Colorado Proposition 137 would change where existing sporting-goods sales tax revenue goes. It would not raise the tax rate. But depending on state revenue, it could reduce TABOR refunds.
The 2026 measure asks voters to direct part of the state sales tax already collected on sporting goods toward conservation, wildfire work and outdoor recreation. The Colorado General Assembly’s ballot analysis and 2026 Blue Book explain the proposal and its fiscal trade-offs.
Would you pay a higher sales tax?
No. Proposition 137 does not change the sales tax rate or the amount charged when someone buys or rents sporting goods. It redirects revenue that the state already collects.
The distinction matters. A shopper would not see a new Proposition 137 tax on a receipt. However, money directed to the proposed fund would no longer flow to the state General Fund in the same way.
Where would the money go?
The Blue Book estimates roughly $175 million would be directed to the program in the 2027–28 fiscal year. It lists three uses:
- 47.5% for Great Outdoors Colorado conservation work.
- 47.5% for wildfire, forest and watershed projects.
- 5% for outdoor recreation and access.
These are statewide allocations. A vote for the measure would not guarantee that a particular Eagle County trail, forest project or park receives funding.
What happens to TABOR refunds?
The measure would let the state keep and spend the directed revenue outside the usual TABOR limit. If state revenue is above that limit, the Blue Book says refunds could be smaller. If revenue is below the limit, there would be no refund reduction from this change, though less money could be available for other General Fund purposes.
The state’s estimates depend on future collections and forecasts. They should not be read as a promise about any household’s refund. Voters weighing Proposition 137 can ask whether the proposed conservation and wildfire uses justify that budget and potential refund trade-off.
What should Eagle County voters compare?
Start with the official ballot analysis and the measure text linked there. Compare the specified uses with other state priorities. Then review how TABOR works before deciding what a possible refund change means to you.
Proposition 137 is a statewide question. Your choice is about how existing revenue is used, not whether to add a new sales tax at the register.
