TABOR: Colorado’s Promise to Taxpayers

For over a century, Coloradans have led the way in citizen-driven policy. TABOR ensures your voice—and your wallet—are protected from unchecked government spending.

What is TABOR?

Colorado’s Taxpayer Bill of Rights (TABOR) is a constitutional amendment designed to reasonably restrain the growth of government and empower citizens to make decisions about taxation and spending. As stated in Article X, Section 20 (1) of the Colorado State Constitution, “[TABOR’s] preferred interpretation shall reasonably restrain most the growth of government.” TABOR requires that any proposed tax increases, new fees, or public debt must be approved by a majority vote of the people—ensuring that Coloradans have a direct voice in how their money is spent. Since its adoption, TABOR has returned over $3 billion to taxpayers through refunds when revenue exceeds the state’s spending cap.

TABOR also places a cap on state government spending and revenue growth, tying it to population growth plus inflation. This formula ensures that government expansion remains reasonable and sustainable. By promoting transparency and accountability, TABOR helps keep state spending in check and supports one of the strongest economies in the nation. More than 70% of Coloradans support their right to vote on tax increases, underscoring TABOR’s enduring popularity and importance. Protecting TABOR is vital not only to maintaining Colorado’s fiscal health but also to preserving the voice of the people in shaping the future of their state.

TABOR gives Coloradans the power to approve tax increases and control how their money is spent
By capping growth to population and inflation, TABOR keeps government spending in check
TABOR has returned over $3 billion to taxpayers—protecting refunds and strengthening the economy

Take Action

Join thousands of Coloradans standing up for fiscal responsibility.
Defend Your TABOR Rights Today (Opens in new tab)

Transparency in Budgeting

TABOR ensures that government spending is clear and understandable to taxpayers. By requiring voter approval for tax increases and new fees, it brings budgeting decisions into the public eye—so Coloradans know exactly where their money is going and why.

Accountability in Spending

TABOR holds elected officials accountable by placing reasonable limits on how much the government can grow. Tying spending increases to population growth and inflation ensures that expansion is measured, responsible, and justified.

Protection of Your Tax Refunds

TABOR guarantees that any revenue collected above the state’s spending cap is returned to taxpayers—unless voters say otherwise. Since 1993, this has resulted in over $3 billion in refunds, reinforcing the principle that excess belongs to the people, not the government.

How Politicians Try to Bypass TABOR

Despite strong public support, some lawmakers and special interests have found ways to sidestep TABOR’s protections. The most common tactic is the “fee loophole,” where new taxes are disguised as “fees” under State Enterprises, which are exempt from TABOR’s revenue limits.

  • FASTER Fees (2009): Increased car registration costs
  • Hospital Provider Fee (2016): Created a hidden tax on hospitals

Proposition 117: Closing the Loophole

In 2020, Coloradans passed Proposition 117 to help close the fee loophole. It requires voter approval for any new state enterprise projected to generate $100 million or more in its first five years. This measure strengthens TABOR by restoring voter control over large-scale spending initiatives and curbing unchecked growth in “fee-based” revenue.