Colorado Proposition 119, Creation of Out-of-School Education Program and Marijuana Sales Tax Increase Initiative (2021)

Colorado Proposition 119
Election date November 2, 2021
Topic Taxes and Education
Status d Defeated
Type State statute	Origin Citizens

2021 measures
November 2
Colorado Amendment 78
Colorado Proposition 119
Colorado Proposition 120
Polls
Voter guides
Campaign finance
Signature costs

Colorado Proposition 119, the Creation of Out-of-School Education Program and Marijuana Sales Tax Increase Initiative, was on the ballot in Colorado as an initiated state statute on November 2, 2021. It was defeated.

A "yes" vote supported creating the Learning Enrichment and Academic Progress Program (LEAP) and increasing the marijuana retail sales tax by 5 percentage points from 15% to 20% to partially fund the program.

A "no" vote opposed creating the Learning Enrichment and Academic Progress Program and increasing the marijuana retail sales tax by 5 percentage points, thereby leaving in place the existing tax rate of 15%.

Election results

Colorado Proposition 119
Result		Votes	Percentage
Yes		701,479	45.75%
No		831,670	54.25%

Results are officially certified.

Source

Overview

What out-of-school education program would Proposition 119 have created?

See also: Measure design and Text measure

Proposition 119 would have created the Learning Enrichment and Academic Progress Program, also known as the LEAP Program. Eligible children would have included children at least five years of age and no older than 17 years who are eligible for admission to Colorado public schools. The program would have provided out-of-school services that would have consisted of but not have been limited to the following:

• tutoring in core subject areas;
• enrichment opportunities including music, dance, and art programs;
• instruction in English and foreign languages;
• career and technical training;
• emotional and physical therapy;
• mental health services;
• special support for students with special needs; and
• mentoring.

How would Proposition 119 have changed marijuana taxes?

The measure would have increased the marijuana retail sales tax incrementally from 15% to 20% to partially fund the program. Beginning January 2022, an additional 3% marijuana retail tax would have been levied for a total of 18%. Beginning January 2023, the additional tax would have increased to 4% for a total of 19%. After January 2024, the additional tax would have increased to 5% for a total tax of 20% on marijuana retail sales. Beginning in January 2022, the state treasurer would have been required to transfer the revenue generated from the additional marijuana tax to the Learning Enrichment and Academic Progress Fund monthly. If the initiative would have been approved by voters, any revenue the state collected from the increased marijuana sales tax would have been considered a voter-approved revenue change and exempt from the TABOR state spending limit.

Who was behind the campaigns surrounding Proposition 119?

See also: Support, Opposition, and Campaign finance

Learning Opportunities for Colorado's Kids led the Yes on Prop 119 campaign. The committee reported $2.94 million in contributions and $2.88 million in expenditures. The top two donors were Gary Community Investment Company, which gave $2.33 million, and Ready Colorado, which gave $625,000.

LEAP 4 Co said, "Despite heroic work by educators and school districts among unprecedented circumstances, many Colorado school children have been falling further behind – particularly students of color, those from low-income families, or those with special needs. This 'opportunity gap' and 'achievement gap' have been a cause of great concern in Colorado for years. COVID has only made the situation worse. Out-of-school learning has shown to be an effective tool for closing the gap, but not everyone can afford it. On the heels of COVID, closing the gap has taken on a special urgency. Now is the time to take the first step, because the future of so many young people is on the line."

Three committees registered to oppose the initiative: No on Prop 119, Coloradans Against School Vouchers, and Cannabis Community for Fairness and Safety. Together, the committees reported raising $84,200 in contributions. The committees reported $122,671 in expenditures.

Taxpayers for Public Education, which donated $7,500 to the campaigns opposing the initiative, said, "Initiative 25 is a public school voucher scheme that would undermine Colorado’s public schools and potentially divert money into private institutions that could discriminate against students based on their religion, race, sexual orientation, gender identity, immigration status, or heritage."

How did Proposition 119 get on the ballot?

See also: Colorado Taxpayer's Bill of Rights (TABOR) and Path to the ballot

Measures that can go on the ballot during odd years are limited to topics that concern taxes or state fiscal matters arising under TABOR, the Taxpayer's Bill of Rights (Section 20 of Article X of the Colorado Constitution). This requirement was added to state statute in 1994.

Proponents submitted 203,335 signatures. On August 25, 2021, the Colorado Secretary of State announced that 145,076 were projected to be valid. To qualify, 124,632 valid signatures were required. The sponsoring committee paid $683,790 to Blitz Canvassing for signature gathering.

Measure design

Learning Enrichment and Academic Progress Program (LEAP Program): Purpose and eligibility

The initiative would have created the Learning Enrichment and Academic Progress Program, also known as the LEAP Program. Eligible children would have included children at least five years of age and no older than 17 years who were eligible for admission to Colorado public schools. The program would have provided out-of-school services that would have consisted of but not have been limited to the following:

• tutoring in core subject areas,
• instruction in English and foreign languages,
• career and technical training,
• emotional and physical therapy,
• mental health services,
• special support for students with special needs, and
• mentoring.

