Become part of the movement for unbiased, accessible election information. Donate today.
Colorado Property Tax Revenue Cap Initiative (2024)
| Colorado Property Tax Revenue Cap Initiative | |
|---|---|
 | |
| Election date November 5, 2024 | |
| Topic Taxes and Property | |
| Status Not on the ballot | |
| Type Constitutional amendment | Origin Citizens |
The Colorado Property Tax Revenue Cap Initiative was not on the ballot in Colorado as an initiated constitutional amendment on November 5, 2024.
A "yes" vote would have supported:
|
A "no" vote would have opposed establishing a 4% cap on property tax revenue and requiring statewide voter approval to retain property tax revenue above the cap. |
Special session and compromise deal
Colorado Gov. Jared Polis (D) called the state legislature into a special session to address property taxes. The legislature passed House Bill 24B-1001, which was designed to reduce property taxes and cap local government and school district tax revenue growth. In exchange, Advance Colorado agreed to withdraw its two property tax ballot initiatives: Initiative 50, the property tax revenue cap initiative, and Initiative 108, the property tax valuation reduction initiative.[1]
Polis said, "The cost of inaction is too high. We refuse to gamble with our schools, our economy, our future. Proposed ballot measures threaten to gut funding for K-12 and higher education, and Coloradans are counting on us to find a path forward that saves people money on property taxes while preserving these critical institutions."[1]
Advance Colorado President Michael Fields said, “This property tax cut and cap agreement provides the permanent tax relief that Coloradans have been demanding and will prevent future spikes in property tax bills going forward."[1]
To read more about the compromise deal, click here.
Overview
What would this initiative have done?
- See also: Text of measure
This initiative would have limited property tax revenue from increasing beyond 4% growth from the total statewide property tax revenue collected in the previous year. Statewide voter approval would have been required to retain property tax revenue above the cap.[2][3]
Any measures referred to the ballot seeking voter approval to retain property tax revenue would have read, "Shall property tax revenue be increased by [total projected increase over the preceding year] allowing government to retain and spend property tax revenue above the 4% annual limit on property tax increases for [dates X to X]?"[3]
What did supporters and opponents say about this initiative?
- See also: Support and Opposition
The initiative was sponsored by Advance Colorado Institute, a conservative think tank led by Michael Fields that supports limited government, free enterprise, low taxes, and public safety. Voter Approval of Property Tax Increases registered as a ballot issue committee to support the initiative and had raised $1.53 million from Advance Colorado Action, Defend Colorado, and Colorado Dawn. Fields and Advance Colorado opposed Proposition HH on the 2023 ballot, which was defeated by voters and also opposed Amendment B of 2020, which repealed the Gallagher Amendment. Fields said, "Coloradans are facing a property tax crisis. Since the legislature has failed to act, citizens are moving this measure forward to allow the voters to decide if they want to cap property tax increases. While this measure won’t impact the spike in property taxes next year, it will have a significant impact in future years. ... [This measure would] put a cap on how much property taxes can increase each year. And it would be a 4% cap unless voters vote to go above that cap." Speaking about the 2020 and 2023 measures, Fields said, "The repeal of the Gallagher Amendment was supposed to make things better, but I opposed it because it would inevitably lead to huge increases in property taxes for Colorado families. That is exactly what we are seeing across the state. The legislature created this problem. They said they would come up with a solution and they didn’t. [With Proposition HH], the governor and legislature [wanted] us to give up our TABOR tax refunds for a tiny bit of property tax relief. [It was] another bad idea."[4]
Opponents of the initiative included the Bell Policy Center, a progressive think tank that supported both Proposition HH of 2023 and Amendment B of 2020. The Bell Policy center said the initiative is "an example of a hard, irrational, and impractical cap on property taxes that would not only defund communities but put local community decisions in the hands of voters from very different regions in Colorado." Scott Wasserman, president of the Bell Policy Center said, "This is exactly the kind of a train wreck our state is trying to avoid, where there is a hard cap for the entire state's property tax revenue. One of the biggest lessons we learned from the Gallagher Amendment was to not use total statewide property tax values as a measure. It creates a decision where someone from Lamar is making a decision for someone in Glenwood Springs. It's an example of what happens if we don't enact balanced property tax reform."[4]
What changes have been made to Colorado property tax law recently?
