Colorado Proposition FF, Reduce Income Tax Deduction Amounts to Fund School Meals Program Measure (2022)

Colorado Proposition FF
Election date November 8, 2022
Topic Taxes and Education
Status a Approved
Type State statute	Origin State legislature

Colorado Proposition FF, the Reduce Income Tax Deduction Amounts to Fund School Meals Program Measure, was on the ballot in Colorado as a legislatively referred state statute on November 8, 2022. The measure was approved.

A "yes" vote supported this ballot measure to:  reduce income tax deduction amounts for those earning $300,000 or more from $30,000 for single filers and $60,000 for joint filers to $12,000 for single filers and $16,000 for joint filers; and allocate revenue from the deduction change to create and fund the Healthy School Meals for All Program to reimburse participating schools to provide free meals to students and provide schools with local food purchasing grants and school food-related funding.

A "no" vote opposed this measure to create the Healthy School Meals for All Program to reimburse participating schools for free meals provided to students and provide schools with food-related funding, thereby leaving in place the existing income tax deduction caps of $30,000 for single filers and $60,000 for joint filers whose income is $400,000 or more.

Election results

Colorado Proposition FF
Result		Votes	Percentage
Yes		1,384,852	56.75%
No		1,055,583	43.25%

Results are officially certified.

Source

Overview

What did Proposition FF change?

See also: Measure design

The state's flat tax rate (4.55% as of 2022) is applied to an individual's federal taxable income. Federal taxable income is calculated by taking a filer's adjusted gross income minus a standard deduction or itemized deduction. As of 2022, the standard deduction was $12,950 for single filers or married filing separately and $25,900 for married filing jointly. Colorado House Bill 1311, enacted in 2021, created a limit on federal itemized deduction amounts that could be used to reduce state taxable income. Beginning in 2022, filers with adjusted gross incomes of $400,000 or more were limited to claiming itemized deductions of up to $30,000 for single filers or $60,000 for joint filers when calculating state taxable income.

Under Proposition FF, those with a taxable income of $300,000 or more (rather than the present law under which deduction limits applied to those with a taxable income of $400,000 or more) were limited to an itemized or standard deduction of $12,000 for single filers and $16,000 for joint filers.

State officials estimated these changes would increase state revenue by $100.7 million per year.

What did Proposition FF change about school meals in Colorado?

See also: Measure design and Reduced-price school meal funding in Colorado

The measure was designed to create and fund the Healthy School Meals for All Program under the Department of Education to provide free school meals to all students in Colorado public schools, provide local food purchasing grants, and increase wages for employees that prepare and serve food.

The National School Lunch Program (NSLP) was established in 1946. Schools participating in the program receive reimbursements from the federal government for providing free or reduced-priced meals to eligible students based on the student's household income level. For families with an income up to 185% of the federal poverty level (FPL), children are eligible for reduced-priced meals. For families with an income up to 130% of the federal poverty level (FPL), children are eligible for free meals. For the 2021-2022 school year, the federal government reimbursed schools participating in the National School Lunch Program between $3.66 and $3.90 for free lunches and between $1.97 and $2.35 for free breakfasts.

As of October 2021, there were 886,517 students in Colorado's public schools in preschool through 12th grade. According to the Colorado Department of Education, as of 2019, 42% of public school students were eligible for either free or reduced-priced school meals under the National School Lunch Program. During the 2017-18 school year, Colorado public schools served approximately 60 million school lunches, of which 64% went to students that were eligible for free or reduced-price meals. In Colorado, school food authorities may not charge students a co-pay for reduced-price school meals. Rather, the school food authorities are reimbursed by the Colorado Department of Education School Nutrition Unit with state funding.

Who were behind the campaigns surrounding Proposition FF?

See also: Support, Opposition, and Campaign finance

Healthy School Meals for All Colorado Students registered as an issue committee to support the measure. The committee reported $1.82 million in contributions. Hunger Free Colorado and Community First Foundation provided about 74% of the contributions to the committee. Healthy School Meals for All and Hunger Free Colorado said, "The free and reduced-price meals program income threshold is too low to truly account for children and families facing food insecurity. School Meals for All would eliminate lunch debts so families can focus on other needs like housing, utilities, and more. It would also prevent students from feeling stigma or shame when their families can't pay for lunch. The ballot initiative would raise $100 million per year to cover the costs of the program through the closure of tax loopholes for high-income earners."

