Colorado Courts Deliver Split Decisions on TABOR in 2025
By Rob Natelson | Commentary, Complete Colorado
During 2025, Colorado appellate courts issued two important decisions construing the Taxpayer’s Bill of Rights, or TABOR. One continued the judiciary’s long practice of defeating and weakening TABOR. The other decision, however, was a rare victory for Colorado taxpayers.
Background
The Colorado Constitution, like the charters of almost all other states, includes terms restricting public debt, taxes, and spending. Such terms are called “tax and expenditure limitations” or “TELs.” State constitution-writers started to insert TELs during the mid 19th century, after several states went bankrupt from overspending. This helps explain why the Colorado Constitution, as adopted in 1876, included some very strict TEL...
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