- See also: Background
Amendment B, approved by voters in 2020, repealed the Gallagher Amendment of 1982, which limited the residential and non-residential property tax assessment rates so that residential property taxes equaled 45% of the total share of state property taxes and non-residential property taxes equaled 55% of the total share of state property taxes.[5] The same year, the legislature passed a companion bill, Senate Bill 20-223, which froze the then-current rates of 7.15% for residential property and 29% for non-residential property in state statute. SB 223 allowed the legislature to reduce the assessment rate in state law.[6]
The state legislature passed Senate Bill 22-238 in 2022 that reduced property tax assessment rates for 2023 and 2024, reducing the assessment valuation of nonresidential property (excluding agricultural and renewable energy production nonresidential property) from 29% of the actual value of the property to 27.9% of the actual value of the property. It reduced the residential property assessment valuation from 7.15% to 6.765% of the actual value.[7]
The state legislature referred Proposition HH to the 2023 ballot which would have reduced property tax rates and allowed the state to retain and spend revenues that would otherwise be refunded to residents under TABOR.[5] Proposition HH was defeated with 59% of voters opposed and 41% of voters in favor.
Following the rejection of Proposition HH, Colorado Gov. Jared Polis (D) called a special session of the Colorado State Legislature to address property tax relief. The legislature passed and the governor signed legislation to reduce the residential property tax assessment rate from 6.765% to 6.7% and increased the amount of home value that is exempt from taxation from $15,000 to $55,000.[8]
Text of measure
Ballot title
The ballot title for the initiative would have been as follows:[2]
| “ | Shall there be an amendment to the Colorado constitution concerning mandatory statewide voter approval to allow local governments to retain property tax revenue that exceeds 4% growth from the total statewide property tax revenue collected in the preceding year, and, in connection therewith, requiring any referred measure for such approval to be a stand-alone subject with specified language? | ” |
Constitutional changes
- See also: Article X, Colorado Constitution
The initiative would have amended sections (1)(a) and add section (1)(e) to Section 3 of Article X of the Colorado Constitution. The following underlined text would have been added and struck-through text would have been deleted:
Note: Hover over the text and scroll to see the full text.
(1)(a) Each property tax levy shall be uniform upon all real and personal property not exempt from taxation under this article located within the territorial limits of the authority levying the tax. The actual value of all real and personal property not exempt from taxation under this article shall be determined under general laws, which shall prescribe such methods and regulations as shall secure just and equalized valuations for assessments of all real and personal property not exempt from taxation under this article. Valuations for assessment shall be based on appraisals by assessing officers to determine the actual value of property in accordance with provisions of law, which laws shall provide that actual value be determined by appropriate consideration of cost approach, market approach, and income approach to appraisal. However, the actual value of residential real property shall be determined solely by consideration of cost approach and market approach to appraisal; and, however, the actual value of agricultural lands, as defined by law, shall be determined solely by consideration of the earning or productive capacity of such lands capitalized at a rate as prescribed by law. If the total of statewide property tax revenue is projected to go up more than 4% over the preceding year, voter approval is needed for government to retain the additional revenue.
(b) Residential real property, which shall include all residential dwelling units and the land, as defined by law, on which such units are located, and mobile home parks, but shall not include hotels and motels, shall be valued for assessment. All other taxable property shall be valued for assessment. The valuation for assessment for producing mines, as defined by law, and lands or leaseholds producing oil or gas, as defined by law, shall be a portion of the actual annual or actual average annual production therefrom, based upon the value of the unprocessed material, according to procedures prescribed by law for different types of minerals. Non-producing unpatented mining claims, which are possessory interests in real property by virtue of leases from the United States of America, shall be exempt from property taxation.
