Feb 27

New fee-funded water enterprise bill raises eyebrows; detractors see a disregard for voter consent

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DENVER — A bill being sponsored by Republican Sen. Don Coram that would provide financing to water providers for myriad things, lacks support by some who would otherwise support an idea for more revenue to fund water storage in Colorado.

The biggest issue with Senate Bill 21-034, brought by the southwestern Colorado senator, is it proposes a new enterprise fund, funded by a new fee that detractors see as being in conflict with the Taxpayer’s Bill of Rights (TABOR).

TABOR is amendment to the Colorado Constitution that, among other things, requires voter approval for new or increased taxes, as well as limiting growth of a portion of the state’s budget to a formula of population growth plus inflation.

“We haven’t had a chance to look at the bill yet, so our board hasn’t taken a formal position yet,” said Marty Neilson of the Colorado Union of Taxpayers, whose primary goal is to support and protect TABOR. “But just hearing the first sentence, I can tell you it is not something we will support.”

That first sentence in the summary reads: “Concerning the creation of an enterprise that is exempt from the requirements of section 20 of article X of the state constitution to administer a fee-based water resources financing program.”

Section 20 article X is the guiding structure behind TABOR. Continue reading →

Feb 23

Americans for Prosperity: Poll finds little support for paying more for gas

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The legislature could pass a fee of some sort, but lawmakers would have to refer a tax hike to the ballot, because of the state’s Taxpayer’s Bill of Rights.
 
#TABOR
#ItsYourMoneyNotTheirs
#ThankGodForTABOR
#VoteOnTaxesAndFees
#TABOROn
 
Click (HERE) to read this story about TABOR
Feb 15

TABOR And Taxes Have A Big Impact On Seniors In Colorado.

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TABOR is a friend to Colorado seniors

TABOR and taxes have a big impact on seniors in Colorado. TABOR is one of the best friends to seniors in Colorado because it limits the growth of government spending (unless approved by Colorado voters) which, in turn, reduces the need for more taxation. In addition, there are other laws that benefit Colorado taxpayers 55 and older who get a $20,000 retirement income exclusion from state taxes, and the exclusion reaches $24,000 when they reach 65. Seniors may qualify for this exemption of up to 50% of the first $200,000 of property value if they’ve lived in the same house for 10 years. In the November 2000 election, Colorado voters passed a Property Tax Exemption for seniors, known as Referendum A.  It is called the Homestead Exemption Act.

Conversely, a big downside for retirees is that Colorado’s sales taxes (which have a local component) are on the high side and can exceed 11% in some parts of the state. Seniors need to be vigilant about local sales tax increase proposals and local property tax increase proposals that are relentless in requesting more money. Local governments and special districts frequently attempt to elude TABOR restrictions by de-Brucing. As a result, local government tax growth often exceeds the state tax growth rate. Colorado taxpayers have rejected over 20 statewide tax increases since the TABOR amendment to the Colorado Constitution was approved by the voters in 1992. Seniors should oppose de-Brucing efforts at the local level to preserve the TABOR provisions.

Income Tax Range

Excepting the plains, the only thing that is flat in Colorado is the income tax rate. Colorado became a flat tax state in 1987 and has a flat income tax rate of 4.55% (the approval of Proposition 116, which appeared on the November 2020 ballot, reduced the rate from 4.63% to 4.55%). TABOR limits how much its revenue can grow from year-to-year by lowering the tax rate if revenue growth is too high. For example, in 2019, this resulted in a rate reduction to 4.5%. Colorado is only one of nine states in the US with a flat income tax. The others are Illinois, Indiana, Kentucky, Massachusetts, Michigan, North Carolina, Pennsylvania, and Utah. Only Indiana, Michigan, and Pennsylvania have a lower flat tax than Colorado. However, none of these states have a taxpayer’s bill of rights (TABOR) like Colorado does.

Denver and a few other cities in Colorado also impose a monthly payroll tax.

