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Staff Publications

A Brief Overview of the Taxpayer's Bill of Rights' Revenue Limit

Subject:
Fiscal Policy & Taxes
State Government
Published:
August 7, 2026
Publishing Agency:
Legislative Council Staff

The Colorado Constitution includes an amendment called the “The Taxpayer’s Bill of Rights,” also known as TABOR. This memorandum presents introductory information on TABOR as it impacts state government, including the TABOR revenue limit, and mechanisms for retaining or refunding revenue collected above that limit.