Path 2 Zero registered to support Propositions 121, 124, 125, 126, and Amendment E; and registered to oppose Propositions 123, GG, FF, and Amendment F. It is impossible to distinguish between funds spent on each individual measure. The committee reported $10,430.70 in in-kind contributions from Independence Institute.

State Representative Richard Holtorf (R), who voted against the bill in the state House, said, "My kids are all grown, but if I had kids, how can I sit here and say my kids should have a free lunch if I’m making six figures? I don’t think that’s right. So I have a fundamental problem with the premise of the bill. People that could afford to pay need to pay to subsidize programs needed to help the people who need the subsidies."

How did Proposition FF get on the ballot?

See also: Path to the ballot

The Colorado State Legislature referred this measure to the ballot through House Bill 1414. The Colorado House of Representatives approved HB 1414 on May 6, 2022, by a 43-22 vote. on May 10, 2022, the Colorado State Senate approved the bill by a vote of 23-12. The bill was passed largely along partisan lines, with all Democrats in favor and 87% of Republicans opposed.

A simple majority vote is required in both the Colorado State Senate and the Colorado House of Representatives to refer a legislatively referred state statute to the ballot. A bill that is referred to the voters does not require the governor's signature and cannot be vetoed.

Measure design

Click on the sections below to read more about each provision of the ballot measure.

Income tax deduction changes: Changes in tax deductions to fund the Healthy School Meals for All Program

The state's flat tax rate (4.55% as of 2022) is applied to an individual's federal taxable income. Federal taxable income is calculated by taking a filer's adjusted gross income minus a standard deduction or itemized deduction. As of 2022, the standard deduction was $12,950 for single filers or married filing separately and $25,900 for married filing jointly. Colorado House Bill 1311, enacted in 2021, created a limit on federal itemized deduction amounts that could be used to reduce state taxable income. Beginning in 2022, filers with adjusted gross incomes of $400,000 or more were limited to claiming itemized deductions of up to $30,000 for single filers or $60,000 for joint filers when calculating state taxable income.

Under this measure, those with a taxable income of $300,000 or more were set to be limited to an itemized or standard deduction of $12,000 for single filers and $16,000 for joint filers.

State officials estimated these changes would increase state revenue by $100.7 million per year. Under the measure, revenue generated by the changes were set to be used to fund the Healthy School Meals for All Program.

Healthy School Meals for All Program: Program within the Colorado Department of Education to provide free school meals

The measure created and fund the Healthy School Meals for All Program under the Department of Education to provide free school meals to all students in public schools.

The program was set to use funds to do the following:

• reimburse participating school food authorities for free meals provided to students that do not qualify for federally-funded free meal programs;
• provide grants for local food purchasing to school food authorities that create a parent and student advisory committee; and
• increase wages or provide stipends for individuals who are employed to prepare and serve food.

A participating school food authority must to notify the department of its participation in the Healthy School Meals for All Program annually. To participate in the program, eligible school food authorities need to also prove participation in the Community Eligibility Provision of the National School Lunch Program, which provides federal reimbursements to certain low-income schools and school districts. Schools participating in the Community Eligibility Provision receive federal special assistance for providing free school meals to all students. The bill required the state to participate in the Community Eligibility Provision as a whole if the U.S. Department of Agriculture creates that option for the state.

Reimbursement rates for schools providing free meals: Reimbursements to schools participating in the program

School food authorities need to identify students who qualify for federal school meals programs to maximize their federal reimbursement. Reimbursements under the Healthy School Meals for All Program were set to be made to school food authorities at a rate equal to the federal free reimbursement rate minus any other federal or state reimbursements for providing meals.

For the 2021-2022 school year, the federal government reimbursed schools participating in the National School Lunch Program between $3.66 and $3.90 for free lunches and between $1.97 and $2.35 for free breakfasts.

Effective dates: Reimbursements for providing free school meals were set to begin in the 2023-24 budget year. The other provisions of the program (described below) were set to take effect later.

Reimbursements for providing free school meals were set to begin in the 2023-24 budget year. The other provisions of the program (described below) was set take effect in the first full budget year after Colorado is certified to participate in the United States Department of Agriculture (USDA) Demonstration Project, a data-sharing agreement where children were set to be automatically certified for free or reduced school meals under the National School Lunch and Breakfast programs based on their Medicaid eligibility.

Local food purchasing grants: Parent and student advisory committee grants for local food purchasing

Under the measure, a school food authority could create a parent and student advisory committee, which could receive a local food purchasing grant. The committee needs to reflect the racial, ethnic, and socioeconomic demographics of the enrolled student population. Committees were set to be charged with advising the school food authority on food selection "to ensure that meals are culturally relevant, healthy, and appealing to all ages of the student population."