Services would not have included in-school instruction or programs to make up credits regardless of what time of day the program is taught. Services would have also excluded anything for which school tuition was paid.

Colorado Learning Authority: Governance and responsibilities

The initiative would have created the Colorado Learning Authority, an independent agency within Colorado's Department of Education, to administer the program. The agency would have consisted of a nine-member board of directors appointed by the governor. No more than five members of the board would have been allowed to be from the same political party. The deadline to appoint the first board of directors would have been January 15, 2022. The initiative stated that the governor should appoint directors with experience in start-ups and educational services to the initial board. The initiative would have also required that one director of the initial board be a parent of an eligible child. The term of the initial board would have been three years.

The governor would have been required to appoint the subsequent board members from a list of recommendations by the existing board, who could have accepted public applications for the positions. After January 1, 2025, the initiative would have required the board to have one member from each congressional district and meet the following criteria:

• four members who are parents or legal guardians of eligible children,
• two members who represent nonprofit organizations that serve low-income households and communities, and
• three members who have experience working with eligible children.

The term of subsequent boards would have been three years with members from odd-numbered congressional districts serving an additional two-year term. Members would have been limited to three consecutive terms and would have been able to receive up to $200 per diem for regularly scheduled board meetings.

The initial and subsequent boards would also have included four additional non-voting members appointed by the board chair and executive director of the Colorado Commission of Indian Affairs. The four members would have needed to be between the ages of 14 and 19 and be enrolled in a tribal school, home school program, online or charter school, or be participants in a high school equivalency program. Non-voting members would have served two-year terms and would have been limited to two consecutive terms. In addition, the initial board of directors would have needed to establish a learning opportunities parent advisory council and a provider advisory council to give input to the board.

The agency would have been responsible for:

• increasing access to learning opportunities, developing criteria for the distribution of funds to learning opportunities,
• creating criteria to evaluate potential providers of learning opportunities,
• creating a process to ensure priority certification of local school districts, boards of cooperative services, and educators as providers for learning opportunities,
• establishing processes for screening providers to ensure child safety,
• creating and administering an application process for eligible children,
• distributing financial aid on behalf of parents to providers, and
• creating and implementing by January 1, 2024, an evaluation system for the learning opportunities based on quantitative and qualitative factors.

The initiative would have required the agency to prioritize financial aid according to the following order: 1. children from households at or below 100% of the federal poverty level 2. children from households that are greater than 100% but less than 200% of the federal poverty level 3. children from households at or above 200% of the federal poverty level

When possible, the financial aid would have been a multi-year guarantee of at least three years for children from households at or below 200% of the federal poverty level. Publicly available financial audits of the agency would have been required annually.

Learning Enrichment and Academic Progress Fund: Deposits and distributions

The initiative would have established the Learning and Enrichment and Academic Progress Fund. Under the initiative, no more than 10% of the fund could have been spent on the administration of the program after the end of fiscal year 2025.

The Colorado Learning Authority would have been allowed to seek gifts, grants, donations, loans, and federal assistance. At the end of the third and fourth quarters of fiscal year 2021-2022, the state treasurer would have been required to transfer the same amount from the general fund that was, as of 2021, transferred to the state public school fund from the sale and lease of sand, gravel, clay, stone, coal, oil, gas, geothermal resources, gold, silver, or other minerals on public school lands. At the end of each fiscal year thereafter, the state treasurer would have been required to transfer from the general fund to the LEAP Fund the amount of money transferred to the state public school fund. The amount would have been exempt from all revenue and spending limitations. The fiscal impact statement prepared by Legislative Council Staff estimated that this amount would have been about $22 million.

Retail marijuana sales tax: Rate increase

The measure would have increased the marijuana retail sales tax incrementally from 15% to 20% to partially fund the program. Beginning January 2022, an additional 3% marijuana retail tax would have been levied for a total of 18%. Beginning January 2023, the additional tax would have increased to 4% for a total of 19%. After January 2024, the additional tax would have increased to 5% for a total tax of 20% on marijuana retail sales.

Beginning in January 2022, the state treasurer would have been required to transfer the revenue generated from the additional marijuana tax to the Learning Enrichment and Academic Progress Fund monthly.

The initiative would have resulted in an increase in state revenue by $137.6 million annually once the tax was fully increased to 20%, if the measure had been approved.

Text of measure

Ballot title

The ballot title for Initiative #25 was as follows:

