Ballot Title Setting Board
2025-2026

The title as designated and fixed by the Board is as follows:

An amendment to the Colorado Constitution that creates new law and modifies existing law to expand which taxes require voter approval under the Taxpayer’s Bill of Rights, and, in connection therewith, requiring voter approval for a “tax expansion” that has the net effect of raising the tax burden for any taxpayer by any amount and defining “tax expansion” as a tax not previously assessed, a change in tax classification, or the removal or partial removal of a tax exemption, deduction, or carryover loss.

The ballot title and submission clause as designated and fixed by the Board is as follows:

Shall there be an amendment to the Colorado Constitution that creates new law and modifies existing law to expand which taxes require voter approval under the Taxpayer’s Bill of Rights, and, in connection therewith, requiring voter approval for a “tax expansion” that has the net effect of raising the tax burden for any taxpayer by any amount and defining “tax expansion” as a tax not previously assessed, a change in tax classification, or the removal or partial removal of a tax exemption, deduction, or carryover loss?

Hearing October 15, 2025

Single subject approved; titles set.
The Board determined that the proposed initiative requires the addition of language to the Colorado Constitution. The requirement for approval by fifty-five percent of the votes cast applies to this initiative.
Board members: Christy Chase, Kathleen Wallace, Kurt Morrison
Hearing adjourned 12:22 PM.

* Unofficially captioned "Voter Approval for Tax Expansion" by legislative staff for tracking purposes. This caption is not part of the titles set by the Board.