Why do we want to hold the government
 Accountable?

The Colorado Taxpayer Bill of Rights, commonly referred to as TABOR, is an amendment to the state's constitution, enacted in 1992. It primarily aims to limit the amount of revenue that state and local governments in Colorado can retain and spend. Key provisions of TABOR include:

Revenue and Spending Limits: TABOR generally restricts the growth of government revenue and spending. It ties the increases in overall tax revenue to inflation and population growth unless larger increases are approved through a referendum​​​​.

Voter Approval Requirement: One of the notable aspects of TABOR is the requirement for voter approval for specific financial decisions. This includes voter approval for retaining and spending excess revenue, as well as for raising taxes. In the absence of such approval, excess revenue must be refunded to taxpayers​​​​.

Controversy and Criticism: TABOR has been a subject of controversy since its enactment. Critics, primarily from liberal groups, argue that the limitations imposed by TABOR have adversely impacted funding for essential services like schools and transportation. They contend that these restrictions have hamstrung the ability of the state to adequately fund public services​​.

Advocacy by Conservative and Libertarian Groups: TABOR is largely advocated by conservative and free market libertarian groups in the United States. These groups see TABOR as a means to limit the growth of government, in line with their principles of minimal government intervention in the economy​​.This amendment represents a unique approach to government spending and taxation, and its impacts have been a topic of debate in public policy circles.

Proposition HH, also known as the Property Tax Changes and Revenue Change Measure, was a legislatively referred state statute that appeared on Colorado's ballot on November 7, 2023. However, it was defeated by the voters. The proposition entailed various changes to state property taxes and revenue limits, which included:

Reduction of Property Tax Rates: It proposed to reduce property tax rates across the state​​.

Changes to TABOR Refunds: Proposition HH intended to allow the state to retain and spend revenues that would otherwise need to be refunded to residents under the Colorado Taxpayer's Bill of Rights (TABOR). This was a significant aspect of the proposition as it involved modifying the existing framework of TABOR​​.

Creation of New Revenue Cap: The proposition sought to establish a new, increased cap on state revenue, termed the Proposition HH Cap, which would enable the state to retain and utilize additional revenue each year up to this cap​​.

Allocation of Revenue to Local Governments: It aimed to allocate revenue to local governments to compensate for the decrease in property tax revenues, a process known as backfilling​​.

Limit on Local Government Property Tax Revenue: Proposition HH included provisions to create a limit on local government property tax revenue​​.This measure was necessary to obtain voter approval under TABOR, as it would have increased state revenue. It was introduced as Senate Bill 23-303 and passed in the Colorado State Legislature along partisan lines, with Democratic members in favor and Republican members opposed.

Governor Jared Polis signed the bill on May 24, 2023​​.
The proposition was surrounded by controversy and mixed opinions. Governor Polis advocated for it, citing the strong economy and TABOR surplus as opportunities to provide both school funding and property tax relief without compromising either.

In contrast, critics like State Rep. Mike Lynch and Michael Fields, president of the Advance Colorado Institute, argued that the proposition was another effort to improperly use TABOR refunds and expressed concerns about its impacts on property taxes and government revenue​​.

Following the rejection of Proposition HH, Colorado Governor Jared Polis convened a special session of the Colorado State Legislature to address property tax relief.

The legislature passed, and the governor signed, legislation that reduced the residential property tax assessment rate and increased the exemption on home value from taxation, among other changes​​.