Where did your TABOR refund go? Follow the spending

By Jarvis Caldwell and Gabe Evans | Guest Commentary, Rocky Mountain Voice

TABOR, otherwise known as the Taxpayer’s Bill of Rights, was created to protect Coloradans from bloated government spending, prevent politicians from overtaxing working families, and ensure extra revenue is returned to the people who earned it. But under Governor Polis’ fiscal mismanagement and runaway spending, Coloradans are paying the price — through dramatically reduced TABOR refunds this year and no refunds at all next year. 

TABOR is a provision in the Colorado Constitution passed by voters in 1992 that puts strict limits on how much the government can tax, spend, and grow unless otherwise voted on and approved. It ensures government spending increases only by inflation and population growth and requires excess revenue to be refunded to taxpayers. 

When managed responsibly TABOR delivers meaningful refunds — often $600-$1600 depending on filing status. When mismanaged, taxpayers lose. That’s what’s happening now. 

When Polis took office in 2018, Colorado’s state budget totaled roughly $29 billion. For Fiscal Year 2024-25 the budget grew to $44 billion, now the Governor’s proposed a nearly $51 billion budget for his final year in office. That’s an increase of 72 percent in just under eight years, while Colorado’s population grew by just 7 percent over that same period.

Governor Polis claims these billions are necessary for “critical programs,” but that argument quickly falls apart under scrutiny. Too much of this spending has gone toward state Democrats’ pet projects and liberal non-governmental organizations (NGO’s) rather than the core services Coloradans rely on. 

Even a $44 billion budget, and special session called to “rebalance” it weren’t enough to rein in spending. Instead of exercising discipline, Polis and Democrats in the state legislature riled on enterprise fees and creative accounting — setting the stage for sharply reduced TABOR refunds. 

Legislation passed in 2024 alone reduces FY24-25 TABOR revenue — and TABOR refunds — by approximately $900 million. 

What’s to show for it? Take the Western Slope Rail Expansion —touted as “visionary” while families sit in traffic on deteriorating highways. Instead of fixing roads people use daily, Democrats prioritized costly rail projects that benefit few. 

Since taking office 8 years ago, the Colorado Department of Transportation’s (CDOT) budget has almost doubled. Despite that increase, Colorado’s roads are worse than ever. Colorado now ranks seventh worst for overall road conditions; third worst urban highways and fifth worst rural roads.  

For Fiscal Year 2025-26, CDOT’s budget includes more than $500 million in taxpayer funded fees, disproportionately borne by drivers who can’t afford or don’t want electric vehicles. Higher fees, worse roads, and no accountability.  

And as a former Denver metro area cop, I, Gabe, can tell you our public safety hasn’t improved. Colorado now ranks among most dangerous states, with Denver listed as one of the top 10 cities for crime. A majority of Coloradans feel it: 54 percent report not feeling safe and 65 percent worry about violent crime daily. Spending is up, but safety is down. 

The billions in funds haven’t improved healthcare either. Colorado had one of the worst Medicaid unwinds in the country in the aftermath of the pandemic, kicking half a million Coloradans off the program for procedural reasons. Now Polis is proposing further cuts to Medicaid this fiscal year impacting lawful beneficiaries while illegal immigrants continue receiving taxpayer-funded healthcare under programs like OmniSalud and Cover All Coloradans.

Even with unprecedented spending, the Governor now admits revenue is coming in below projections. The state is $308.2 million below the TABOR Cap for this fiscal year. That means FY 24-25 TABOR refunds will average $19-59 per person, and FY- 25-26 refunds will be zero. 

After years of budget growth, Coloradans are left with virtually nothing to show for it except higher fees, worse services and fewer protections for taxpayers. 

TABOR refunds didn’t disappear by accident. They were spent away — dollar by dollar — by an administration that believes the government should grow faster than the families who fund it. 

Despite record budgets, Coloradans face worse roads, higher crime, unstable health care and shrinking refunds. TABOR was designed to prevent exactly this type of fiscal mismanagement, but it only works when leaders respect its limits. 

Our state deserves better than excuses. Coloradans deserve accountability, discipline, and a government that remembers whose money it is in the first place.

Jarvis Caldwell serves as the Colorado House Minority Leader, representing District 20 in El Paso County. A U.S. Air Force veteran who worked on F-15E aircraft and later in military legal services, Caldwell brings a service-first mindset shaped by deployments overseas and years behind the scenes in Colorado’s legislature. His work reflects a focus on accountability, local control, and restoring trust between government and the people it serves. 

The grandson of Mexican immigrants, Gabe is a Colorado native who truly understands the beauty and responsibility of the American Dream. Preserving that sacred ideal for his community and children is why he served in the military, raised his hand for law enforcement, was elected to the Colorado State House, and now works to represent Colorado’s Eighth Congressional District well in Washington, D.C.

Editor’s note: Opinions expressed in commentary pieces are those of the author and do not necessarily reflect the opinions of the management of the Rocky Mountain Voice, but even so we support the constitutional right of the author to express those opinions.