TABOR are constitutionally unsound and ignore both the sovereign will of the people of Colorado and foundational principles of federalism and state constitutional self-determination.
1. TABOR Is a Legitimate Exercise of Constitutional Amendment Power
The Colorado Constitution, Article V, Section 1, enshrines the power of the people to legislate through initiative and referendum, a principle established since our state’s founding. This power includes the ability to amend the Constitution directly — as was done with the adoption of TABOR in 1992.
2. The Guarantee Clause Does Not Prohibit Direct Democracy
The U.S. Supreme Court has consistently treated claims under this clause as nonjusticiable political questions. The presence of direct democracy in a state — such as ballot initiatives — has never been held to violate the republican form of government. Many states, including Colorado, have long utilized ballot measures as an enhancement to representative democracy, not a threat to it.
3. TABOR Reinforces Accountability and Fiscal Restraint
TABOR was adopted after years of public concern over unchecked government spending and tax increases. It does not abolish the legislature’s power — it simply requires consent from voters before taxes are raised or new debt is incurred.
TABOR protects Coloradans by ensuring:
• Transparency in budgeting and taxation
• Taxpayer control over fiscal expansion
• A clear and predictable structure for government finance.
4. TABOR Reflects the Ongoing Will of the People
TABOR has survived multiple attempts at repeal or revision, and the voters have repeatedly affirmed its core protections. Any legislative attempt to sue the people’s will out of existence — without first repealing TABOR through democratic means — risks undermining public confidence in both this body and our constitutional process.
Instead of litigating against the will of the people, I urge you to honor our voices.
#HandsOffTABOR
#DontBeFooled
#ItsYourMoneyNotTheirs
#TABOR
#FollowTheLaw
#FeesAreTaxes
#VoteOnFees
#ReplaceThemAllForNotFollowingVotersWishes
https://x.com/RahnforDougCo/status/1911082221416349714
HJR 1023: Colorado lawmakers’ constitutional ignorance on display
HJR 1023: Colorado lawmakers’ constitutional ignorance on display
- April 9, 2025
- Rob Natelson
This article first appeared on April 9, 2025 in Complete Colorado.
To understand why some members of the Colorado legislature are unworthy of your trust, look no further than their current effort to take away your state tax refunds and abolish your right to vote on taxes, spending, and debt.
An astounding 44 of 100 lawmakers are sponsoring House Joint Resolution (HJR) 25-1023. This resolution would spend tax dollars on a lawsuit to void the Colorado Taxpayer’s Bill of Rights (TABOR). Coloradans voted to add this valuable protection to the state Constitution in 1992.
I’ve listed the sponsors at the end of this column, so you can see who they are and what districts they so poorly represent. I’ve also included a link so you can see their party affiliation and email addresses and another link so you can find whether you live in any of their districts.
HJR 1023 displays both disdain and greed. But in this column. I’ll focus on two other displayed characteristics: One is deep ignorance among the sponsors. The other is a dull refusal to take even the easiest steps to cure that ignorance.
The problems in HJR 1023 begin in its preamble—a list of “Whereas” clauses. It reads in part as follows:
- “WHEREAS, The “Enabling Act of Colorado” required the territory of Colorado to adopt and maintain a constitution that adopted the constitution of the United States and was “republican in form”; and
- “WHEREAS, Under the Guarantee Clause of section 4 of article IV of the United States constitution, “the United States shall guarantee to every state in this Union a republican form of government”; and
- “WHEREAS, The drafters of the United States constitution envisioned the guarantee of a republican form of government entailing a representative democracy in which legislative bodies determine policy by enacting laws through deliberation and compromise; and
- “WHEREAS, [TABOR] removed fundamental legislative authority and power in matters of revenue and expenditure from the institutions of representative democracy, namely, the General Assembly and the policy-making bodies at all levels of local government, and instead subjected that authority and power to direct democracy, namely, plebiscite; and
- “WHEREAS, [TABOR] has removed necessary and essential powers of its representative institutions and so deprived the state of a republican form of government . . . .”
The proposed resolution goes on to authorize a legislative lawsuit to void TABOR as unconstitutional.
Legislative ignorance
The first “Whereas” clause is a harbinger of ignorance to come. While purporting to quote the name of the Colorado enabling act, it gets the name wrong. (The actual name was “An Act to enable the people of Colorado to form a constitution and State government, and for the admission of the said State into the Union on an equal footing with the original States.”)
But let that pass.
The second “Whereas” clause misunderstands the purpose and effect of the U.S. Constitution’s Guarantee Clause. The rest of the preamble claims plebiscites are inconsistent with the republican form of government.
I’ll say more about the Guarantee Clause and the meaning of “republican form” in a later column. At this point it is sufficient to note that (1) the sponsors’ claim that plebiscites are unconstitutional already has been rejected by both the U.S. and Colorado Supreme Courts, and (2) the assertion that plebiscites are un-republican is particularly bizarre because plebiscites were both invented and perfected in governments universally acknowledged to be republican.
The plebiscite (Latin: plebis scitum) was central to the Roman republic—which was, of course, the longest lived republic in recorded history (509 – 27 BCE). Plebiscites were further developed in Switzerland, a country universally termed republican.
All three kinds of plebiscite—initiative, referendum, and recall—are recognized in parts of the current Colorado Constitution, outside the Taxpayer’s Bill of Rights. The constitutions of 48 other states recognize one, two, or all three forms of plebiscite.
Did the sponsors of HJR 1023 bother to check into any of this?
And did they bother to check to see what the Colorado Constitution had to say about legislative control over finance when that document was formally recognized as “republican?”
Some history
The Colorado Enabling Act was a congressional statute passed on March 3, 1875. It laid out the conditions by which the territory of Colorado could become a state. It is true that the enabling act required, consistently with the U.S. Constitution, that any proposed state constitution be “republican in form.”
Accordingly, a state constitutional convention drafted a new basic law for Colorado, and the voters ratified it. On August 1, 1876, President Ulysses S. Grant, pursuant to the authority given him by the enabling act, certified that “the fundamental conditions imposed by Congress . . . have been ratified and accepted” and that “the admission of the said State into the Union is now complete.”
This was official recognition that Colorado’s constitution as adopted in 1876 was “republican in form.” The sponsors of HJR 1023 implicitly admit this. But what they didn’t know—and didn’t bother to check—is that the document then imposed far more financial restrictions on the legislature than TABOR does. In fact, one reason TABOR was necessary was because some of the original restrictions had been weakened or abolished by amendment or by judicial error.
The financial restrictions in the 1876 Constitution were the product of hard experience. Earlier in the 19th century, state legislatures had been corrupted and had engaged in massive overspending. During the 1840s, several states even went bankrupt.
Constitutional restrains on government
Let’s look at some of the ways the Colorado Constitution then restricted what the sponsors of HJR 1025 are pleased to call the “fundamental legislative authority.”
As originally adopted, the Colorado Constitution—which, remember, everyone agreed complied with the “republican form”—contained restrictions on state taxation far more extensive than those imposed by TABOR. Specifically: Continue reading