The local food purchasing grant could be used to purchase Colorado grown, raised, or processed foods for school meals. Participating school food authorities need to track funds used to purchase products for school meals and track how many meals were served and report the information to the Department of Education on August 1 each year for the preceding budget year.

At the beginning of each budget year, school food authorities need to give the Department of Education an estimate of how much money it expects to spend on Colorado grown, raised, or processed products; the items it expects to purchase; and a list of the suppliers it expects to purchase from.

Grant amounts were set to be $5,000 or an amount equal to 25 cents multiplied by the number of lunches served in the preceding school year, whichever is greater.

School food authorities were designed, under the initiative, to use the grant amount in the following ways:

• use up to 25% of the grant funds to purchase value-added processed products (defined as products that are minimally processed due to preservation, cooking, baking, or canning);
• use up to 12% of the grant funds to support implementing the student and parent advisory committee;
• use up to 10% of the funds could be used to pay for certain costs associated with participating in the local food purchasing grant program; and
• use the rest of the funds (53%) to purchase Colorado grown, raised, or processed products.

Local School Food Purchasing Technical Assistance and Education Grant Program: Grant program to promote Colorado grown, raised, or processed products

The bill created the Local School Food Purchasing Technical Assistance and Education Grant Program. The program can issue a grant to a statewide nonprofit organization to create and manage a grant program to promote Colorado grown, raised, or processed products and promote the use of basic ingredients to prepare school meals instead of using processed products.

Grants under the program were set to be awarded to school food authorities, grower associations, or other product aggregation organizations for:

• professional contracting services "to support the development and sustainability of local and regional food systems";
• chef training on food handling and meal preparation;
• kitchen equipment purchasing;
• certification costs for good agricultural practices, good handling practices, and training on selling to schools;
• building capacity for local value-added processed products;
• education, promotion, and outreach for schools to engage families and communities "on the benefits of farm-to-school and ways to support farm-to-school"; and
• grower associations and growers to conduct outreach to school communities "about the multiple benefits of purchasing local products".

Food preparation employee wage increases: Stipends or increased wages for employees that directly prepare and serve school meals

Under the bill, participating school food authorities could receive funding to provide stipends or increase wages for employees that directly prepare and serve school meals. The amount was set to be a grant of $3,000 or an amount equal to 12 cents multiplied by the number of meals served in the prior budget year, whichever is greater. A school food authority needs to show documentation that the funding was used for wage increases or stipends.

Text of the measure

Ballot title

The ballot title was as follows:

“

Shall state taxes be increased $100,727,820 annually by a change to the Colorado Revised Statutes that, to support healthy meals for public school students, increases state taxable income only for individuals who have federal taxable income of $300,000 or more by limiting itemized or standard state income tax deductions to $12,000 for single tax return filers and $16,000 for joint tax return filers, and, in connection therewith, creating the healthy school meals for all program to provide free school meals to students in public schools; providing grants for participating schools to purchase Colorado grown, raised, or processed products, to increase wages or provide stipends for employees who prepare and serve school meals, and to create parent and student advisory committees to provide advice to ensure school meals are healthy and appealing to all students; and creating a program to assist in promoting Colorado food products and preparing school meals using basic nutritious ingredients with minimal reliance on processed products?

”

Full text

The full text of the measure is below:

Readability score

See also: Ballot measure readability scores, 2022

Using the Flesch-Kincaid Grade Level (FKGL) and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title for this measure. Readability scores are designed to indicate the reading difficulty of text. The Flesch-Kincaid formulas account for the number of words, syllables, and sentences in a text; they do not account for the difficulty of the ideas in the text. The state legislature wrote the ballot language for this measure.

The FKGL for the ballot title is grade level 35, and the FRE is -21. The word count for the ballot title is 155.

Support

Healthy School Meals for All Colorado Students and Hunger Free Colorado led the Yes on FF campaign. The campaign provided a full list of endorsements, which is available here.