“

SHALL STATE TAXES BE INCREASED $137,600,000 ANNUALLY ON RETAIL MARIJUANA SALES BY A CHANGE TO THE COLORADO REVISED STATUTES CONCERNING THE CREATION OF A PROGRAM TO PROVIDE OUT-OF-SCHOOL LEARNING OPPORTUNITIES FOR COLORADO CHILDREN AGED 5 TO 17, AND, IN CONNECTION THEREWITH, CREATING AN INDEPENDENT STATE AGENCY TO ADMINISTER THE PROGRAM FOR OUT-OF-SCHOOL LEARNING OPPORTUNITIES CHOSEN BY PARENTS; FUNDING THE PROGRAM BY INCREASING THE RETAIL MARIJUANA SALES TAX BY 5% BY 2024 AND REALLOCATING A PORTION OF THE PUBLIC SCHOOL LANDS INCOME; AUTHORIZING TRANSFERS AND REVENUE FOR PROGRAM FUNDING AS A VOTER-APPROVED REVENUE CHANGE; SPECIFYING THAT LEARNING OPPORTUNITIES INCLUDE TUTORING AND EXTRA INSTRUCTION IN SUBJECTS INCLUDING READING, MATH, SCIENCE, WRITING, MUSIC, AND ART, TARGETED SUPPORT FOR CHILDREN WITH SPECIAL NEEDS AND LEARNING DISABILITIES, CAREER AND TECHNICAL EDUCATION TRAINING, AND OTHER ACADEMIC OR ENRICHMENT OPPORTUNITIES; AND PRIORITIZING PROGRAM FINANCIAL AID FOR LOW-INCOME STUDENTS?

”

Fiscal impact statement

The fiscal impact statement provided in the Colorado Blue Book was follows:

“ On net, Proposition 119 will increase state revenue and spending. It also transfers money between various state funds. These impacts, as well as the estimated impact on taxpayers, are discussed below. The state budget year runs from July 1 through June 30. State revenue. Proposition 119 will increase state revenue by an estimated $34.8 million in state budget year 2021-22 and by $87.1 million beginning in budget year 2022-23 by increasing the tax on retail marijuana. The amount for state budget year 2021-22 is a half-year impact. This revenue is not subject to state constitutional spending limits. In addition, the measure reduces investment earnings in the Permanent Fund by about $48.2 million over a ten-year period, including $30.7 million in interest earnings that would otherwise be used as funding for the K-12 education system and $17.5 million in forgone capital growth in the balance of the Permanent Fund over ten years. State spending. Proposition 119 will increase state expenditures from the newly created Learning Enrichment and Academic Progress Fund by an estimated $55.8 million in budget year 2021‑22 and $109.1 million in budget year 2022-23 and in future years. The amount for state budget year 2021-22 is a half-year impact. Expenditures will include administration of the Learning Enrichment and Academic Progress Program and the financial aid award amounts distributed to parents. The change in state spending will equal the change in state revenue and transfers. Transfers of state funds. Proposition 119 will divert $21.0 million in budget year 2021‑22 and $22.0 million beginning in budget year 2022-23 in State Land Trust revenue from the Permanent Fund to the State Public School Fund. The measure then transfers a corresponding amount of revenue each year from the General Fund to the newly created Learning Enrichment and Academic Progress Fund. The money transferred is not subject to state constitutional spending limits. Taxpayer impacts. Proposition 119 will increase the amount of sales taxes paid by Coloradans who purchase marijuana products. State law requires Legislative Council Staff to estimate the potential tax burden on affected taxpayers within specified income categories. However, state law prohibits the collection of personal data on retail marijuana purchasers. Therefore, Legislative Council Staff used data from the U.S. Bureau of Labor Statistics and Centers for Disease Control and Prevention concerning the usage of and spending on tobacco products by income group to produce the estimates in Table 1 below. The table estimates the following information: the estimated number of taxpayers by income category; the total change in tax burden for each income category; and the average change in tax burden for individuals in each income category. ”

The full fiscal impact statement with charts and tables provided in the Colorado Blue Book is available here.

Full text

The full text of the ballot initiative is below:

Readability score

See also: Ballot measure readability scores, 2021

Using the Flesch-Kincaid Grade Level (FKGL and Flesch Reading Ease (FRE) formulas, Ballotpedia scored the readability of the ballot title and summary 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 Colorado Title Board wrote the ballot language for this measure. The FKGL for the ballot title is grade level 21, and the FRE is 5. The word count for the ballot title is 142, and the estimated reading time is 37 seconds.

Support

Learning Opportunities for Colorado's Kids (LEAP 4 Co) led the Yes on Prop 119 campaign in support of the initiative. The campaign provided a full list of endorsements, which is available here.

Supporters

Officials

• Colorado Governor Jared Polis (D)
• State Sen. James Coleman (D)
• State Sen. Rhonda Fields (D)
• State Sen. Bob Gardner (R)
• State Sen. Larry Liston (R)
• State Sen. Paul Lundeen (R)
• State Sen. Brittany Pettersen (D)
• State Sen. Kevin Priola (D)
• State Sen. Robert Rankin (R)
• State Sen. Rob Woodward (R)
• State Rep. Mary Bradfield (R)
• State Rep. Terri Carver (R)
• State Rep. Tim Geitner (R)
• State Rep. Colin Larson (R)
• State Rep. Michael Lynch (R)
• State Rep. Hugh McKean (R)
• State Rep. Matt Soper (R)
• State Rep. Dan Woog (R)
• Denver Public Schools Board Member Barbara O'Brien (Nonpartisan)

Former Officials

• Former Colorado Governor Bill Owens (R)
• Former Colorado Governor Bill Ritter (D)
• Former Colorado Governor Roy Romer (D)