Taxation of Social Security Benefits
Up to $24,000 of Social Security benefits taxed by the federal government, along with other retirement income, can be excluded for Colorado income tax purposes ($20,000 for taxpayers 55 to 64 years old). The exclusion is capped at $20,000 or $24,000 (dependent upon age) regardless of what retirement income is applied. In other words, if a taxpayer has Social Security income, IRA income, and pension income, the cap limits restrict the total exclusion to $20,000/$24,000.

Continue reading →

Feb 12

Petition For Writ Of Certiorari To The Colorado Supreme Court

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In regards to the lawsuit we filed to overturn the Hospital Provider tax and the subsequent abomination of SB267, we are in the phase of appealing to the Colorado Supreme Court.

The motions the Court is considering from the Court of Appeals ruling is that none of us has standing to bring these matters before legal review. That means that discussion of the facts of the dispute are not being addressed. Unlike the appellate level, the Supreme Court does not have to accept the case for review.

Our attorneys at Cause of Action filed the petition on time, as we are the petitioners.
The Respondents (The State of Colorado, Colorado Department of Health Care Financing, Colorado Healthcare Affordability and Sustainability Enterprise, Kim Bimestefer, Colorado Department of the Treasury, and Dave Young) filed a Reply brief on January 28th arguing that since none of us pay the bed tax (not true) that the Supreme Court should not take up the case (or any of the substantive issues including $400 million of new taxing authority).

The last action was Lee Steven writing a reply with his reasoned, thorough, and direct arguments, that we certainly have standing for all the other issues which Defendants ignored, and also that we have standing on the tax vs. fee question that started it all.

I believe that we are indeed fortunate to have such an excellent, skilled professional working on our behalf.

All three written arguments referenced in the preceding paragraph are attached for your perusal, as well as posted on the TABOR website (http://thetaborfoundation.org/lega…/hospital-provider-tax/).

Finally, here’s a response from our local legal counsel, William Banta:
“There should be no more replies, responses, or rebuttals.
The next step should be the Supreme Court’s decision, either granting or denying our request for certiorari (reconsideration of the Court of Appeals decision).”

Penn Pfiffner,
Chairman of the Board of Directors, TABOR Foundation

Feb 09

Mallory: Beware end-run around voters on gas tax hike

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 By Jesse Mallory

Now, on ly a little over two months later, those politicians are cooking up a new plan to create an end run around TABOR that would cost the state’s drivers millions.

The lack of respect for the people who elected them is breathtaking.

Proposals for what supporters are calling a “gas fee” — it’s an increase in the gas tax, don’t be fooled — would be a blatant violation of TABOR, and particularly insulting in light of the expansion of taxpayer protections approved in November and votes to reject two other road-funding proposals in 2018.


The message this sends to every Coloradan who voted to strengthen TABOR and to oppose the 2018 initiatives is that the politicians in Denver don’t seem to care what you say, no matter how often you say it. So we’ll just have to say it again, even louder.for what supporters are calling a “gas fee” — it’s an increase in the gas tax, don’t be fooled — would be a blatant violation of TABOR, and particularly insulting in light of the expansion of taxpayer protections approved in November and votes to reject two other road-funding proposals in 2018.

If the message sent by politicians is “we don’t care what you think,” our message to them has been and continues to be, “stop wasting our money, set priorities, and make better use of the money we are already sending you.”

This new fee — whose cost has yet to be determined — would be in addition to the state’s 22-cents per gallon gas tax (which is in addition to the federal 18.4 cents per gallon tax).

