Leviathan by Loophole: the Growth of Colorado’s State Government After TABOR

Click here for a one-page summary of the report. Introduction and Key Findings In 1992, Coloradans passed Amendment 1 to enshrine Article X, Section 20, known as the Taxpayer’s Bill of Rights (TABOR), in the state constitution.[1] The preferred interpretation of the measure, as stated in the ballot language, was to “reasonably restrain most the […]

The Case Against a ‘Progressive’ Income Tax in Colorado

The battle over Colorado’s future tax system has officially begun, and the stakes for families, businesses, and the state’s economy couldn’t be higher. Backed by a coalition of advocacy groups that consistently push for higher taxes as the solution to Colorado’s challenges, the Bell Policy Center submitted proposed language for the 2026 ballot that would […]

Is Voting on Taxes Unconstitutional?

A constitutional lawsuit against TABOR would have no objective merit, but the Colorado Supreme Court’s persistent hostility to TABOR might induce it to rule for the plaintiffs anyway.

Senate Bill 138: Putting broad-based tax relief ahead of special interests

New legislation has been introduced that is crucial towards creating a more sustainable state budget, as well as putting broad-based income tax relief for Coloradans ahead of special interest loopholes. Senate Bill 25-138, sponsored by Sen. John Carson, a Republican from Douglas County, improves on a similar bill passed last year by first reducing the […]

Review of Colorado’s Property Taxes and Model Policy

Over the last few years, Colorado’s property tax system has been the subject of considerable debate and efforts toward reform.  Rapidly rising residential property values and a structure that gave relief to residential owners, but not commercial property owners, pushed the issue to the fore of the state’s fiscal discussion.