Arguments

• Hunger Free Colorado CEO Marc Jacobson: "Voters understand the importance of making sure Colorado kids can continue to get the meals they need for improved health, better grades, higher attendance, and increased graduation rates."
• State Sen. Rhonda Fields (D): "It’s all about feeding our kids, and I can’t think of a more noble thing we can do as a state than make sure we are feeding our kids a healthy meal for breakfast, for lunch."
• Hunger Free Colorado: "It’s an investment in public education of children. Children need healthy food to learn in school and School Meals for All would ensure our investment is paying off. ... Many school districts have already implemented School Meals for All and they have seen a 20% increase in participation when school meals are available to all students. ... School Meals for All would eliminate lunch debts so families can focus on other needs like housing, utilities, and more. It would also prevent students from feeling stigma or shame when their families can't pay for lunch. ... According to studies, when children are given healthy food they do better in school and stay healthier overall. Healthy food is as important as any other tool for children to learn, grow and thrive. Too many children are left out of our current school meals programs. The free and reduced-price meals program income threshold is too low to truly account for children and families facing food insecurity."
• Food to Power Executive Director Patience Kabwasa: "Hunger is a barrier to learning that no just society should accept."
• Chauncey Johnson, former participant in the school meals program: "With Healthy School Meals for All, we can break lunch line stigma for kids of lower social economic status. This initiative will also ensure that school cafeteria workers get paid fairly."
• Ashley Wheeland, Policy Director of Hunger Free Colorado: "We know we’re going to win because voters agree on these simple facts: One – kids need food to learn; and two – no child should go hungry because they can’t afford a nutritious meal."

Official arguments

The following was the argument in support of the measure found in the Colorado Blue Book:

Colorado Blue Book Official Arguments: "1) Research shows that children experiencing hunger have lower grades than their peers, and are more likely to struggle with behavioral problems and experience emotional, mental, and physical health issues. By providing school meals to all students, the measure ensures that every child has access to food and is not hungry in school. 2) Providing free meals to all students helps families at a time when many are facing higher costs of living. The cost of school meals can be a significant expense, and the measure removes tradeoffs for many families between paying for meals and covering other necessary household expenses. The current income threshold for free meals does not capture all students who may face food insecurity, and even if a student can afford to bring or pay for a meal, the measure will take a daily financial concern off of families’ plates. 3) The measure removes a source of shame and embarrassment for students who receive free meals. When some students receive free school meals and others pay for their meal, it creates stigma and shame for the students who receive the free meals or who have school meal debt that they cannot pay. Feeling singled out causes many students to skip what may be their only healthy and balanced meal of the day."

Opposition

Opponents

Individuals

• Jon Caldara - President of the Independence Institute

Arguments

• State Rep. Richard Holtorf (R): "My kids are all grown, but if I had kids, how can I sit here and say my kids should have a free lunch if I’m making six figures? I don’t think that’s right. So I have a fundamental problem with the premise of the bill. People that could afford to pay need to pay to subsidize programs needed to help the people who need the subsidies."
• Jon Caldara, president of the Independence Institute: "This is a really stupid idea. This proposal is, hey, let's get the rich guys to buy our kids lunch."

Official arguments

The following was the argument in opposition to the measure found in the Colorado Blue Book:

Colorado Blue Book Official Arguments: "1) The measure raises taxes on some households at a time when inflation is high and the cost of living is increasing. Higher taxes mean that those taxpayers will have less money to save or invest in the economy. Those dollars are best used by individuals and families in a way that they see fit. 2) The state should not pay to feed kids who can afford to purchase a school meal or bring food from home. Feeding kids should be the role and responsibility of the parents or caregivers, not the government. The measure requires ongoing state funding, resources, and oversight for a program that is not needed by all students. 3) Colorado schools are underfunded. If voters want to increase taxes to help students, it would be better to give local school districts new funding to use in a way that best serves their students, such as increasing teacher salaries or providing additional educational materials and opportunities."

Media editorials

See also: 2022 ballot measure media endorsements

Ballotpedia lists the positions of media editorial boards that support or oppose ballot measures. This does not include opinion pieces from individuals or groups that do not represent the official position of a newspaper or media outlet. Ballotpedia includes editorials from newspapers and outlets based on circulation and readership, political coverage within a state, and length of publication. You can share media editorial board endorsements with us at editor@ballotpedia.org.

Support

• Durango Herald Editorial Board: "Proposition FF: Healthy School Meals for All not only provides breakfast and lunch for all public school students, it helps schools purchase high-quality nutritious food directly from Colorado farmers and rancher. Proposition FF makes sense for families and strengthens our rural Southwest economy. The funding plan for Proposition FF is reasonable. And very much worth it."