Organizations

• Academic Advocates
• African Leadership Group
• Avid4 Adventure
• Caravan for Racial Justice
• Colorado AeroLab, Inc.
• Colorado Alliance for Environmental Education (CAEE)
• Colorado Children's Campaign
• Colorado Latino Leadership Advocacy & Research Coalition (CLLARO)
• Colorado Outward Bound School
• Colorado Springs Conservatory
• Colorado Succeeds
• Colorado Youth Congress
• Elite Academics
• Firefly Autism
• Four Winds American Indian Council
• Generation Schools Network
• Josh Hosler, Veteran Sheepdogs Founder
• Latino Coalition of Weld County
• RESCHOOL
• Rugged Research (Northern Colorado)
• STEM is my Future (Grand Junction)
• San Luis Land Rights Council
• Servicios de la Raza
• The Greenway Foundation
• Thorne Nature Experience
• Transform Education Now (TEN)
• Voces Unidas de las Montañas Action Fund
• Wild Rose Education
• YEBO Media
• Young Americans Center for Financial Education

Individuals

• Michael Johnston (Nonpartisan) - Former state Senator and president and CEO of Gary Community Investments

Arguments

• LEAP 4 Co: "Despite heroic work by educators and school districts among unprecedented circumstances, many Colorado school children have been falling further behind – particularly students of color, those from low-income families, or those with special needs. This 'opportunity gap' and 'achievement gap' have been a cause of great concern in Colorado for years. COVID has only made the situation worse. Out-of-school learning has shown to be an effective tool for closing the gap, but not everyone can afford it. On the heels of COVID, closing the gap has taken on a special urgency. Now is the time to take the first step, because the future of so many young people is on the line."
• Former state Senator and president and CEO of Gary Community Investments Mike Johnston (D): "Low-income kids by fifth grade will be up to two to three grade levels behind just because of the lack of exposure they’re getting to after-school programming and summer school programming. We think you can’t really make a long-term commitment to providing an equitable experience without addressing some of those out-of-school experiences."
• Amy Anderson, executive director of ReSchool Colorado: "Those things are very expensive, and so if you don’t have the resources or lack of information about where to find those items, longitudinally you’re at a disadvantage in terms of life outcomes for kids. The initiative as it is written is pretty open to allowing people to pursue what they chose; it’s really driven by need, interest, aspirations of the families and the kids."
• Monica Colbert Burton of LEAP 4 Co: "The learning loss that we’ve seen during the pandemic is so much higher than we’ve ever seen before particularly for our low-income families and our students that don’t have access to the same resources."
• Tim Taylor, cofounder and president of America Succeeds: "The priority and and our rationale behind this is all about equity. It is leveling the playing field for these kids where we know that the average family spends $5,000 a year on supplemental educational services for their kids, and when that's not available to everybody, this is designed to make sure that more kids do."
• Brenda Dickhoner of Ready Colorado: "We’re really excited about LEAP because this program empowers parents to spend dollars how they see fit for their children. Giving parents the ability to choose how to spend their dollars, whether it’s for math, tutoring, or piano lessons, or speech therapy is incredibly important to helping those kids thrive."
• Colorado Governor Jared Polis (D): "The hours our children spend after school are a critical time, and Proposition 119 will allow more kids to benefit from after-school learning activities from tutoring to music and art. I’m voting for Prop 119 this November because all kids, no matter their family’s income, deserve access to these enriching opportunities."
• Boys and Girls Clubs of Metro Denver, the San Luis Valley, La Plata County, Fremont County, Black Canyon Boys & Girls Clubs, the Pikes Peak Region, Weld County, Northwest Colorado, Chaffee County, High Rockies, Larimer County, and Pueblo County: "Boys & Girls Clubs across Colorado ensure that all young people, especially those who need us most, have opportunities to realize their potential as responsible, caring, and productive citizens. We believe that Proposition 119 clearly aligns with our mission and that it is in the best interest of the young people and families we serve. The following Clubs across the state endorse supporting Proposition 119 for Learning Enrichment and Academic Progress."
• Wellington Webb, former Mayor of Denver: "Our kids deserve access to after-school tutoring and enrichment activities regardless of their family’s income or where they live. Prop 119 helps level the playing field by providing $1500 for tutoring via a small sales tax increase on recreational marijuana. The pandemic widened achievement gaps that have existed in our schools for decades. Our school kids need help catching up in math, reading, and social studies — I urge you to join me in voting yes on Prop 119 for our kids’ educational success."
• Former U.S. Senator Mark Udall (D): "Join me in voting yes on the LEAP initiative this November so that our kids — regardless of where they’re born or family income — have opportunities to succeed on their educational journeys."
• State Senator Rhonda Fields (D) and State Representative Colin Larson (R): "Prop 119 gives families the financial resources for their kids to participate in sports, dance lessons, foreign-language tutoring, STEM classes, summer camps, and everything else needed for a well-rounded education. At its core, Prop 119 is a recreational marijuana tax to fund tutoring for Colorado’s K-12 students."

