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 19

Colorado’s 2025 Special Session: Background and Bills Released So Far – TABOR Refund News

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Here we go again!
For the third year in a row, Governor Jared Polis has called the Legislature for a Special Session.
This year, they are meeting to address the nearly $1 billion shortfall that the State of Colorado is facing due to the tax cuts in HR 1, otherwise known as the One Big Beautiful Bill Act.
Natalie Menten is a Colorado politics expert and taxpayer advocate.
She joined me to provide background on the Special Session, and explain what bills have already been introduced.
If you want to become an expert on the Colorado Legislature, this is a must-watch!

Aug 19

???Chainsaw Caucus: Dems’ Tax Trick in CO! ???

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ChainsawCaucus @ChainsawCaucus posted this today on X (Twitter):

???Chainsaw Caucus: Dems’ Tax Trick in CO! ???

? Democrats are dodging TABOR with a Motte-and-Bailey scam: claiming taxes haven’t risen or the budget is balanced (motte) while piling on fees that act like taxes (bailey). Coloradans are paying the price! ?

How It Works:

? Motte: “No tax hikes! TABOR ties our hands, so we use fees for roads, schools, healthcare.” They lean on the 4.25% income tax rate and small cuts (0.38% since 2018).

? Bailey: Fees exploded to $25.8B in 2024—$4,322 per Coloradan, a 3,369% jump since 1994. That’s a hidden tax hike equal to a 7.68% income tax rate!

Fee Fallout (2019–2024):

– ? College fees up 26.1% (e.g., CU Boulder + 14.28% to $41,943).

– ? DMV fees up $4 (HB25-1189), plus $3 car insurance fees (HB25-1303).

– ?? Restaurant fees + 25% (SB285).

– ?? $5.4B in transport fees (SB21-260).

– ? Non-education fees hit $1,382 per person (2024), up from $97 (2000).

The Trick: Dems use TABOR-exempt enterprises (10 new ones since 2020, $124.3M in FY24) and cite court rulings to avoid voter approval. They even pushed HJR25-1023 to challenge TABOR’s constitutionality! ?

Impact: Fees cost families ~ $4,500/yr (Advance CO). Voters rejected Prop HH (2023) by **18 pts**, showing **70%+** support TABOR on X. Stop the fee frenzy!

?? Fight Back: Initiative 2025-2026 #136 could require voter OK for big fees by 2027. Demand accountability! How are fees hitting you?

https://x.com/ChainsawCaucus/status/1957092257548648955

 

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

Aug 18

Special Session Study Group: Taxes v. Fees

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One of Colorado government’s favorite games is to whine about TABOR, while actively subverting it through “fees.”

A report from the Common Sense Institute reveals that Colorado’s state spending exempt from the Taxpayer’s Bill of Rights (TABOR) has risen by nearly 30% since 1996.

TABOR limits the amount of revenue the state can retain each year, but exempts certain sources such as voter-approved changes, federal funds, and state enterprises. State enterprises — lottery, health insurance etc. — generate revenue through providing goods or services.

In 1996, 46% of Colorado’s total state spending (about $5,264 per resident) was “exempt from TABOR;” by fiscal year 2024, that share increased to 74%, amounting to just over $9,000 per resident.

Consider that for a moment. “Exempt from the Taxpayer Bill of Rights.”

Something is deeply wrong with that framing.

Colorado Politics broke this story, quoting  the study authors Erik Gamm and Judah Weir, “‘The more that fee increases assume the character of tax increases, especially in the aftermath of Proposition 117, the more appropriate it becomes to characterize them as such,’ …adding that fee revenue growth is driving Colorado’s ‘tax burdens’ without giving citizens a say in the process.”

https://coloradofreepress.com/special-session-study-group-taxes-v-fees/ 

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

TABOR Refund for Seniors-What You Should Know

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TABOR Refund for Seniors
Refunds & Benefits

TABOR Refund for Seniors-What You Should Know

ByTeam Admin

The TABOR refund for seniors in Colorado is a vital financial benefit under the Taxpayer’s Bill of Rights (TABOR), ensuring eligible residents, particularly those aged 65 and older, receive a portion of surplus state revenue. For 2023, single filers can claim an $800 refund, while joint filers may receive $1,600, with additional benefits like the Property Tax/Rent/Heat (PTC) Rebate for low-income seniors. This guide provides a detailed, step-by-step roadmap to maximize your refund, including eligibility criteria, filing requirements, and free tax assistance options, optimized for seniors navigating Colorado’s tax system in 2025.

Understanding the TABOR refund process can feel daunting, but it’s a straightforward opportunity to boost your finances. Whether you’re a retiree living on Social Security or a senior with modest income, this article breaks down everything you need to know in clear lists and tables. From filing deadlines to income thresholds, we’ll ensure you’re equipped to claim your refund confidently. Let’s dive into the specifics to help you secure your Colorado TABOR refund without stress.

Table of Contents

What Is the TABOR Refund for Seniors in Colorado?

The Taxpayer’s Bill of Rights, enacted in 1992, mandates that Colorado refunds excess state revenue to taxpayers when collections exceed a constitutional cap. For seniors, this refund is particularly significant, as many rely on fixed incomes. In 2023, the state simplified the process with the DR0104EZ form for those with minimal income, making it easier for older adults to claim their share. Additionally, seniors aged 65 or older with low income may qualify for the PTC Rebate, enhancing their financial relief.

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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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Aug 06

State’s unfunded mandates leave local taxpayers holding the bill

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State’s unfunded mandates leave local taxpayers holding the bill

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Bobbie Daniel

Mesa County is proud of how we’ve managed our local budget. We’ve kept spending in check, rebuilt our reserves since the Great Recession and honored the Taxpayer’s Bill of Rights (TABOR) by refunding tens of millions of dollars back to the people who earned it.

Just last December, we returned $11.5 million to Mesa County taxpayers. A few years earlier, it was $12 million. That’s money staying right here in our local economy, funding family businesses, school clothes and food on the table instead of disappearing into bigger bureaucracies.

When the property tax crisis hit last year, Mesa County was also one of the few local governments in Colorado that actually lowered its mill levy, deliberately reducing taxes for our residents at a time when they needed relief most. That’s a concrete example of how we put taxpayers first and honor the spirit of TABOR, while still balancing our budget and funding essential services.

But even as we work diligently to protect your dollars, there’s a troubling dynamic unfolding that every taxpayer in Colorado should understand. Local governments across our state, from Mesa County to the Eastern Plains, are being forced to shoulder more and more costs from mandates dreamed up in Denver, while the state quietly walks away from the bill.

During just the past two years, Mesa County identified nearly $10 million annually in unfunded mandates from the state. That’s money redirected from public safety, roads and essential community services.

It’s like the state government going out for a lavish dinner, ordering everything on the menu, and then slipping out the back door, leaving counties and local taxpayers stuck picking up the tab.

And these costs keep piling up. Each new layer of rule making and regulation becomes another invoice sent straight to local communities.

The most glaring example right now is Rule 31, which imposes sweeping new methane rules on landfills. Mesa County already complies with rigorous federal standards on methane. Yet this new state rule would force us to spend $9 million up front, plus another $1 million every single year after, to fix a problem we’ve already solved. Only the state could figure out how to “fix” what’s already fixed — and still send you the invoice.

It’s the same story with the sudden law requiring all landfills to install new liners, forcing us to shell out $2 million on infrastructure we didn’t even need.

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