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Author
Series
Issue brief volume 15-07
Pub. Date
2015.
Description
Colorado's Taxpayer's Bill of Rights (TABOR) requires voter approval of any new taxes. Prior to voter approval, it also requires that voters receive estimates of state spending without new taxes and the new tax revenue. This issue brief provides background information on one of the consequences of actual collections differing from what was provided to voters.
Author
Series
Issue brief volume 14-03B
Description
This issue brief provides information on mechanisms used to refund revenue in excess of the state's constitutional spending limit. The legislature determines how the excess revenue is refunded. Over the course of TABOR's history, there have been 21 different refund mechanisms.
Pub. Date
2009.
Description
This report revisits the intended and possibly unintended consequences of the Gallagher Amendment as it relates to residential and commercial real estate properties in the State of Colorado. According to the State of Colorado, "... the Gallagher amendment impacts how much Colorado homeowners pay in property taxes...." This report presents empirical data and uses academically-sound and applied analysis to identify the intended and unintended consequences...