Official arguments

The official arguments provided in the Colorado Blue Book were as follows:

• Official Blue Book argument: "1) Proposition 119 increases the sales tax on retail marijuana to fund financial aid for tutoring and other out-of-school learning opportunities for Colorado students. Even before the pandemic, tutoring and out-of-school instructional support were badly needed by the significant number of students who are not proficient in reading, writing, or math. School closures caused by COVID have urgently increased the need for outside instructional support, especially among low-income students who cannot afford the cost of tutoring or enrichment services. 2) Proposition 119 supports the academic and developmental needs of all students, and low-income students will be prioritized for financial aid. The measure empowers an independent, bipartisan board to certify that tutoring and enrichment providers are qualified and accountable. Once financial aid is awarded, families and students will have the choice about which certified tutors or other instructional providers best meet the specific needs of their student."

Opposition

No on Prop 119 led the campaign against the initiative.

Opponents

Officials

• State Senator Joann Ginal (D)
• State Senator Serena Gonzales-Gutierrez (Nonpartisan)
• State Senator Julie Gonzalez (D)
• State Senator Chris Kolker (D)
• State Senator Robert Rodriguez (D)
• State Senator Tammy Story (D)
• State Representative Jennifer Bacon (D)
• State Representative Shannon Bird (D)
• State Representative Andrew Boesenecker (D)
• State Representative Lindsey Daugherty (D)
• State Representative Meg Froelich (D)
• State Representative Edie Hooton (D)
• State Representative Cathy Kipp (D)
• State Representative David Ortiz (D)
• State Board of Education member Lisa Escarcega (D)
• State Board of Education member Karla Esser (D)
• State Board of Education member Rebecca McClellan (D)
• State Board of Education member Angelika Schroeder (D)

Former Officials

• Registered Agent of No on Prop 119 and former Colorado State Representative Judith Anne Solano (D)

Political Parties

• Arapahoe County Democratic Party
• Boulder County Democratic Party
• Democratic Party of Colorado
• Jefferson County Democratic Party
• La Plata County Democratic Party
• Montezuma County Democratic Party
• Working Families Party of Colorado

Unions

• American Federation of Teachers
• Denver Pipefitters Local 208

Organizations

• Advocates for Public Education Policy
• Colorado AFL-CIO
• Colorado Alliance for Retired Americans
• Colorado Association of School Boards
• Colorado Association of School Executives
• Colorado Democratic Education Initiative
• Colorado Democratic Latino Initiative
• Colorado Energy and Environment Initiative
• Colorado NORML
• Colorado PTA
• Colorado Statewide Parent Coalition
• IBEW 111
• Taxpayers for Education
• Taxpayers for Public Education
• Uniting4Kids

Arguments

• Taxpayers for Public Education: "Colorado Education Association (CEA), the state's largest union of public school educators with over 38,000 K-12 teachers, faculty, and retired educators, withdrew support of Initiative 25 on Sunday evening. Initiative 25 is a public school voucher scheme that would undermine Colorado’s public schools and potentially divert money into private institutions that could discriminate against students based on their religion, race, sexual orientation, gender identity, immigration status, or heritage."
• Cherry Creek public school teacher Kasey Ellis: "Public education is the foundation of our democratic republic. We need to find ways to increase opportunities for all our students. Initiative 25 takes money from our public schools and puts it into the hands of people who can discriminate against our students based on their gender, sexual orientation, immigration status, or race."
• Kim Monson: "This raises marijuana taxes so high, that it makes the black market more attractive, thereby inviting even more criminal activity into Colorado and making our communities less safe. [...] We all agree that our children are falling behind in their education. The solution is not LEAP which increases marijuana taxes to create a huge new unelected, unaccountable government bureaucracy. [...] And on the last page (14), last two paragraphs, LEAP de-TABORs (Colorado’s Taxpayer’s Bill of Rights amendment to the Colorado Constitution) future revenue, spending, and appropriations."
• Colorado NORML: "Excessive taxes on cannabis products will send patients and consumers back to the black market. Colorado needs to prioritize where the money is spent and if schools require more funding allocate more funds out of the already $2 Billion dollars of cannabis revenue and allocate some of those funds to highway and road construction. We have support for education, mental health, communal support and impact, along with youth drug prevention classes. Colorado need to utilize that $2 Billion in revenue towards lacking funds for education and after school programs. This Ballot Initiative is an unnecessary tax burden. Colorado’s total marijuana sales surpassed $2 Billion in 2020 - State dispensaries brought in $175,145,246 in Nov, a 17% increase from 2019 with the State reaping $32,383,094 in revenue from taxes and fees. When is too high too HIGH!?"
• Marijuana Industry Group: "While the cannabis industry strongly supports additional funding and further earmarking of existing cannabis taxes for education and mental health in Colorado, we feel strongly that our customers are not in support of the proposed tax. If this measure passes, Colorado cannabis shoppers could pay near or even above 30% in taxes — this is not a sustainable rate and is drastically more than customers pay for any other good in the state."
• No on Prop 119: "We cannot allow public education funds to be taken and given to private and out-of-state companies who have no oversight or accountability to Colorado taxpayers. Proposition 119 will hurt our local public school districts. Colorado’s public schools are among the most poorly funded classrooms in the nation. Proposition 119 is a scam that will further reduce our students’ success. Proposition 119 gives money to private education providers with no accountability or oversight. There is no criteria as to what is a legitimate learning program. Our tax dollars could go to anyone or anything claiming to be an educational service. Colorado teachers played an integral role in surviving the pandemic, yet our state ranks 47th in the nation in per pupil funding and we face massive teacher shortages. Proposition 119 is a tax increase on small businesses as we recover from a global pandemic."
• Judy Solano (D), retired public elementary school teacher and former Colorado State Representative/Vice Chair of the House Education Committee: "Not one penny of LEAP would benefit our underfunded public schools where these students attend, but instead, would line the pockets of private investors and profiteers. ... LEAP is another pet project of the rich, corporate charlatans with their insatiable hunger to profit from taxpayer dollars. They operate by convincing voters that they are the good guys who have come to the rescue. Don’t be fooled. Send a message this November that public education is not for sale and we will not be deceived. Vote NO on Proposition 119."
• Colorado Leads, an association of marijuana companies: "This initiative imposes a regressive tax on people’s pain, especially veterans, teachers and the elderly who need cannabis for medicine but can’t get a medical card, and while local communities generate this tax, local school boards have no say over the education programs it pays for. If these ballot measures are so beneficial to all Coloradans, why aren’t other industries asked to pay their fair share of these taxes?"
• State Senator Chris Kolker (D): 'Proposition 119 misleads the voters by saying that the revenue raised through this proposition will be utilized to help low-income children improve their academic performance. In fact, it only does so for the first year. After year one of its implementation, all students regardless of economic stature can access these dollars. It also allows public money to be directed to private out-of-school service providers (including religious based schools) instead of investing it directly into public schools. If voters want to raise taxes for education, the revenue would be better used to expand the capacity of public schools in every community, keeping the money under local control and allowing them to reinstate programs they have had to cut and to provide additional learning and enrichment opportunities for children."

