Colorado's Taxpayer Bill of Rights
TABOR is the most powerful taxpayer protection in any state constitution in America. Passed by Colorado voters in 1992, it limits government growth, requires voter approval for tax increases, and guarantees refunds when government collects too much.
Background: What Is TABOR?
The Taxpayer's Bill of Rights — universally known as TABOR — was approved by Colorado voters in November 1992 as Amendment 1 to the Colorado Constitution. It was championed by Douglas Bruce and passed with 54% of the vote, making Colorado the only state in the nation with such a comprehensive constitutional limit on government taxing and spending.
Before TABOR, Colorado's state and local governments could raise taxes and increase spending with little accountability to voters. TABOR fundamentally changed that relationship: it established that government revenue growth must track inflation and population growth, and that any tax increase — no matter how small — requires explicit voter approval.
For over three decades, TABOR has served as Colorado's most important fiscal guardrail. It has forced government to prioritize spending, returned billions of dollars to taxpayers, and ensured that Coloradans — not politicians — have the final say over how much of their money the government can keep.
Colorado's legislature has repeatedly attempted to weaken, suspend, or circumvent TABOR. Voters have pushed back every time. TABOR remains one of the most popular provisions in the Colorado Constitution — and one of the most fiercely contested.
Key Provisions
What TABOR actually does — and why each provision matters.
Revenue and Spending Limits
TABOR caps the annual growth of state and local government revenue to the rate of inflation plus population growth. Any revenue collected above that cap must be refunded directly to taxpayers.
Voter Approval Required for Tax Increases
No state or local government in Colorado may raise taxes, issue debt, or increase spending above the TABOR limit without first asking voters for permission at the ballot box.
Flat Income Tax Protection
TABOR requires that all taxable net income be taxed at a single, uniform flat rate — preventing the legislature from creating a graduated or tiered income tax structure without voter approval.
Taxpayer Refunds
When state revenues exceed the TABOR cap, the surplus must be returned to Colorado taxpayers. Since 1992, Coloradans have received billions of dollars in TABOR refunds.
Constitutional Protection
TABOR is enshrined in the Colorado Constitution (Article X, Section 20), meaning the legislature cannot weaken or repeal it without a statewide vote of the people.
Local Government Coverage
TABOR applies not just to the state, but to counties, municipalities, school districts, and special districts — protecting taxpayers at every level of government.
Why Colorado Voters Should Protect TABOR
The case for defending Colorado's most important taxpayer protection.
Taxpayers, Not Politicians, Control the Purse
TABOR is the only provision in any state constitution that requires voter approval before government can take more of your money. It shifts power from career politicians to the people who actually pay the bills.
A Proven Brake on Government Overreach
Without TABOR, Colorado's legislature would have spent and taxed far more than it has. The cap forces government to prioritize spending and live within its means — just like every Colorado family must.
Refunds Put Money Back in Your Pocket
TABOR refunds have returned billions of dollars to Colorado taxpayers over the decades. That money stays in local communities, fueling small businesses, family savings, and economic growth.
Protects Against Bracket Creep and Hidden Tax Hikes
By requiring voter approval for any tax increase, TABOR prevents the slow, quiet erosion of your paycheck through bracket creep, fee hikes, and legislative sleight-of-hand.
Coloradans Have Defended It — Twice
Colorado voters have twice rejected legislative referrals designed to weaken or circumvent TABOR. The people of Colorado have made clear: they want to keep control over their own money.
The Flat Tax Is Fair and Transparent
TABOR's requirement of a single flat income tax rate ensures every Coloradan is treated equally under the law. A graduated tax structure would allow politicians to target specific income groups — a power TABOR was designed to prevent.
TABOR Under Threat in 2026
The 2026 ballot includes a proposed Graduated Income Tax amendment that would directly undermine one of TABOR's core protections — the requirement that all taxable income be taxed at a single flat rate. If passed, it would transfer authority over Colorado's income tax structure from the constitution to the legislature, opening the door to unlimited rate increases without voter approval.
Colorado voters have rejected similar measures twice before. In 2020 and 2022, voters turned down legislative referrals designed to weaken TABOR's revenue limits. The 2026 graduated income tax proposal is the latest attempt to erode the constitutional protections Coloradans have consistently chosen to keep.