(c) The following classes of personal property, as defined by law, shall be exempt from property taxation: Household furnishings and personal effects which are not used for the production of income at any time; inventories of merchandise and materials and supplies which are held for consumption by a business or are held primarily for sale; livestock; agricultural and livestock products; and agricultural equipment which is used on the farm or ranch in the production of agricultural products.
(d) Ditches, canals, and flumes owned and used by individuals or corporations for irrigating land owned by such individuals or corporations, or the individual members thereof, shall not be separately taxed so long as they shall be owned and used exclusively for such purposes.
(e) For voter approval of property tax revenue increase, any referred measure must be a stand-alone subject. The ballot title shall read: "Shall property tax revenue be increased by [total projected increase over the preceding year] allowing government to retain and spend property tax revenue above the 4% annual limit on property tax increases for [dates X to X]?"
(2)(a) During each property tax year beginning with the property tax year which commences January 1, 1983, the general assembly shall cause a valuation for assessment study to be conducted. Such study shall determine whether or not the assessor of each county has complied with the property tax provisions of this constitution and of the statutes in valuing property and has determined the actual value and valuation for assessment of each and every class of taxable real and personal property consistent with such provisions. Such study shall sample at least one percent of each and every class of taxable real and personal property in the county.
(b)(I) If the study conducted during the property tax year which commences January 1, 1983, shows that a county assessor did not comply with the property tax provisions of this constitution or the statutes or did not determine the actual value or the valuation for assessment of any class or classes of taxable real and personal property consistent with such provisions, the state board of equalization shall, during such year, order such county assessor to reappraise during the property tax year which commences January 1, 1984, such class or classes for such year. Such reappraisal shall be performed at the expense of the county.
(II) If the study performed during the property tax year which commences January 1, 1984, shows that the county assessor failed to reappraise such class or classes as ordered or failed in his reappraisal to meet the objections of the state board of equalization, the state board of equalization shall cause a reappraisal of such class or classes to be performed in the property tax year which commences January 1, 1985. The cost of such reappraisal shall be paid by the state by an appropriation authorized by law. However, if such reappraisal shows that the county assessor did not value or assess taxable property as prescribed by the provisions of this constitution or of the statutes, upon certification to the board of county commissioners by the state board of equalization of the cost thereof, the board of county commissioners shall pay to the state the cost of such reappraisal.
(III) The reappraisal performed in the property tax year which commences January 1, 1985, shall become the county's abstract for assessment with regard to such reappraised class or classes for such year. The state board of equalization shall order the county's board of county commissioners to levy, and the board of county commissioners shall levy, in 1985 an additional property tax on all taxable property in the county in an amount sufficient to repay, and the board of county commissioners shall repay, the state for any excess payment made by the state to school districts within the county during the property tax year which commences January 1, 1985.
(c)(I) Beginning with the property tax year which commences January 1, 1985, and applicable to each property tax year thereafter, the annual study conducted pursuant to paragraph (a) of this subsection (2) shall, in addition to the requirements set forth in paragraph (a) of this subsection (2), set forth the aggregate valuation for assessment of each county for the year in which the study is conducted.
(II) If the valuation for assessment of a county as reflected in its abstract for assessment is more than five percent below the valuation for assessment for such county as determined by the study, during the next following year, the state board of equalization shall cause to be performed, at the expense of the county, a reappraisal of any class or classes of taxable property which the study shows were not appraised consistent with the property tax provisions of this constitution or the statutes. The state board of equalization shall cause to be performed during the next following year, at the expense of the county, a reappraisal of any class or classes of taxable property which the study shows were not appraised consistent with the property tax provisions of this constitution or the statutes even though the county's aggregate valuation for assessment as reflected in the county's abstract for assessment was not more than five percent below the county's aggregate valuation for assessment as determined by the study. The reappraisal shall become the county's valuation for assessment with regard to such reappraised class or classes for the year in which the reappraisal was performed.