Official arguments

The official arguments provided in the Colorado Blue Book were as follows:

• Official Blue Book argument: 1) Proposition 119 allows public money to be directed to private out-of-school service providers instead of invested directly in public schools. Public dollars set aside for education are needed to support the public education system. If voters want to increase retail marijuana taxes for education, the revenue would be better used to expand the capacity of public schools in every community, keeping the money under local control and allowing school districts to reinstate programs they have had to cut and to provide additional learning and enrichment opportunities for children. 2) Increasing the sales tax on marijuana will further increase the gap in prices between legal marijuana and black-market marijuana, pushing more individuals into the black market and hurting legitimate retail marijuana businesses. Additionally, the retail sales tax on marijuana already places a greater financial burden on low-income individuals; increasing the tax rate will only make this worse.

Media editorials

See also: 2021 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

• Colorado Springs Gazette Editorial Board: "A modest tax on marijuana sales to fund an effort that actually helps children would be a refreshing change. It also arguably is the least we can do to make legal recreational pot pay for some of its collateral damage to Colorado’s kids, families and communities. ... LEAP promises to be a big stride for Colorado’s kids."
• Denver Gazette Editorial Board: "Who could object to such a smart solution — and why would Big Marijuana even care? Simply because a portion of the funding for LEAP will come from a modest, 5% sales tax on retail marijuana? LEAP represents an effort to make legalized pot pay for at least some of the damage it does to society, especially to our young, on a daily basis. Using a small amount of marijuana proceeds to fund an effort that actually helps children would be a refreshing turnabout."
• Denver Gazette Editorial Board: "You’d think LEAP’s huge dose of funding to bolster student achievement would make it clear that it’s a net gain, and a big one, for Colorado public education. Yet, the 'no' campaign is attempting to argue that because some of LEAP’s funding will come from state trust lands, the proposal will take money 'away from teacher salaries and classroom supplies.' That’s absurd. State trust lands are managed by the State Land Board to support public education among other state institutions. LEAP is exactly the kind of educational investment that state trust lands are intended to support."
• Grand Junction Daily Sentinel Editorial Board: "We think it’s a great idea, but the current lack of details of how the program would be created and implemented left some editorial board members concerned. ... Another concern is that LEAP is billed as using “marijuana money” when existing state funds are also being tapped. But the tax hike on marijuana is clearly providing the lion’s share of funding. We take comfort in the fact that support for LEAP is so widespread."
• Boulder Daily Camera Editorial Board: "Prop 119 will help stem a widespread educational gap made much worse by COVID-19, by taking funds from a lucrative marijuana market that experienced its best year on record with $2.2 billion in sales in 2020 (a 25% increase from the previous year) during a pandemic, and with no signs of slowing down. The money is there and will continue to be there, so let’s put it to good use."

