Colorado Proposition JJ, Retain Sports Betting Tax Revenue for Water Projects Measure (2024)

Colorado Proposition JJ
Election date November 5, 2024
Topic Taxes and Gambling
Status a Approved
Type State statute	Origin State legislature

Colorado Proposition JJ, the Retain Sports Betting Tax Revenue for Water Projects Measure, was on the ballot in Colorado as a legislatively referred state statute on November 5, 2024. It was approved.

A "yes" vote supported allowing the state to retain tax revenue collected above $29 million annually from the tax on sports betting proceeds authorized by voters in 2019.

A "no" vote opposed allowing the state to retain tax revenue collected above $29 million annually from the tax on sports betting proceeds authorized by voters in 2019, thereby requiring the state to refund tax revenue above $29 million to casinos and sports betting operators.

Election results

Colorado Proposition JJ
Result		Votes	Percentage
Yes		2,340,370	76.44%
No		721,237	23.56%

Results are officially certified.

Source

Overview

What did the measure do?

See also: Text of measure

The measure allowed the state to retain tax revenue collected above $29 million annually from the tax on sports betting proceeds (estimated to be $2.8 million in 2023-24, $5.2 million in 2024-25, and $7.2 million in 2025-26). Revenues were to be appropriated to the Water Plan Implementation Cash Fund. If voters had rejected the measure, the state would have been required to refund casinos and sports betting operators any taxes paid above $29 million each year. In 2019, voters approved Proposition DD, which legalized sports betting and enacted a 10% tax on sports betting proceeds. Proposition DD allowed the state to retain $29 million per year to fund state water projects through the Water Plan Implementation Cash Fund.

What was Proposition DD?

See also: Background

Proposition DD enacted a 10% tax on sports betting proceeds. Net sports betting proceeds equal the total amount wagered minus the payout to bettors minus a 0.25% federal excise tax levied on the total amount wagered. All revenue was designed to be deposited into the Sports Betting Fund. The revenue was designed to be used first and foremost to fund expenses related to the administration and regulation of sports betting in Colorado. Funds were designed to then be distributed to (a) the Hold Harmless Fund, (b) the Office of Behavioral Health to fund the prevention and treatment of gambling addictions or disorders, and (c) the Water Plan Implementation Cash Fund. Voters authorized the state to retain $29 million annually.

Why was this measure on the ballot?

This measure required voter approval under TABOR since it would increase state revenue. The state is expected to generate revenue above $29 million annually, as originally approved by voters, therefore, voter approval is required for the state to retain revenue exceeding the official projections set out under Proposition DD.

In Colorado, a legislatively referred state statute must be passed by a simple majority vote in each chamber of the state legislature. Legislatively referred measures do not need to be signed by the governor. Due to the Colorado TABOR, statewide voter approval is required to enact any legislation to increase government revenue at a faster rate than the combined rate of population increase and inflation. To read about the Taxpayer's Bill of Rights, click here.

Since 1992, when TABOR was adopted, through 2023, Colorado voters have decided on 38 statewide ballot measures that were designed to increase revenue for the state, which required voter approval under TABOR. Of the 38 measures, 12 (31.58%) were approved and 26 (68.42%) were defeated.

Text of measure

Ballot title

The ballot title for the measure is below:

“

WITHOUT RAISING TAXES, MAY THE STATE KEEP AND SPEND ALL SPORTS BETTING TAX REVENUE ABOVE VOTER-APPROVED LIMITS TO FUND WATER CONSERVATION AND PROTECTION PROJECTS INSTEAD OF REFUNDING REVENUE TO CASINOS?

”

Full text

The full text of the measure can be read below.

Readability score

See also: Ballot measure readability scores, 2024

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 17, and the FRE is 25. The word count for the ballot title is 31.

Support

Supporters

Officials

• Gov. Jared Polis (D)
• State Sen. Dylan Roberts (D)
• State Sen. Cleave Simpson Jr. (R)
• State Rep. Marc Catlin (R)
• State Rep. Julie McCluskie (D)
• State Rep. Emily Sirota (D)

Political Parties

• Green Party of Colorado

Organizations

• Colorado Gaming Association

Arguments

• Colorado Gaming Association Executive Director Peggi O’Keefe: "We certainly always intended to pay that 10% tax with sports betting. The fact we exceeded expectations I don’t think changes that."
• State Rep. Marc Catlin (R-58): "I’m hoping it will continue to be a growing, steady revenue stream for water. I have high hopes for this."
• State Rep. Julie McCluskie (D-62): "I believe our public has grown to understand how critical water resources are to Colorado."
• Colorado Gaming Association: "In its first year, Colorado sports betting generated nearly five times more money for statewide water projects than anticipated. State officials’ initial projects for 2020-2021 were between $1.5 and $1.7 million. Recent reports indicate that the gaming industry has generated more than $11.4 million for Colorado’s Water Conservation Board. As the sports gambling industry continues to grow, so will Colorado’s prospects of a secure water future."

Opposition

Ballotpedia did not locate a campaign in opposition to the ballot measure.

Media editorials

See also: 2024 ballot measure media endorsements

Support

You can share campaign information or arguments, along with source links for this information, at editor@ballotpedia.org.

Opposition

• Colorado Springs Gazette and Denver Gazette Editorial Board: "JJ removes constitutional taxing and spending limits on revenue collected from the state’s 10% tax on sports betting proceeds. The measure would allow the state to retain and spend all it collects from the tax. While the proposal would require the excess revenue to be used on water projects — a worthy policy priority — it’s hard to justify lifting the limits of Colorado’s prudent Taxpayer’s Bill of Rights for any cause, and entrusting the money to the 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 5, 2024.