(III) In any case in which a reappraisal is ordered, state equalization payments to school districts within the county during the year in which the reappraisal is performed shall be based upon the valuation for assessment as reflected in the county's abstract for assessment. The state board of equalization shall also order the board of county commissioners of the county to impose, and the board of county commissioners shall impose, at the time of imposition of property taxes during such year an additional property tax on all taxable property within the county in an amount sufficient to repay, and the board of county commissioners shall repay, the state for any excess payments made by the state to school districts within the county during the year in which such reappraisal was performed plus interest thereon at a rate and for such time as are prescribed by law.
(IV) If the valuation for assessment of a county as reflected in its abstract for assessment is more than five percent below the valuation for assessment for such county as determined by the study and if the state board of equalization fails to order a reappraisal, state equalization payments to school districts within the county during the year following the year in which the study was conducted shall be based upon the valuation for assessment for the county as reflected in the county's abstract for assessment. The board of county commissioners of such county shall impose in the year in which such school payments are made an additional property tax on all taxable property in the county in an amount sufficient to repay, and the board of county commissioners shall repay, the state for the difference between the amount the state actually paid in state equalization payments during such year and what the state would have paid during such year had such state payments been based on the valuation for assessment as determined by the study.[9]
Support
Supporters
Organizations
Individuals
- Michael Fields (R) - President of Advance Colorado Institute and senior adviser of Advance Colorado Action
Arguments
Opposition
Opponents
Organizations
Arguments
Campaign finance
Voter Approval of Property Tax Increases registered to support the measure. The committee reported $1.5 million in contributions and $800,148 in expenditures. Alliance for Citizens' Tax Cut registered as a committee and reported $109,000 in contributions.[10]
| Cash Contributions | In-Kind Contributions | Total Contributions | Cash Expenditures | Total Expenditures | |
|---|---|---|---|---|---|
| Support | $934,000.00 | $705,667.00 | $1,639,667.00 | $900,000.00 | $1,605,667.00 |
| Oppose | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Total | $934,000.00 | $705,667.00 | $1,639,667.00 | $900,000.00 | $1,605,667.00 |
Support
The following table includes contribution and expenditure totals for the committee in support of the measure.[11]
| Committees in support of Property Tax Revenue Cap Initiative | |||||
|---|---|---|---|---|---|
| Committee | Cash Contributions | In-Kind Contributions | Total Contributions | Cash Expenditures | Total Expenditures |
| Voter Approval of Property Tax Increases | $900,000.00 | $630,667.00 | $1,530,667.00 | $900,000.00 | $1,530,667.00 |
| Alliance for Citizens' Tax Cut | $34,000.00 | $75,000.00 | $109,000.00 | $0.00 | $75,000.00 |
| Total | $934,000.00 | $705,667.00 | $1,639,667.00 | $900,000.00 | $1,605,667.00 |
Donors
The following three donors contributed 100% of the donations to the support committee.[11]
| Donor | Cash Contributions | In-Kind Contributions | Total Contributions |
|---|---|---|---|
| Advance Colorado Action | $0.00 | $630,667.00 | $630,667.00 |
| Defend Colorado | $600,000.00 | $0.00 | $600,000.00 |
| Colorado Dawn | $300,000.00 | $0.00 | $300,000.00 |
Opposition
Ballotpedia has not identified a campaign registered to oppose the measure.
Methodology
To read Ballotpedia's methodology for covering ballot measure campaign finance information, click here.
Background
Property taxes in Colorado
Property tax revenue in Colorado is collected by local governments and funds county government, public schools, junior colleges, and special districts. Colorado has not had a statewide property tax since 1964. The state sets assessment rates and local governments set the tax rate (mills) that are levied on the assessed value of the property. For 2025, the statewide average levy was forecast to be around 85 mills. For example, for a $500,000 home, the 2025 assessment rate of 7.15% means that $35,750 is taxable. The local government’s tax rate would apply to the $35,750. For example, a tax rate of 85 mills would mean that $3,038.75 would be owed for property taxes on the house.[12]
Recent property tax laws and ballot measures in Colorado
2023
The state legislature referred Proposition HH to the 2023 ballot which would have reduced property tax rates and allowed the state to retain and spend revenues that would otherwise be refunded to residents under TABOR. Proposition HH would allocate this revenue to local governments for the purpose of making up lost tax revenues from the property tax rate reduction. Proposition HH would create a limit on local government property tax revenue unless the district adopts a resolution or ordinance to exceed the limit. The measure would make other changes to property tax law and create a Proposition HH Cap on state revenue.[5] Proposition HH was defeated with 59% of voters opposed and 41% of voters in favor.