Opposition

• Denver Post Editorial Board: "And this is not a tax on only the most wealthy Coloradans but also will hit many upper-middle-class households working two full-time jobs, and we think increasing taxes, even on these well-off households during high-inflation and a looming recession, is a bad decision for this state."

Campaign finance

See also: Campaign finance requirements for Colorado ballot measures

The campaign finance information on this page reflects the most recent scheduled reports that Ballotpedia has processed, which covered through December 8, 2022.

Healthy School Meals for all Colorado Students registered as an issue committee to support the measure. The committee reported $1.82 million in contributions.

Path 2 Zero registered to support Propositions 121, 124, 125, 126, and Amendment E; and registered to oppose Propositions 123, GG, FF, and Amendment F. It is impossible to distinguish between funds spent on each individual measure. The committee reported $10,430.70 in in-kind contributions from Independence Institute.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$1,602,837.00	$220,636.99	$1,823,473.99	$1,602,837.00	$1,823,473.99
Oppose	$0.00	$10,430.70	$10,430.70	$0.00	$10,430.70
Total	$1,602,837.00	$231,067.69	$1,833,904.69	$1,602,837.00	$1,833,904.69

Support

The following table includes contribution and expenditure totals for the committee in support of the measure.

Committees in support of Proposition FF
Committee	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Healthy School Meals for all Colorado Students	$1,602,837.00	$220,636.99	$1,823,473.99	$1,602,837.00	$1,823,473.99
Total	$1,602,837.00	$220,636.99	$1,823,473.99	$1,602,837.00	$1,823,473.99

Donors

The following were the top donors who contributed to the support committees.

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
Hunger Free Colorado	$500,000.00	$83,892.19	$583,892.19
Community First Foundation	$250,000.00	$0.00	$250,000.00
National Education Association	$250,000.00	$0.00	$250,000.00
Healthier Colorado	$242,500.00	$0.00	$242,500.00
Gary Advocacy, LLC	$100,000.00	$0.00	$100,000.00
Caring for Colorado Foundation	$50,000.00	$0.00	$50,000.00

Opposition

The following table includes contribution and expenditure totals for the committee in opposition to Proposition FF.

Committees in opposition to Proposition FF
Committee	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Path 2 Zero	$0.00	$10,430.70	$10,430.70	$0.00	$10,430.70
Total	$0.00	$10,430.70	$10,430.70	$0.00	$10,430.70

Donors

Independence Institute provided all of the funds to Path 2 Zero.

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
Independence Institute	$0.00	$8,923.96	$8,923.96

Methodology

To read Ballotpedia's methodology for covering ballot measure campaign finance information, click here.

Background

National School Lunch and Breakfast Programs

The National School Lunch Program (NSLP) was established in 1946. In the first year, NSLP served about 7.1 million students. In 2016, 30.4 million children participated in the National School Lunch Program. Schools participating in the program receive reimbursements from the federal government for providing free or reduced-priced meals to eligible students based on the student's household income level. For families with an income of 185% of the federal poverty level (FPL), children are eligible for reduced-priced meals. For families with an income of 130% of the federal poverty level (FPL), children are eligible for free meals.

For the 2021-2022 school year, the federal government reimbursed schools participating in the National School Lunch Program between $3.66 and $3.90 for free lunches and between $1.97 and $2.35 for free breakfasts.

The following table shows the U.S. Department of Agriculture's income eligibility guidelines to qualify for free and reduced-priced meals under the National School Lunch and Breakfast Programs for July 1, 2022, through June 30, 2023.

Colorado public school meals

As of October 2021, there were 886,517 students in Colorado's public schools in pre-school through 12th grade.

According to the Colorado Department of Education, as of 2019, 42% of public school students were eligible for either free or reduced-priced school meals under the National School Lunch Program. During the 2017-18 school year, Colorado public schools served approximately 60 million school lunches, of which 64% went to students that were eligible for free or reduced-price meals.

Reduced-price school meal funding in Colorado

School food authorities may not charge students a co-pay for reduced-price school meals. Rather, the school food authorities are reimbursed by the Colorado Department of Education School Nutrition Unit with state funding.

In 2007, Colorado passed a bill creating the Start Smart Nutrition Program, which prohibited school food authorities for charging students for reduced-priced breakfasts. Under the program, the Colorado Department of Education used state funds to reimburse school food authorities the $0.30 co-pay for reduced-price school breakfasts.

