Note: To search for a specific word or phrase, use Ctrl + F.
All districts are urged to consult with legal counsel on any TABOR matter. The following information is of a general nature only and for informational purposes only.
What is TABOR?
It is the Taxpayer’s Bill Of Rights , Article X, Section 20 of the Colorado Constitution. TABOR has important legal implications for the amount of revenue, spending, taxes, and debt (and other processes) that affect the administration of all Colorado local governments.
Anything TABOR-related is referred to as a ballot issue. A ballot question is anything that is not TABOR related.
C.R.S. Section 1-1-104(2.3), (2.7)
For special districts, when can a TABOR related ballot issue be put on the ballot?
At the same time as any statewide November election or at the regular special district election of the district.
Ballot issues ($$$) shall be decided in a state general election, biennial local district election (regular special district elections), or on the first Tuesday in November of odd-numbered years.
Section 20 (3) (a) of Article X of the Colorado Constitution
How is a TABOR election conducted?
Either as an independent mail ballot election, or a county clerk coordinated (November) election.
C.R.S. Section 1-13.5-111(2)
What if there is a tie vote on a TABOR ballot issue?
If any ballot issue or ballot question is approved by less than the majority of the votes cast, the issue or question shall be considered to have failed.
C.R.S. Section 1-11-102.5
What is the TABOR Notice (Ballot Issue notice)?
The notice is required by paragraph (3)(b) of TABOR that is mailed to all registered voters of the district.
Specific information about the ballot issue including fiscal information and a summary of pro and con statements filed with the DEO about the ballot issue are included in the TABOR notice. (See this portion of TABOR, and Part 9, Article 7 of Title 1 for the details required of the notice, and corresponding codified notice requirements below.)
C.R.S. Section 1-13.5-503(1), 1-7-901 et. Seq
What are the mailing requirements of the TABOR notices?
The TABOR notice is to be mailed at least 30 days before a ballot issue election. “at the least cost.”
For independent mail ballot elections, the district’s DEO mails the notice.
Also for independent mail ballot elections, meet and confer about the TABOR notice:
DEOs of overlapping political subdivisions conducting an election other than a coordinated election shall confer concerning the preparation of the ballot issue notice and packet no later than forty days prior to the date of the election.
In the case of multiple districts mailing a single notice, an agreement for cost-sharing shall be made by the 40th day.
C.R.S. Section 1-7-905(2)
For coordinated elections, the county clerk and recorder shall be responsible for placing the ballot issue notices received from the various political subdivisions participating in the election in the proper order in the ballot issue packet.
C.R.S. Section 1-7-905(1), SOS Election Rule 4
Note: The Clerk & Recorder may not be aware that Special Districts are required to automatically send mail ballots to property owners residing outside the District and/or County, but are nevertheless eligible electors. Districts are encouraged to address this issue in their Intergovernmental Agreement (IGA) with the County.
Colorado Constitution, Article X, Section 20,
C.R.S. Section 1-7-906; 1-7-907; 1-13.5-503(2)
What happens to the pro/con comments received for a TABOR ballot issue?
All comments filed in writing shall be received and kept on file with the designated election official for the political subdivision submitting the ballot issue. However, only those filed by persons eligible to vote in the political subdivision submitting the ballot issue to its electors must be summarized in the ballot issue notice. The filed comments shall be retained by the designated election official as election records.
To be summarized in the ballot issue notice, the comments shall address a specific ballot issue and shall include a signature and an address where the signor is registered to vote and shall be filed with the designated election official for the political subdivision…
Since section (3)(b)(v) of (TABOR) of the state constitution requires that comments pertaining to a ballot issue be filed by forty-five days before the election and since such day is always a Saturday, all comments shall be filed by the end of the business day on the Friday before the forty-fifth day before the election.
C.R.S. Section 1-7-901, 1-13.5-503
Who prepares the pro/con comments?
For referred measures, the DEO shall summarize the filed comments in favor of and in opposition to the ballot issue for the ballot issue notice.
If no comments are filed in opposition to or in support of a ballot issue, the designated election official shall not prepare any summaries and shall state substantially the following in the ballot issue notice where the summary or summaries would appear: “No comments were filed by the constitutional deadline.”
C.R.S. Section 1-7-903, 1-13.5-503
Is there an extra notice for the pro/con comments?
No, there is no legal requirement to inform the public of the need to file pro or con statements by the 45th day preceding the election.
Who prepares the fiscal information required in the TABOR notice?
A governing body submitting a referred measure, or its designee, shall be responsible for providing to its designated election official the fiscal information that must be included in the ballot issue notice.
C.R.S. Section 1-7-902, 1-13.5-503
The person preparing this information should be an experienced professional.
What is the form of the TABOR notice?
The ballot issue notice must begin with the words “All registered voters”, regardless of whether the electors of the political subdivision must be registered electors to be eligible to vote in the election, and ends at the conclusion of the summary of comments. Information concerning procedure for a mail ballot election, ballot, polling place, or other information included with the ballot issue notice prior to the words “All registered voters” or after the conclusion of the summary of comments are not deemed to be part of the ballot issue notice. (See section 20 of article X of the state constitution for the financial information that must be included in the body of the notice.)
Ballot issue notices are not election materials that must be provided in a language other than English.
C.R.S. Section 1-7-905.5
What is the additional notice to create debt/financial obligation-related ballot issues?
Specifically for debt or other financial obligation, this is something that is either posted on the district’s website or in the chief administrative office of the district, if the district does not maintain a website. This notice provided at least 20 days prior to the election date and is in addition to other notices.
See referenced statutes for specifics. C.R.S. Section 1-7-908, 1-13.5-503(2)