To continue reading this story, please click (HERE):

 

Feb 07

Appeals Court Rules Kerr, et al, Have Standing In TABOR Lawsuit

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Appeals Rules Standing OK_7.22.19 by North Suburban Republican Forum on Scribd

Feb 07

Court Wait Until After Ballot Initiative

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Court_wait Until After Ballot Initiative_12.13.19 by North Suburban Republican Forum on Scribd

Feb 07

Court Order Vacates Appellate Panel Decision

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Court Order Vacates Appellate Panel_10.14.20 by North Suburban Republican Forum on Scribd

Feb 06

Appeals Court Rules Standing OK

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FILED
United States Court of Appeals
Tenth Circuit

PUBLISH
July 22, 2019

UNITED STATES COURT OF APPEALS
Elisabeth A. Shumaker

Clerk of Court
FOR THE TENTH CIRCUIT
_________________________________
ANDY KERR, Colorado State
Representative; NORMA V. ANDERSON;
JANE M. BARNES, member Jefferson
County Board of Education; ELAINE GANTZ BERMAN, member State Board of Education; ALEXANDER E. BRACKEN; WILLIAM K. BREGAR, member Pueblo District 70 Board of Education; BOB BRIGGS, Westminster No. 17-1192
City Councilman; BRUCE W.
BRODERINS, member Weld County
District 6 Board of Education; TRUDY B.
BROWN; JOHN C. BUECHNER, Ph.D.,
Lafayette City Councilman; STEPHEN A.
BURKHOLDER; RICHARD L. BYYNY,
M.D.; LOIS COURT, Colorado State
Representative; THERESA L. CRATER;
ROBIN CROSSAN, member Steamboat
Springs RE-2 Board of Education;
RICHARD E. FERDINANDSEN;
STEPHANIE GARCIA, member Pueblo
City Board of Education; KRISTI
HARGROVE; DICKEY LEE
HULLINGHORST, Colorado State
Representative; NANCY JACKSON,
Arapahoe County Commissioner; CLAIRE
LEVY, Colorado State Representative;
MARGARET MARKERT, Aurora City
Councilwoman, a/k/a Molly Markert; MEGAN J. MASTEN; MICHAEL MERRIFIELD; MARCELLA L.
MORRISON, a/k/a Marcy L. Morrison;
JOHN P. MORSE, Colorado State Senator;
PAT NOONAN; BEN PEARLMAN,
Boulder County Commissioner;
Continue reading →

Feb 06

Court Wait Until After Ballot Initiative

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Appellate Case: 17-1192 Document: 010110274622 Date Filed: 12/13/2019 Page: 1
FILED
United States Court of Appeals
UNITED STATES COURT OF APPEALS _________________________________ FOR THE TENTH CIRCUIT Elisabeth A. Shumaker December 13, 2019Tenth Circuit
ANDY KERR, Colorado State Clerk of Court
Representative, et al.,
Plaintiffs – Appellants,

v. No. 17-1192
(D.C. No. 1:11-CV-01350-RM-NYW)
JARED POLIS, Governor of Colorado in (D. Colo.) his official capacity,

Defendant – Appellee.

——————————

COLORADO ASSOCIATION OF
SCHOOL BOARDS AND COLORADO
ASSOCIATION OF SCHOOL
EXECUTIVES, et al.,

Amici Curiae.
_________________________________
ORDER
_________________________________
Before BRISCOE, SEYMOUR, and HOLMES, Circuit Judges.
_________________________________
This matter is before the Court on the appellee’s Petition for Rehearing En Banc of our decision in Kerr v. Polis, 930 F.3d 1190 (10th Cir. 2019). A response to the Petition is also on file.
Upon review of these pleadings we note that a ballot initiative has been filed with the Colorado Secretary of State that proposes a vote at the next general election to repeal

Appellate Case: 17-1192 Document: 010110274622 Date Filed: 12/13/2019 Page: 2
Section 20 of Article X of the Colorado Constitution, the Taxpayer’s Bill of Rights (TABOR). In June 2019, the Colorado Supreme Court held that the “initiative comprises a single subject within the meaning of the Colorado Constitution,” and returned the initiative to the Title Board to “set[] a title, ballot title, and submission clause.” In re Ballot Title #3, 2019 CO 57, ¶ 40. The initiative is currently pending review by the Colorado Supreme Court on a second appeal raising questions about the appropriate title for the initiative. Continue reading →