Proposition NN Proposition NN: Keeping revenue that would otherwise fund TABOR refunds
Would reduce TABOR refunds by an estimated $329.9 million in the first year to fund K-12 education and children’s programs.
Keeping Extra Revenue
20 measures
The Taxpayer's Bill of Rights caps how much revenue a Colorado government may keep each year and requires refunds above the cap; a separate statute limits the growth of property tax revenue to 5.25 percent a year. Most questions in this group ask voters to waive one or both limits, so the government keeps everything it collects. In most of them the rate does not change, and Poudre Valley Fire 7E and Upper San Juan Health Service District 7A state on the ballot that they do not increase taxes. The taxpayer loses the refund. Morrison Creek Metropolitan Water and Sanitation District 6B goes further and would let the district raise its levy to as much as 20 mills. Cañon City 2A and Evans 2C instead widen what an existing tax may be spent on, Cañon City's pool sales tax to cover the pool's operations and Evans's grocery sales tax to cover city operations and business incentives. Paonia 2A ends a $5 occupational tax and adopts a 5 percent marijuana sales tax, and the question states that taxes would fall by up to $40,000 in 2027. Two statewide measures ask the same of the state. Proposition NN would let Colorado keep revenue otherwise owed as Taxpayer's Bill of Rights refunds, an estimated $329.9 million in the first year, for K-12 education, children's programs and, starting in 2027-28, homestead property tax reimbursements. Proposition 137 (Initiative 308) would let the state keep an estimated $175 million a year of sporting goods sales tax now refunded, for wildfire, water and conservation programs.
Proposition 137 Proposition 137 (Initiative 308): Retaining sporting goods sales tax revenue for wildfire and conservation programs
Lets Colorado retain estimated sporting goods sales tax revenue for conservation, wildfire and outdoor recreation. TABOR refunds are estimated to fall $175 million in FY 2027–28.
Adams County
(2)7D Greater Brighton Fire Protection District
Permanently waives the statutory 5.25% property-tax revenue limit, allowing the district to retain previously approved revenue above that limit.
7G Bennett Fire Protection District
Permanently waives the 5.25% property-tax revenue limit and permits retention of all district revenue beyond legal limits.
Arapahoe County
(1)7G Bennett Fire Protection District
Permanently waives the 5.25% property-tax revenue limit and permits retention of all district revenue beyond legal limits.
Archuleta County
(1)7B Upper San Juan Health Service District
Continues the district’s authority to collect, retain and spend all its revenue above constitutional and statutory limits each fiscal year, without raising taxes.
Boulder County
(1)305 Proposed Municipality of Niwot
If Niwot incorporates, permits retention of revenue counted toward fiscal-year spending above state limits from 2027 onward.
Delta County
(1)2A Town of Paonia
Ends a $5 per transaction occupational tax and adopts a 5 percent marijuana sales tax; the question states taxes would fall by up to $40,000 in 2027.
Eagle County
(1)6A Avon Station Metropolitan District
Waives the 5.25 percent property tax limit in all future years and lets the district keep everything it collects.
Fremont County
(1)2A City of Cañon City
Widens the existing 0.3 percent pool sales tax to cover the pool's operations, keeps revenue already collected and pledges it to the recreation district.
Gilpin County
(1)1A Gilpin County
Waives the statutory 5.25% property-tax revenue limit and permits retention of all-source revenue, including gaming, for infrastructure and maintenance.
Grand County
(3)6A Hot Sulphur Springs-Parshall Fire Protection District
Waives the 5.25% property tax revenue limit for the Hot Sulphur Springs-Parshall Fire Protection District for all future property tax years.
6C Grand County Library District
Waives the 5.25% property tax revenue limit for the Grand County Library District for all future years, with no increase in its tax rate.
6E East Grand County Fire Protection District No. 4
Waives the 5.25% property tax revenue limit (10.5% over the two-year assessment period) for East Grand fire district from property tax year 2026 on.
Hinsdale County
(1)7A Upper San Juan Health Service District
Continues the district’s authority to collect, retain and spend all its revenue above constitutional and statutory limits each fiscal year, without raising taxes.
Kiowa County
(1)1B Kiowa County
Waives the 5.25% property tax revenue limit for Kiowa County from 2026 and for all future property tax years.
Larimer County
(1)Ballot Issue 7E Poudre Valley Fire Protection District
Permanently waives the 5.25% property tax revenue limit and lets the district keep all revenue outside legal revenue limits, without creating a tax or setting a higher rate.
Mineral County
(1)7B Upper San Juan Health Service District
Continues the district’s authority to collect, retain and spend all its revenue above constitutional and statutory limits each fiscal year, without raising taxes.
Pueblo County
(2)6A Pueblo City-County Library District
Waives the 5.25% property tax limit for the library district in all future years and lets it keep all revenue; the rate does not change.
6C Pueblo West Metropolitan District
Lets Pueblo West retain revenue above TABOR and state limits from 2026 onward, including the 5.25% and 5.5% property tax limits, with the excess dedicated to parks and recreation.
Routt County
(1)6B Morrison Creek Metropolitan Water & Sanitation District
Waives Morrison Creek’s 5.25% property tax revenue-growth limit permanently, fixes its adjusted levy at the adjusted 2026 level for 2027–2031, and authorizes a future total levy up to 20 mills.
Teller County
(2)6A Rainbow Valley Water District
Permits retention and spending of all-source revenue beyond specified revenue and spending limits from fiscal year 2027, with no expiration.
6B Rainbow Valley Water District
Permanently waives the statutory 5.25% property-tax revenue limit from tax year 2026, contingent on approval of 6A.
Weld County
(2)7D Greater Brighton Fire Protection District
Permanently waives the statutory 5.25% property-tax revenue limit, allowing the district to retain previously approved revenue above that limit.
Ballot Issue 7E Poudre Valley Fire Protection District
Permanently waives the 5.25% property tax revenue limit and lets the district keep all revenue outside legal revenue limits, without creating a tax or setting a higher rate.