The Child Nutrition School Lunch Protection Act, passed in 2008, eliminated the $0.40 co-pay students and families had to pay for reduced-priced school lunches and prohibited school food authorities for charging students for reduced-priced lunches. The 2008 bill applied only to students in grades K, 1, and 2. In 2019, the program was expanded to include public school students in pre-K through 12th grade.

Additionally, the Breakfast after the Bell Nutrition Program, created in 2013, provided funding for schools to serve free breakfasts to all students in a public school that had 70% or more students that are eligible for free or reduced-price school meals under the National School Lunch and Breakfast Programs.

Income taxes in Colorado

Colorado has a flat tax rate of 4.55%. The tax rate was decreased from 4.63% to 4.55% in 2020 through voter approval of Proposition 116.

The state tax rate is applied to an individual's federal taxable income. Federal taxable income is calculated by taking a filer's adjusted gross income minus a standard deduction or itemized deduction. As of 2022, the standard deduction was $12,950 for single filers or married filing separately and $25,900 for married filing jointly. Colorado House Bill 1311, enacted in 2021, created a limit on federal itemized deduction amounts that could be used to reduce state taxable income. Beginning in 2022, filers with adjusted gross incomes of $400,000 or more were limited to claiming itemized deductions of up to $30,000 for single filers or $60,000 for joint filers when calculating state taxable income.

Colorado individual income tax revenue

The following table shows income tax revenue in Colorado from 1999-2000 through 2019-2020.

Colorado Taxpayer's Bill of Rights (TABOR)

See also: Colorado Taxpayer's Bill of Rights (TABOR)

The Colorado Taxpayer's Bill of Rights (TABOR) requires voter approval for all new taxes, tax rate increases, extensions of expiring taxes, mill levy increases, valuation for property assessment increases, or tax policy changes resulting in increased tax revenue. The Colorado Taxpayer's Bill of Rights was passed by voters in 1992 as Initiative 1. The measure was approved by a vote of 54% to 46%. The measure was sponsored by Douglas Bruce (R), former Deputy District Attorney and former member of the Colorado General Assembly.

TABOR 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.

Referendum C of 2005

Referendum C, approved by voters in 2005, authorized the state to retain and spend all of the money it collected above the TABOR limit on healthcare, public education, transportation projects, and local fire and police pensions for five years beginning with fiscal year (FY) 2005-06. During these five years, Colorado residents did not receive the refunds they would have otherwise received under TABOR. After the five-year period, referred to as "the timeout period," Referendum C authorized the state to permanently retain and spend revenue up to a cap, referred to as "the Referendum C cap" (equaling FY 2007-08 revenues adjusted by inflation plus population growth), beginning in FY 2010-11.

When state voters approve a tax increase or other revenue change, the resulting revenues are exempt from the TABOR limit on fiscal year spending. Below is a chart by the Colorado Legislative Council Staff detailing revenue limits under TABOR:

TABOR ballot measures

Since 1992, when TABOR was adopted, through 2021, Colorado voters have decided on 25 statewide ballot measures that would have increased revenue for the state, which required voter approval under TABOR.

• Seven measures asked voters if the state could retain revenue as a voter-approved revenue change that would have otherwise been refunded to taxpayers under TABOR;
• Five measures asked voters to adopt a new tax;
• Two measures asked voters to eliminate a tax exemption (thereby raising state revenue);
• Nine measures asked voters to adopt a tax increase;
• One measure asked voters to adopt a tax increase and new tax; and
• One measure asked voters to adopt a tax increase and eliminate a tax exemption.

Six (24%) of the 25 measures were approved while 19 (76%) were defeated.

The six measures that were approved are as follows:

• Colorado Tobacco Tax Increase for Health-Related Purposes, Initiative 35 (2004);
• Colorado State Business Income Tax Deduction Limit, Referendum H (2006);
• Colorado Proposition AA, Taxes on the Sale of Marijuana (2013);
• Colorado Marijuana TABOR Refund Measure, Proposition BB (2015);
• Colorado Proposition DD, Legalize Sports Betting with Tax Revenue for Water Projects Measure (2019); and
• Colorado Proposition EE, Tobacco and E-Cigarette Tax Increase for Health and Education Programs Measure (2020).

In addition to the above measures, Referendum C, approved by voters in 2005, authorized the state to retain and spend all of the money it collected above the TABOR limit on healthcare, public education, transportation projects, and local fire and police pensions for five years beginning with fiscal year (FY) 2005-06.

