Proposition 117

During Colorado’s August special session, lawmakers are considering five tax bills to close a new $1.2 billion budget gap.

In TABOR’s first year of effect (FY94), fee-based enterprises generated $742 million. By 2024, their revenue had increased by almost 3,400% to $25.8 billion while the state’s population growth plus inflatio

This report analyzes taxable sales data from the Colorado Department of Revenue to understand the dynamics of taxable sales at the state and county level, and where policymakers may soon need to fill gaps.

If TABOR were not in effect over those years, the state government would have spent a total of $9.2 billion more, personal taxes would have been higher by $1.9 billion, and transfer payments to individuals