Following the rejection of Proposition HH, Colorado Gov. Jared Polis (D) called a special session of the Colorado State Legislature to address property tax relief. The legislature passed and the governor signed legislation to reduce the residential property tax assessment rate from 6.765% to 6.7% and increased the amount of home value that is exempt from taxation from $15,000 to $55,000. The legislation requires the state to reimburse local governments for lost property tax revenue and requires the state treasurer to transfer $135 million from the general fund to the state education fund to offset reductions in school district property tax revenue. The legislation also expanded the Earned Income Tax Credit and made TABOR refunds a flat rate for all taxpayers rather than based on tiers according to income brackets.[13]
State Rep. Javier Mabrey (D-1) said, "Our state’s tax code is broken. It’s an upside-down tax code. This matters. It helps renters. It helps homeowners who are retired."[14]
State Rep. Kenneth DeGraaf (R-22) said, "This is taking money from one person to another, this is legislating money from one person to another."[14]
2022
The state legislature passed Senate Bill 22-238 in 2022, which reduced property tax assessment rates for 2023 and 2024, reducing the assessment valuation of nonresidential property (excluding agricultural and renewable energy production nonresidential property) from 29% of the actual value of the property to 27.9% of the actual value of the property. It reduced the residential property assessment valuation from 7.15% to 6.765% of the actual value.[15]
2021
In 2021, the state legislature passed Senate Bill 21-293, which temporarily lowered tax rates for various properties for 2022 and 2023.[16]
2020
Amendment B, approved by voters in 2020, repealed the Gallagher Amendment of 1982. The Gallagher Amendment limited the residential and non-residential property tax assessment rates so that residential property taxes equaled 45% of the total share of state property taxes and non-residential property taxes equaled 55% of the total share of state property taxes.[5]
Non-residential property: Under the Gallagher Amendment, property tax assessment rates were set in the state constitution to be 29% for non-residential property. The rate was fixed at 29% in the state constitution and could only be changed through a constitutional amendment. Amendment B repealed the 29% non-residential assessment rate. Non-residential property includes commercial property and oil and gas property.
Residential property: Under the Gallagher Amendment, the assessment rate for residential property was required to be adjusted before each 2-year reassessment cycle so as to maintain the 45%-55% split between the total share of property taxes paid between the two types of property. The residential assessment rate was initially set as 21% under the Gallagher Amendment but decreased over time to maintain the 45%-55% split. The residential property tax assessment rate for 2019-2020 was 7.15%. As of 2020, residential property in Colorado made up about 80% of the assessed value of all property in the state.[17]
The legislature passed a companion bill, Senate Bill 20-223, which took effect alongside the constitutional amendment. Senate Bill 223 froze the then-current rates of 7.15% for residential property and 29% for non-residential property in state statute. SB 223 allowed the legislature to reduce the assessment rate in state law. Under the Gallagher Amendment, property tax assessment rates were expected to continue to decrease at the reassessment set to occur 2021 and going forward. Therefore, repealing the Gallagher Amendment and freezing property tax rates at current levels was expected to result in higher residential assessment rates than under the Gallagher Amendment. Due to the Colorado Taxpayer's Bill of Rights (TABOR), the legislature could not increase assessment rates without a statewide vote of the people.[5][6]
Colorado Taxpayer's Bill of Rights (TABOR)
Colorado has a Taxpayer's Bill of Rights, known as TABOR, that limits the amount of money the state of Colorado can take in and spend.
It limits the annual increase for some state revenue to inflation plus the percentage change in state population. Any money collected above this limit is refunded to taxpayers unless the voters allow the state to spend it.
To read about the Taxpayer's Bill of Rights, click here.