Colorado statewide ballot measures during even-numbered election years, 2000-2020

A total of 105 measures appeared on the statewide ballot in Colorado during even-numbered election years in the 20-year period between 2000 through 2020. Of the 105 measures, 48 were approved (45.71%) and 57 were defeated (54.29%). From 2000 through 2020, the number of measures on the even-year ballot ranged from three to 14.

Colorado statewide ballot measures during even-numbered election years, 2000-2020
Years	Total number	Approved	Percent approved	Defeated	Percent defeated	Annual average	Annual median	Annual minimum	Annual maximum
2000-2020	105	48	45.71%	57	54.29%	10	10	3	14

Reports and analyses

Note: The inclusion of a report, white page, or study concerning a ballot measure in this article does not indicate that Ballotpedia agrees with the conclusions of that study or that Ballotpedia necessarily considers the study to have a sound methodology, accurate conclusions, or a neutral basis. To read a full explanation of Ballotpedia's policy on the inclusion of reports and analyses, please click here.

The Common Sense Institute published a report on Proposition FF in September 2022. The Common Sense Institute describes itself as "a non-partisan research organization dedicated to the protection and promotion of Colorado’s economy" with a mission to "examine the fiscal impacts of policies, initiatives, and proposed laws so that Coloradans are educated and informed on issues impacting their lives [by employing] rigorous research techniques and dynamic modeling to evaluate the potential impact of these measures on the Colorado economy and individual opportunity."

The key findings and recommendations included in the report may be expanded here

Key findings: “ If all Colorado public school food authorities participate in the program, an additional 615,000 students will become newly eligible to receive free meals at school, a 125% increase. To fund the program, the initiative will raise income tax increases on Coloradans who earn more than $300,000 per year; roughly 4.4% of Colorado filers will be impacted. a. If all eligible children participate, each affected taxpayer will sponsor free meals for about six additional students, regardless of their parents’ ability to provide. b. The average additional burden upon these taxpayers will be $884 in the first year of the program and could increase thereafter if the number of taxpayers above the $300,000 threshold does not increase and legislators must increase the tax to keep the program solvent. The program will cost the state between $71.4 million and $101.4 million in its first year of full implementation. The tax increase will raise enough revenue to cover the maximum cost of the program under most projections. However, there is a real risk that the funding will be much higher than necessary or too low to completely fund the program. The program is likely to grow and in 10 years, the number of Coloradoans who will earn more than $300,000 by 2033 is projected to be between 198,868 and 338,754, which would amount to between $166 million and $293 million in additional revenue. ” Recommendations: “ The implementation of Proposition FF, if it passes, will be complicated by the uncertainty of cost projections. According to the state’s own fiscal estimates, the new tax could collect a large excess of revenue (up to $32.8 million in the first fully operational year) above what is required to run the program. If costs remain relatively low, the state could collect even larger excesses in subsequent years, especially if public-school enrollment continues to lag. The measure does not prescribe what will be done with excess revenue; the state will retain it as TABOR exempt funds that could support other government spending initiatives. It will not return the funds to taxpayers. There is also a risk that revenues will not be enough to support the program. The legislature should use the audit required by the law to determine whether the program has been over- or underfunded and should release the findings. The purpose of Proposition FF, after all, is to fund school lunches, not to indefinitely increase the amount of revenue which the state government can spend on other priorities. If it becomes clear that this has occurred, the legislature should take action to ensure that taxpayers’ money is being used for the school lunch program as intended and that it is not being spent elsewhere. The legislature should remove its TABOR-exempt status for revenues collected in excess of expenditures and funds should be returned to taxpayers. If the program becomes more expensive than anticipated, lawmakers should either work to secure additional federal funding for it or reduce its scope and expense so that other spending priorities are not compromised. ”

The full report can be read here.

Path to the ballot

To put a legislatively referred state statute before voters, a simple majority is required in both the Colorado State Senate and the Colorado House of Representatives. A bill that is referred to the voters does not require the governor's signature and cannot be vetoed.

The measure was introduced in the Colorado State Legislature as House Bill 1414. On May 6, 2022, the House approved HB 1414 by a vote of 43-22. on May 10, 2022, the Senate approved the measure by a 23-12 vote. The measure was passed largely along partisan lines, with all Democrats in favor and 87% of Republicans opposed.

Vote in the Colorado House of Representatives May 6, 2022
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 33  a
	Yes	No	Not voting
Total	43	22	0
Total percent	66.15%	33.85%	0.00%
Democrat	41	0	0
Republican	2	22	0

Vote in the Colorado State Senate May 10, 2022
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 18  a
	Yes	No	Not voting
Total	23	12	0
Total percent	65.71%	34.29%	0.00%
Democrat	20	0	0
Republican	3	12	0

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.

