TABOR stands for the Taxpayer’s Bill of Rights. Colorado voters added it to the state constitution in 1992. It requires voter approval for new or increased taxes and limits how much revenue many governments can keep and spend. That is why a ballot question may ask both whether to raise a tax and whether the government may keep the revenue.
Those are the core ideas. The effect of any 2026 ballot measure still depends on its exact wording, tax base, duration and spending rules. The nonpartisan Colorado Legislative Council’s TABOR guide and its 2026 overview explain the framework.
What does TABOR require voters to approve?
TABOR requires voter approval for new taxes, higher tax rates and certain multiyear debt. It also allows voters to authorize a government to keep revenue that would otherwise exceed its TABOR limit. These are different decisions. A measure can ask to change a tax, retain revenue, or both.
When you read a local proposal, first identify which government is asking: the state, county, town, school district or another district. Then ask what the question would permit that government to collect, retain and spend.
How does the revenue limit work?
For the state, the annual TABOR limit generally grows from the prior limit with inflation and population growth, adjusted for voter-approved changes. If revenue subject to the limit exceeds the allowed amount, the excess generally must be refunded unless voters authorize the state to keep it. The precise state limit also reflects past voter decisions, including Referendum C.
Local governments have their own TABOR calculations and voter-approved changes. Do not assume a state refund forecast tells you what a town or school district can spend. The state’s budget explainer distinguishes the voter-approval requirement from revenue limits.
Are all fees and taxes treated the same way?
No. Tax increases generally need voter approval under TABOR. Fees are not automatically treated as taxes, and some can change without a TABOR tax vote. Their legal treatment depends on the measure and the governing law. Likewise, not every dollar a government receives counts toward its TABOR limit; the Legislative Council notes that some federal money is excluded at the state level.
How should I read a 2026 ballot question?
- Find the starting point. Is the measure creating a tax, increasing a rate, extending an existing tax, moving who receives it, or asking to keep revenue above a limit?
- Check who pays. Property owners, shoppers, visitors, businesses and others can face different costs.
- Read the amount and duration. Look for a rate, projected first-year revenue, annual cap, expiration date and any inflation adjustment.
- Read the spending language. Some questions restrict spending to listed purposes; others give broader discretion.
- Compare official explanations and the full text. Use your address-specific sample ballot, the 2026 Blue Book for statewide measures, and the local election authority’s materials for local questions.
Our coverage of Eagle County schools’ Issue 5B and Gypsum’s lodging-tax question 2A offers local examples. Read each question on its own terms; the proposals work differently.
Quick answers
Does TABOR ban tax increases?
No. It generally requires voters to approve a new tax or higher tax rate.
Is a TABOR refund guaranteed every year?
No. A state refund depends on revenue exceeding the applicable cap and on the refund rules in effect.
Does a “yes” vote always raise my taxes?
No. Some questions ask to retain revenue, change its destination or authorize another financial action. Read the specific ballot text and fiscal explanation.
Illustration: AI-generated editorial artwork. It does not reproduce a ballot or tax document.