Path to the ballot
The state process
In Colorado, the number of signatures required to qualify an initiated constitutional amendment for the ballot is equal to 5 percent of the total number of votes cast for the office of Colorado secretary of state in the preceding general election. For initiated constitutional amendments, signature gathering must be distributed to include signatures equal to 2 percent of the registered voters who live in each of the state's 35 senate districts.
State law provides that petitioners have six months to collect signatures after the ballot language and title are finalized. State statutes require a completed signature petition to be filed three months and three weeks before the election at which the measure would appear on the ballot. The Constitution, however, states that the petition must be filed three months before the election at which the measure would appear. The secretary of state generally lists a date that is three months before the election as the filing deadline.
Constitutional amendments in Colorado require a 55% supermajority vote to be ratified and added to the state constitution. This requirement was added by Amendment 71 of 2016.
The requirements to get an initiated constitutional amendment certified for the 2024 ballot:
- Signatures: 124,238 valid signatures
- Deadline: August 5, 2024
The secretary of state is responsible for signature verification. Verification is conducted through a review of petitions regarding correct form and then a 5 percent random sampling verification. If the sampling projects between 90 percent and 110 percent of required valid signatures, a full check of all signatures is required. If the sampling projects more than 110 percent of the required signatures, the initiative is certified. If less than 90 percent, the initiative fails.
Details about this initiative
- The initiative was filed by Suzanne Taheri and Michael Fields. It was approved for signature gathering on June 23, 2023.[2]
- The signature due date was set to be December 15, 2023.[2]
- Proponents submitted around 225,000 signatures on September 8, 2023.[2]
- On October 6, 2023, the Colorado secretary of state announced the initiative qualified for the 2024 ballot, submitting 172,231 valid signatures.[18]
- The initiative was withdrawn from the ballot on September 4, 2024, following a legislative compromise. Gov. Jared Polis signed the compromise legislation on the same day.[19]
Legislative compromise (HB 24B-1001)
The Colorado State Legislature convened a special session to pass a bill addressing property taxes as part of a compromise deal with initiative sponsors, Advance Colorado, in exchange for proponents withdrawing its two property tax initiatives from the November ballot.
House Bill 24B-1001 was passed by a vote of 58-3 in the House and 30-4 in the Senate. Of 46 Democratic Representatives, 41 voted in favor, two were opposed, and three were absent. Of 19 Republican Representatives, 17 voted in favor, one was opposed, and one was absent. Of 23 Democratic Senators, 19 voted in favor, three were opposed, and one was absent. Of 12 Republican Senators, 11 voted in favor and one was opposed.[20]
HB 1001 reduced property tax valuation assessment rates, lowered the cap on local government property tax revenue, and created a property tax revenue limit for school districts.[21]
The deadline for proponents to withdraw the initiatives (the property tax revenue cap initiative and the property tax valuation reduction initiative) was September 6, 2024.
Michael Fields, president of Advance Colorado, said, "Today’s vote marks a huge win for Colorado taxpayers who have been hit with 30 percent average property tax increases. For two years, we have said the solution taxpayers need is to cut taxes significantly and then put a cap in place so Colorado can avoid this crisis in the future. This bill gets that job done."[21]
Gov. Jared Polis (D) said, "“I look forward to seeing the risky ballot measures pulled down and signing this legislation into law so small businesses and homeowners can keep more of their hard earned money."[21]
How to cast a vote
- See also: Voting in Colorado
See below to learn more about current voter registration rules, identification requirements, and poll times in Colorado.