How to vote in Colorado

Poll times

In Colorado, polls are open from 7:00 a.m. to 7:00 p.m. local time for those who choose to vote in person rather than by mail. An individual who is in line at the time polls close must be allowed to vote.

Registration

Check your voter registration status here.

In Colorado, an individual can pre-register to vote if they are at least 15 years old. Voters must be at least 18 years old to vote in any election. A voter must be a citizen of the United States and have established residence in Colorado to vote.

Colorado voters can register to vote through Election Day. However, in order to automatically receive a absentee/mail-in ballot, a voter must register online, through the mail, at a voter registration agency, or driver's license examination facility at least eight days prior to Election Day. A voter that registers through a voter registration drive must submit their application no later than 22 days before the election to automatically receive an absentee/mail-in ballot. A voter can register online or submit a form in person or by fax, email, or mail.

Automatic registration

See also: Automatic voter registration

Colorado automatically registers eligible individuals to vote through the Department of Motor Vehicles and certain other state agencies.

Online registration

See also: Online voter registration

Colorado has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

See also: Same-day voter registration

Colorado allows same-day voter registration for individuals who vote in person.

Residency requirements

Colorado law requires 22 days of residency in the state before a person may vote.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

Colorado does not require proof of citizenship for voter registration. An individual applying to register to vote must attest that they are a U.S. citizen under penalty of perjury.

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The site Go Vote Colorado, run by the Colorado Secretary of State office, allows residents to check their voter registration status online.

Voter ID requirements

Colorado requires voters to present non-photo identification when voting in person. If voting by mail for the first, a voter may also need to return a photocopy of his or her identification with their mail-in ballot. Click here for more information.

The following list of accepted forms of identification was current as of August 2025. Click here for the most current information, sourced directly from the Office of the Colorado Secretary of State.

“

The following documents are acceptable forms of identification: A valid Colorado driver’s license or valid identification card issued by the Colorado Department of Revenue. (Note: documents issued to not lawfully present and temporarily lawfully present individuals under Part 5 of Article 2 of Title 42, C.R.S. are not acceptable forms of identification.) A valid U.S. passport. A valid employee identification card with a photograph of the eligible elector issued by any branch, department, agency, or entity of the U.S. government or of Colorado, or by any county, municipality, board, authority, or other political subdivision of Colorado. A valid pilot’s license issued by the federal aviation administration or other authorized agency of the U.S. A valid U.S. military identification card with a photograph of the eligible elector. A copy of a current (within the last 60 days) utility bill, bank statement, government check, paycheck, or other government document that shows the name and address of the elector. A Certificate of Degree of Indian or Alaskan Native Blood. A valid Medicare or Medicaid card issued by the Centers for Medicare and Medicaid Services. A certified copy of a U.S. birth certificate for the elector. Certified documentation of naturalization. A valid student identification card with a photograph of the eligible elector issued by an institute of higher education in Colorado, as defined in section 23-3.1-102(5), C.R.S.. A valid veteran identification card issued by the U.S. department of veterans affairs veterans health administration with a photograph of the eligible elector. A valid identification card issued by a federally recognized tribal government certifying tribal membership. Any form of identification listed above that shows your address must show a Colorado address to qualify as an acceptable form of identification. The following documents are also considered acceptable forms of identification for voting: Verification that a voter is a resident of a group residential facility, as defined in section 1-1-104(18.5), C.R.S. Verification that a voter is a person committed to the department of human services and confined and eligible to register and vote shall be considered sufficient identification of such person for the purposes of section 1-2-210.5, C.R.S. Written correspondence from the county sheriff or his or her designee to the county clerk indicating that a voter is confined in a county jail or detention facility.

”

• Note: SB 1, signed into law on May 12, 2025, specified that tribal IDs issued by the Bureau of Indian Affairs, the Indian Health Service, or another federal agency were also valid identification.

See also

2022 measures

• 2022 ballot measures
• Taxes on the ballot
• Education on the ballot

Colorado

• Colorado ballot measures
• Colorado ballot measure laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls

External links

• House Bill 1414 information
• House Bill 1414 text

Support

• Healthy School Meals for All Colorado campaign website
• Hunger Free Colorado campaign website
• Hunger Free Colorado Facebook page
• Hunger Free Colorado Twitter page

Opposition

Submit links to editor@ballotpedia.org.