Can you guess what you have in common with Vail Resorts? You both pay the same tax rate. Yes, you, the regular Coloradan trying to afford housing, groceries, and gas pay the same tax rate as the multi-billion dollar corporation that monopolizes Colorado’s winter recreation industry. And it’s because of TABOR.

The Taxpayer’s Bill of Rights (TABOR) amendment of the Colorado constitution was adopted in 1992 and codified the requirement that the same flat rate apply to both individuals and corporations. In Section 8 of TABOR, the text reads “Any income tax law change after July 1, 1992 shall also require all taxable net income to be taxed at one rate…”. 

When you add sales, property, and local taxes to the tally, it’s middle-class Coloradans who pay the highest share of their income in state and local taxes; specifically, those who make between $52,000 and $95,000.The system’s upside down.

Colorado’s Flat Tax Trades Public Services for Wealthy Windfalls

Not only are we one of the few states with a flat tax, but since TABOR passed in 1992, we have reduced the income tax rate for individuals and corporations four times. The most recent time — Proposition 121, passed in 2022 — reduced the rate from 4.55% to 4.40%. This saved an average Coloradan making $50,000 a mere $47, or less than $4 a month. But it saved a millionaire $6,600 a year. And our schools, roads, and libraries? They lost $638 million — $188 million directly from those making a million dollars or more per year. That’s not even counting what corporations saved — a number that wasn’t even reported during the proposition’s campaign. 

A flat tax, and income tax cuts that lower that flat tax year after year, are massive gifts to the wealthy that we pass over and over because of a bribe of $4 a month. Average Coloradans struggling with cost of living increases are being bought off so that Vail Resorts can get hundreds of thousands of dollars of tax relief. And what do we get in return? Our mental health services are overloaded. Our teachers can’t afford to live where they work. And our ski lift operators sleep in their cars next to luxury ski-in-ski-out chalets. 

Even when voters approve more funding for schools or transportation, TABOR still gets in the way. For instance, Amendment 23 was supposed to boostK-12 education funding — but TABOR’s spending limits led to a loophole called “negative factor”, a budget which lets the state withhold billions from schools while still following the rules on paper.

Failing by Design

Furthermore, TABOR ballot language is so confusing, it ends up blocking policies most people support, like Referendum D which would have raised much-needed transportation funding. As a result, our transportation infrastructure has been steadily declining, despite polls of Colorado voters ranking the need to improve transportation systems highly. According to CDOT in 2024, Colorado ranked 47th in the country for pavement condition.

So while everyday Coloradans send their kids to struggling schools, pay higher and higher insurance rates, and replace their tires from pothole blowouts, billionaires and corporations just get richer. Colorado needs to change. 

Fiscal conservatives and the ultra-wealthy are always the first in line to remind us that TABOR protects democracy–letting people decide how their tax dollars are collected and spent. But if every low- and middle-income Coloradan actually knew how our current tax system stacks the deck against them, do you really think they’d keep cheering it on?

We need–no, we deserve–a tax system that works for everyone, no matter your politics or your income level. And as our needs as a community evolve, our tax system should evolve with them. But thanks to TABOR our hands are tied. So instead of making smart, flexible decisions, our elected officials are stuck playing games–concocting fees and workarounds just to keep the lights on.

Another Legal Setback, But the Fight for Fairness Isn’t Over

We can’t keep playing the TABOR limbo. How low can we go? Spoiler: it’s already too low. It’s time to stop ducking under outdated policies and start building something better. TABOR reform advocates aren’t asking for a blank check or proposing anything reckless—they’re calling for a smarter, more transparent tax system that actually serves Colorado.

The most recent attempt to challenge TABOR legally has stalled. In April, Colorado lawmakers introduced House Joint Resolution HJR 25-1023 during the 2025 legislative session, which ended May 7. The resolution aimed to challenge a core part of TABOR that restricts elected officials from making key decisions about taxes and public spending. Supporters argue that this violates the U.S. Constitution, which guarantees that elected representatives—not ballot initiatives—should make critical decisions about how our government functions. The resolution called on the state’s legal team to bring this issue to court.

Unfortunately, HJR25-1023 wasn’t prioritized. Lawmakers never had the chance to fully debate or vote on it, marking yet another setback in the long fight to reform or repeal TABOR—a fight that’s been ongoing since 1992.

But this isn’t the end. The problem isn’t that lawmakers are failing—it’s that they’re trapped by a system with deeply flawed rules. Colorado’s tax code is broken not because of bad intentions, but because of constitutional handcuffs that limit progress. That’s why this movement matters. We’re fighting for real change—for communities, for fairness, and yes, for the wealthy to finally pay their fair share.

We draw strength from the determination of those leading this charge. And we ask our elected officials to meet this moment with the same resolve. Stay engaged. Stay vocal. The fight is far from over—and together, we can build the future Colorado truly deserves.