Yes on JJ registered to support the measure. The committee reported $515,000 in contributions.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$515,000.00	$0.00	$515,000.00	$506,313.25	$506,313.25
Oppose	$0.00	$0.00	$0.00	$0.00	$0.00
Total	$515,000.00	$0.00	$515,000.00	$506,313.25	$506,313.25

Support

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

Committees in support of Proposition JJ
Committee	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Yes on JJ	$515,000.00	$0.00	$515,000.00	$506,313.25	$506,313.25
Total	$515,000.00	$0.00	$515,000.00	$506,313.25	$506,313.25

Donors

The following were the top donors to the support committee.

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
Environmental Defense Action Fund	$280,000.00	$0.00	$280,000.00
Conscience Bay Research	$120,000.00	$0.00	$120,000.00
Colorado Cattlemen's Association	$50,000.00	$0.00	$50,000.00
American Rivers Action Fund	$40,000.00	$0.00	$40,000.00

Opposition

Ballotpedia did not identify a campaign registered to oppose the measure.

Methodology

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

Background

Proposition DD of 2019

See also: Colorado Proposition DD, Legalize Sports Betting with Tax Revenue for Water Projects Measure (2019)

In 2019, voters approved Proposition DD, which legalized sports betting and enacted a 10% tax on sports betting proceeds. Net sports betting proceeds equal the total amount wagered minus the payout to bettors and minus 0.25% federal excise tax levied on the total amount wagered. All revenue was designed to be deposited into the Sports Betting Fund. The revenue was designed to be used first and foremost to fund expenses related to the administration and regulation of sports betting in Colorado. Funds were designed to then be distributed to (a) the Hold Harmless Fund, (b) the Office of Behavioral Health to fund the prevention and treatment of gambling addictions or disorders, and (c) the Water Plan Implementation Cash Fund.

Proposition DD allowed the state to retain $29 million per year to fund state water projects through the Water Plan Implementation Cash Fund. Since the state expects tax revenues to be greater than the $29 million estimate that was approved by voters, approval is required to retain the revenue.

Recent vote to retain state revenue above official projections

Proposition II on the 2023 ballot asked voters to allow the state to keep and spend revenue exceeding official projections from increased taxes on cigarettes, tobacco, and nicotine products, which voters approved as Proposition EE in 2020. Voters adopted the measure with 68% of voters in favor. The ballot measure allowed the state to keep and utilize excess revenue ($23.65 million) generated from increased and new tobacco, cigarette, and nicotine taxes approved by voters in 2020 through Proposition EE. If the measure had been rejected by voters, excess revenue would have been refunded to distributors and wholesalers and tax rates set by Proposition EE would have been reduced.

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.

TABOR limits the amount of money the state of Colorado can take in and spend. It limits the annual increase in state revenue to the prior year's inflation measured by the Denver-Aurora-Lakewood consumer price index plus the estimated previous year's change in the state’s population. Any money collected above this limit is refunded to taxpayers unless the voters allow the state to spend it.

The following sources of revenue are not subject to the TABOR state revenue limit:

• revenue used for refunds to taxpayers;
• gifts;
• federal funds;
• collections for another government;
• pension contributions by employees;
• pension fund earnings;
• transfers or expenditures from reserves;
• damage awards;
• property sales;
• enterprise revenue; and
• voter-approved revenue changes.

TABOR ballot measures

Since 1992, when TABOR was adopted, through 2023, Colorado voters have decided on 38 statewide ballot measures that were designed to increase revenue for the state, which required voter approval under TABOR. Of the 38 measures, 12 (31.58%) were approved and 26 (68.42%) were defeated.

Of the 38 measures, 19 were referred to the ballot by the state legislature and 19 were placed on the ballot through citizen initiative petitions.

• Of the 19 referred measures, 11 (57.89%) were approved and eight (42.10%) were defeated.
• Of the 19 citizen-initiated measures, one (5.26%) was approved and 18 (94.74%) were defeated.

Path to the ballot

The state process

In Colorado, a legislatively referred state statute must be passed by a simple majority vote in each chamber of the state legislature. Legislatively referred measures do not need to be signed by the governor. Due to the Colorado TABOR, statewide voter approval is required to enact any legislation to increase government revenue at a faster rate than the combined rate of population increase and inflation.

The measure was introduced as House Bill 24-1436 on April 1, 2024. The House passed the measure in a vote of 59-1 with five members absent on April 19, 2024. The Senate passed the measure in a vote of 33-2 on May 1, 2024.

Vote in the Colorado House of Representatives April 19, 2024
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 22  a
	Yes	No	Not voting
Total	59	1	5
Total percent	90.77%	1.54%	7.69%
Democrat	44	0	2
Republican	15	1	3

Vote in the Colorado State Senate May 1, 2024
Requirement: Simple majority vote of all members in each chamber
Number of yes votes required: 18  a
	Yes	No	Not voting
Total	33	2	0
Total percent	94.23%	5.71%	0.00%
Democrat	21	2	0
Republican	12	0	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

2024 measures

• 2024 ballot measures
• Taxes on the ballot
• Gambling on the ballot
• 2024 petition deadlines

Colorado

• Colorado ballot measures
• Colorado initiative laws

News and analysis

• Ballot measure lawsuits
• Ballot measure readability
• Ballot measure polls
• Ballot measure signature costs

External links

• Colorado House Concurrent Resolution 24-1436