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Gallagher Amendment

Colorado voters adopted the Gallagher Amendment in 1982 which froze the ratio of the total assessed values of residential property and non-residential property at 1982 levels for the calculation of property tax.

TABOR poll

Colorado voters adopted the “TABOR” Amendment (an acronym for the “Taxpayer Bill Of Rights”) in 1992 which limits the amount of tax revenue that state and local governments can collect, and requires a vote of the people to raise taxes.

Amendment 23

Colorado voters adopted Amendment 23 in 2000 which requires the state to fund K-12 education at least at the rate of student enrollment plus population.
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