TABOR is a friend to Colorado seniorsTABOR 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.
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.
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
Colorado voters in November emphatically endorsed tougher rules to keep our state’s politicians from violating the spirit of the Taxpayer’s Bill of Rights, or TABOR.
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):
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
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
FILED
United States Court of Appeals
PUBLISH Tenth Circuit
October 14, 2020
UNITED STATES COURT OF APPEALS
Christopher M. Wolpert
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. (D.C. No. 1:11-CV-01350-RM-NYW)
BRODERIUS, member Weld County (D. Colo.)
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, AKA Molly Markert; MEGAN J. MASTEN; MICHAEL MERRIFIELD; MARCELLA L.
MORRISON, AKA Marcy L. Morrison;
JOHN P. MORSE, Colorado State Senator;
PAT NOONAN; BEN PEARLMAN,
Boulder County Commissioner;
Continue reading