Opposition

• Journal Advocate Editorial Board and Fort Morgan Times Editorial Board: "We’re concerned about the lack of specifics as to what the “enrichment” opportunities would look like and what exactly qualifies for funding. While a state board would be created to oversee the program (yet another state bureaucracy) it would be outside the purview of the State Board of Education. We’re not at all enthusiastic about the CBOE having no supervisory power over any educational program that would impact the public school system, as this one almost surely would. Besides, any new funds from marijuana sales should go to support the public school system. Then there is the matter of adding more taxes to retail marijuana sales. This is a double-whammy of possibly pushing legal users back to the cheaper black market, harming legal marijuana businesses and posing a risk to those users, and potentially killing the goose that lays the golden egg."
• Sentinel Editorial Board: "Prop 119 creates a shadow state education department, complete with its own competing school board. And there’s little doubt dual departments of education would create yet another place for polarizing politics at a time when those issues are already dragging education into the muck. ... Not only do public schools need greater support, the last thing they need is a competing program that would ultimately draw resources from the schools that really are the answer here. Vote no on Prop 119."
• Colorado Springs Indy Editorial Board: "Passage of this proposition will create an unfair business environment weighted against cannabis entrepreneurs and the cost will likely be passed on to the consumer, which could lead to a resurgence of black market sales. In addition, passage of Prop 119 would create the nine-member, governor-appointed Colorado Learning Authority, an unnecessary bureaucracy tied to our educational system."
• Denver Post Editorial Board: "We fear that unscrupulous online education providers will pounce on this opportunity to obtain public funds to offer extremely little in the way of educational attainment, or even child care for that matter. ... If voters do approve this “sin” tax, we hope that we are proven wrong. There is the possibility that school teachers would step up to provide this tutoring. In fact, at the outset teachers and other school employees are the only authorized individuals able to accept LEAP funds. ... It’s a gamble we encourage voters not to make."
• Steamboat Pilot & Today Editorial Board: "We believe there’s a need for tutoring and enrichment programs but not independent of existing educational structures."
• Durango Herald Editorial Board: "Taxing pot is not a bad idea — although at some point, we might risk killing the golden goose — but why not put the money straight into schools? Why create another agency? Teachers fear this is a surreptitious move to use public money for private schools, and it may be."

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 November 30, 2021.

Learning Opportunities for Colorado's Kids registered as an issue committee to support the initiative. The committee reported $2.94 million in contributions and $2.87 million in expenditures. The top two donors were Gary Community Investment Company, which gave $2.33 million, and Ready Colorado, which gave $625,000. The campaign reported spending $1.2 million on signature gathering with Blitz Canvassing.

Three committees registered to oppose the initiative: No on Prop 119, Coloradans Against School Vouchers, and Cannabis Community for Fairness and Safety. Together, the committees reported raising $84,200 in contributions. The committees reported $122,671 in expenditures.

	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Support	$2,932,235.00	$5,000.00	$2,937,235.00	$2,874,725.28	$2,879,725.28
Oppose	$60,057.00	$24,142.60	$84,199.60	$98,528.54	$122,671.14
Total	$2,992,292.00	$29,142.60	$3,021,434.60	$2,973,253.82	$3,002,396.42

Support

The following table includes contribution and expenditure totals for the committee in support of Proposition 119.

Committees in support of Proposition 119
Committee	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Yes on Prop 119 (Learning Opportunities for Colorado's Kids)	$2,932,235.00	$5,000.00	$2,937,235.00	$2,874,725.28	$2,879,725.28
Total	$2,932,235.00	$5,000.00	$2,937,235.00	$2,874,725.28	$2,879,725.28

Donors

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
Gary Community Investment Company	$1,978,240.00	$0.00	$1,978,240.00
Ready Colorado	$625,000.00	$0.00	$625,000.00
Colorado Assication of Realtors Issues Mobilization Committee	$25,000.00	$0.00	$25,000.00
David Carlson	$10,000.00	$0.00	$10,000.00
James Kelly	$10,000.00	$0.00	$10,000.00

Opposition

The following table includes contribution and expenditure totals for the committee in opposition to Proposition 119.

Committees in opposition to Proposition 119
Committee	Cash Contributions	In-Kind Contributions	Total Contributions	Cash Expenditures	Total Expenditures
Cannabis Community for Fairness and Safety	$55,001.00	$821.74	$55,822.74	$85,978.80	$86,800.54
Coloradans Against School Vouchers	$5,055.00	$13,753.86	$18,808.86	$12,548.74	$26,302.60
No on Prop 119	$1.00	$9,567.00	$9,568.00	$1.00	$9,568.00
Total	$60,057.00	$24,142.60	$84,199.60	$98,528.54	$122,671.14

Donors

Donor	Cash Contributions	In-Kind Contributions	Total Contributions
Marijuana Industry Group	$25,000.00	$0.00	$25,000.00
The Green Solution	$25,000.00	$0.00	$25,000.00
Taxpayers for Public Education	$0.00	$7,500.00	$7,500.00
Colorado AFL-CIO	$5,055.00	$0.00	$5,055.00
Organic Alternatives, Inc.	$5,000.00	$0.00	$5,000.00

Background

Marijuana taxes in Colorado

Colorado legalized marijuana in 2012 through voter approval of a citizen-initiated measure, Amendment 64. The amendment required the state legislature to enact an excise tax on wholesale marijuana sales with the first $40 million in revenue annually to be credited to the Public School Capital Construction Fund.

In 2013, Colorado voters approved Proposition AA, which allowed the state legislature to levy a 15% excise tax on unprocessed retail marijuana and a 15% retail sales tax on marijuana. Revenue from these taxes is not subject to the TABOR limit. Medical marijuana is subject to the state's 2.9% sales tax rate, which is subject to the TABOR limit.

