Category Archives: Proposition 117

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).

Continue reading →

Apr 27

Majority Democrats move to slam door on Colorado citizen engagement

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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 →

Apr 14

If you’re reading this, pause and send a letter to your CO Rep/Senator in opposition to HJR25-1023

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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

Apr 07

ICYMI Over The Past 31 Years, This Has Been Part Of Their Colorado Democrats Party Platform

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

Nov 25

Perspective: Taxes — by another name

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Perspective: Taxes — by another name

  • By Lang Sias

Since 2018, Colorado taxpayers have benefited from two reductions to the state income tax that together have brought the rate from 4.63% to 4.4%, for an aggregate reduction of 0.23%. These reductions have been much heralded by state government leaders and have elicited approving comments from a wide range of observers.

The applause for these tax cuts, however, has obscured a separate tactic that state leaders increasingly have used to extract revenue from Coloradans in amounts that dwarf the income tax reductions. During the last two decades, Coloradans have seen a steady increase in the fees paid to a wide range of state enterprises. The pattern has accelerated dramatically since 2018.

According to a recent Common Sense Institute study, fee-based revenue to enterprises has increased since 2018 by an amount equivalent to a 0.51% increase in the state income tax — so, more than double the recent tax cuts. If Colorado’s fee enterprises, minus higher education, were instead funded by the state income tax, the state income tax would increase to 7.68%, a 75% increase over the current rate of 4.4%.

Continue reading →

Jul 30

EDITORIAL: Salute our state’s constitution this Colorado Day

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EDITORIAL: Salute our state’s constitution this Colorado Day

  • The Gazette editorial board

On Thursday, the state of Colorado turns 148 — and Coloradans no doubt can think of many good reasons to celebrate.

Among them of course are the Centennial State’s unmatched natural wonders. There’s also the state’s exquisite climate; its vast, wide-open spaces, and its abundant resources — from oil and gas underground to the wind and sunshine all around — that heat our homes, power our automobiles and light the way.

One blessing that’s more directly connected to the advent of Colorado’s statehood itself is our founding charter — our state’s constitution — which shares the same birthday. Drafted in March of 1876 and approved by territorial voters on July 1 of the same year, the Colorado Constitution formally took effect Aug. 1, 1876, when Colorado was admitted to the union.

There’s good reason to celebrate the state’s constitution, as well, on Colorado Day.

Like any constitution, ours isn’t without foibles. At times it has left itself wide open to interpretation, and activist courts have been happy to oblige. Yet, on the balance, Colorado’s constitution has served its citizens pretty well — including by way of some well-timed and well-placed amendments to the document over the generations. Continue reading →

Jun 20

Coloradans have voted on 36 TABOR-related ballot measures since 1993, rejecting 69% of them

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Coloradans have voted on 36 TABOR-related ballot measures since 1993, rejecting 69% of them

By Jackie Mitchell
In Ballot measures
June 19, 2023 at 9:57 PM

Coloradans have decided on 36 statewide ballot measures that were designed to increase revenue for the state, which required voter approval under TABOR. Of the 36 measures, 11 (30.56%) were approved and 25 (69.44%) were defeated.

Colorado’s Taxpayer’s Bill of Rights (TABOR), adopted in 1992, was designed to require statewide voter approval of 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.

Of the 36 measures, 17 were referred to the ballot by the state legislature and 19 were placed on the ballot through citizen initiative petitions. Of the 11 approved measures, 10 were referred to the ballot by the state legislature and one was a citizen initiative.

Highlights:

 

  • 14 of the measures were designed to increase a tax. Of the 14 measures, two were approved and 12 were defeated. In 2004, voters approved an initiative to increase the tobacco tax to fund educational and healthcare programs. In 2020, voters approved a measure placed on the ballot by the state legislature to increase tobacco taxes and create a tax on nicotine products to fund health and education programs.

Continue reading →

Nov 01

With TABOR, Make Your Case And Convince Your Fellow Coloradans

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#DontBeFooled
#ItsYourMoneyNotTheirs
#VoteOnTaxesAndFees
#FeesAreTaxes
#TABOR
#ThankGodForTABOR
#FollowTheMoney
#FollowTheLaw