See also
External links
Footnotes
- ↑ 1.0 1.1 1.2 Colorado Sun, "Colorado governor calls special session on property taxes to avoid ballot measure fight in November," accessed August 21, 2024
- ↑ 2.0 2.1 2.2 2.3 2.4 Colorado Secretary of State, "Initiative Filings," accessed April 21, 2023
- ↑ 3.0 3.1 Colorado Secretary of State, "Initiative 50," accessed September 11, 2023
- ↑ 4.0 4.1 Colorado Politics, "Group aims to cap property tax hikes to 4%, begins gathering signatures for 2024 ballot measure," accessed December 1, 2023
- ↑ 5.0 5.1 5.2 5.3 5.4 Colorado General Assembly, "SCR 20-001, Repeal Property Tax Assessment Rates," accessed June 10, 2020 Cite error: Invalid
<ref>tag; name "bill" defined multiple times with different content Cite error: Invalid<ref>tag; name "bill" defined multiple times with different content Cite error: Invalid<ref>tag; name "bill" defined multiple times with different content - ↑ 6.0 6.1 Colorado State Legislature, "Senate Bill 20-223," accessed July 14, 2020
- ↑ Colorado State Legislature, "Senate Bill 22-238," accessed July 5, 2023
- ↑ Colorado Sun, "What the Colorado legislature passed during the special session and how it will affect your wallet," accessed November 21, 2023
- ↑ 9.0 9.1 9.2 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source. Cite error: Invalid
<ref>tag; name "quotedisclaimer" defined multiple times with different content Cite error: Invalid<ref>tag; name "quotedisclaimer" defined multiple times with different content - ↑ Colorado TRACER, "Voter Approval for Property Tax Increases," accessed September 26, 2023
- ↑ 11.0 11.1 Cite error: Invalid
<ref>tag; no text was provided for refs namedfinance - ↑ Colorado State Legislature, "The Gallagher Amendment memo," July 30, 2020
- ↑ Colorado Sun, "What the Colorado legislature passed during the special session and how it will affect your wallet," accessed November 21, 2023
- ↑ 14.0 14.1 Colorado Sun, "Colorado’s special session on property taxes delivered bigger benefits for low-income families," accessed November 21, 2023
- ↑ Colorado State Legislature, "Senate Bill 22-238," accessed July 5, 2023
- ↑ Colorado State Legislature, "SB21-293," accessed September 26, 2023
- ↑ Building a Better Colorado, "What is the measure on November’s ballot to repeal the 'Gallagher Amendment'?" accessed September 3, 2020
- ↑ Colorado Secretary of State, "STATEMENT OF SUFFICIENCY Proposed Initiative 2023-2024 #50," accessed October 6, 2023
- ↑ Colorado Newsline, "Gov. Jared Polis signs property tax bills, ballot initiatives withdrawn," accessed September 4, 2024
- ↑ Colorado State Legislature, "HB 24B-1001," accessed August 30, 2024
- ↑ 21.0 21.1 21.2 Colorado Public Radio, "Colorado lawmakers pass deal to lower property taxes for businesses, homeowners," accessed August 30, 2024
- ↑ Colorado Secretary of State, "Mail-in Ballots FAQs," accessed August 6, 2025
- ↑ LexisNexis, "Colorado Revised Statutes, § 1-7-101," accessed August 6, 2025
- ↑ 24.0 24.1 Colorado Secretary of State, "Voter Registration FAQs," accessed August 6, 2025
- ↑ 25.0 25.1 Colorado Secretary of State, "Colorado Voter Registration Form," accessed August 6, 2025
- ↑ Colorado Secretary of State, "Go Vote Colorado," accessed August 6, 2025
- ↑ Under federal law, the national mail voter registration application (a version of which is in use in all states with voter registration systems) requires applicants to indicate that they are U.S. citizens in order to complete an application to vote in state or federal elections, but does not require voters to provide documentary proof of citizenship. According to the U.S. Department of Justice, the application "may require only the minimum amount of information necessary to prevent duplicate voter registrations and permit State officials both to determine the eligibility of the applicant to vote and to administer the voting process."
- ↑ Colorado Secretary of State, "Acceptable Forms of Identification," accessed August 6, 2025
 |
State of Colorado Denver (capital) |
|---|---|
| Elections |
What's on my ballot? | Elections in 2025 | How to vote | How to run for office | Ballot measures |
| Government |
Who represents me? | U.S. President | U.S. Congress | Federal courts | State executives | State legislature | State and local courts | Counties | Cities | School districts | Public policy |
