In 1992, Colorado passed a Tax Payer Bill of Rights (“TABOR”). Under TABOR, state and local governments cannot raise tax rates without voter approval and cannot spend revenues collected under existing tax rates if revenues grow faster than the rate of inflation and population growth, without voter approval. In this case, the plaintiffs allege that implementation of TABOR renders the public school system so underfunded that students are denied an adequate education, in violation of the state constitutional mandate of a “thorough and uniform” system.
The NFIB Legal Center filed an amicus brief in the Colorado Supreme Court on behalf of the State, arguing that TABOR is constitutional.
Status: Pending - Colorado Supreme Court