The following table details marijuana tax revenue from fiscal years 2013-14 to 2019-20.

10% of the revenue from the 15% tax on marijuana retail sales is allocated to local governments and distributed according to the percentage of marijuana retail sales within city and county boundaries. The remaining 90% is distributed as follows:

• 71.85% to the Marijuana Tax Cash Fund (required to be spent the year after it is collected and used for healthcare, health education, substance abuse prevention and treatment programs, and law enforcement);
• 15.56% to the General Fund; and
• 12.59% to the State Public School Fund.

Colorado Taxpayer's Bill of Rights (TABOR)

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

Measures that can go on the ballot during odd years are limited to topics that concern taxes or state fiscal matters arising under TABOR, the Taxpayer's Bill of Rights (Section 20 of Article X of the Colorado Constitution).

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 53.68% to 46.32%. The measure was sponsored by Colorado activist Douglas Bruce (R).

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 2020, Colorado voters have decided on 22 statewide ballot measures that would have increased revenue for the state, which required voter approval under TABOR.

• Five measures asked voters if the state could retain revenue 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);
• Eight 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 (27%) of the 22 measures were approved while 16 (73%) 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.

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 following report was published by the Common Sense Institute of Colorado on October 19, 2021.

The executive summary described by the report as its key findings can be expanded here

“ Key Findings Proposition 119 on the 2021 Colorado ballot proposes to establish the Learning Enrichment and Academic Progress Program (LEAP) funded by a 5% tax on recreational marijuana. It would be administered by a new state agency responsible for allocating funds directly on behalf of students, rather than through the existing school system, for out-of-school learning and enrichment programs, such as tutoring, therapy services, career and technical education and training, and other opportunities outside of the school day. The program is intended to prioritize low-income students first. At full implementation of the 5% recreational marijuana tax increase to fund the LEAP program, 94,600 students could use the full benefit for tutoring, which equates to more than 100% of K-12 students under 150% of the federal poverty line. The latest statewide education assessment results show 73% of students tested between grades 3 through 8 did not meet expectations in math, an increase of 6.0 percentage points from pre-COVID levels. That is more than 145,000 students in just those grades. A single student could receive approximately 2.5 hours of tutoring every week during the school year with the full use of LEAP funds. The increased tax to fund LEAP would be the second highest base tax rate on recreational marijuana in the country when fully phased in by year 2024-25. It is projected to generate $137.7 million in funding for LEAP to distribute to Colorado K-12 students to obtain up to $1,500 in out-of-school learning and support opportunities annually. The 20% state sales tax on recreational marijuana would be less than 1/3 of the fully phased in 2027 state tax rate on tobacco and nicotine products of 62%. Cigarettes will have an effective tax of 36% by 2027. Under the LEAP ballot measure, fewer state land dollars will be transferred to the State Land Trust. As a result, the State Land Trust’s principal will not grow as quickly as it otherwise would, and the State Land Trust will produce less interest that could be used to support the K-12 education system. ”

The full report can be read here.

Path to the ballot

See also: Signature requirements for ballot measures in Colorado and Laws governing the initiative process in Colorado

The state process

In Colorado, the number of signatures required to qualify an initiated state statute 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. 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.

The requirements to get an initiated state statute certified for the 2021 ballot:

• Signatures: 124,632 valid signatures
• Deadline: August 2, 2021

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

• Camille Colleen and Chad Bryan filed the initiative, known as Initiative 25, on March 26, 2021. Ballot language was provided for the measure on April 7, 2021.
• Proponents reported submitting over 200,000 signatures on July 30, 2021.
• On August 25, 2021, the Colorado Secretary of State announced that the initiative qualified for the ballot. The Secretary of State found that, of the 203,335 signatures submitted, 145,076 were projected to be valid.

Signature gathering cost

See also: Ballot measures cost per required signatures analysis

Sponsors of the measure hired Blitz Canvassing to collect signatures for the petition to qualify this measure for the ballot. A total of $1,200,000.00 was spent to collect the 124,632 valid signatures required to put this measure before voters, resulting in a total cost per required signature (CPRS) of $9.63.

How to cast a vote

See also: Voting in Colorado

Click "Show" to learn more about voter registration, identification requirements, and poll times in Colorado.

How to cast a 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 requirements 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. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. 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

2021 measures

• 2021 ballot measures
• Taxes on the ballot
• Education on the ballot
• Marijuana on the ballot
• 2021 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

• Initiative 25 full text
• Colorado 2021 State Ballot Information Booklet (Blue Book)
• Colorado Secretary of State: Initiative Filings, Agendas & Results
• Initiatives filed with the Legislative Council Staff

Support

• LEAP 4 Co campaign website
• LEAP 4 Co Facebook page
• LEAP 4 Co Twitter page
• Learning Opportunities for Colorado's Kids on TRACER campaign finance database

Opposition

• No on Prop 119 campaign website
• No on Prop 119 Facebook page
• No on Prop 119 Twitter page
• Coloradans Against School Vouchers on TRACER campaign finance database