Proposition NN: TABOR Revenue Cap Increase for K-12 Education Measure

This proposition is on the ballot as a referral from the Colorado State Legislature. Proposition NN addresses our K-12 education funding needs by increasing the cap on TABOR. The intent is to use the $4.6 billion on educational programs, to increase teacher pay, reduce teacher turnover, limit class sizes, and better prepare students for the workforce. We recommend voting YES on this proposition. - Prop NN benefits every school district in the state by using already collected money to support kids and classrooms. We are currently 46th nationally on new teacher pay. Let’s improve our standing by paying our teachers for the great work they do. - Prop NN invests in schools while continuing to be accountable to taxpayers. - Prop NN uses existing revenue to help with the rising cost of child care, universal preschool, and other early childhood needs. Due to TABOR, we are behind in funding our public schools. If we want Colorado to prepare our children for the future, we must fund schools and attract and retain the best teachers. This means making starting teacher salaries more competitive, as CO currently ranks 46th nationally for starting teacher salaries.

We encourage voters to vote YES on Proposition NN. Colorado, despite having the highest educated population in the country, has among the worst funded K-12 schools. TABOR’s revenue limit has made it impossible to properly or adequately fund our schools, and this measure would do so without raising taxes on anyone.

The Chamber Board voted to oppose Proposition NN, which would permanently allow the state to keep revenue collected above the state spending limit that otherwise would be returned to taxpayers, and redirect it to K–12 spending, property-tax reimbursements, and unspecified children’s programs.

The measure is a massive expansion of the state’s general fund – increasing capacity by nearly 25% in a single measure. The measure does not prevent or limit in any fashion the legislature from increasing fees to fill the new $4.6 billion in TABOR capacity the measure creates. At a time when affordability is a major competitive issue for our state, increasing governments costs by this magnitude is unwise. The measure also lacks any performance metrics and does not address broader budgetary prioritization issues between healthcare, K-12 and higher education, or transportation.

Proposition NN would change Colorado's spending framework by permitting the state to retain revenue that would otherwise be subject to TABOR limitations and refunds, with a significant portion directed toward K-12 education.

Why Vote NO?

Colorado's Taxpayer's Bill of Rights exists to ensure that taxpayers—not government—retain control over excess tax collections.

Proposition NN would weaken that principle by allowing the state to retain additional revenue rather than return it through TABOR mechanisms.

A Common Sense Institute analysis estimates that taxpayers and local governments could lose approximately $850.9 million in TABOR refunds through FY2028 under the measure.

The argument that the state is not technically raising tax rates misses the central issue: money that otherwise would be returned to taxpayers would instead remain under government control.

Colorado can and should fund important priorities through the normal budget process without permanently weakening taxpayer protections.

Position: Protect TABOR and taxpayers' right to receive refunds when government collects more than it is permitted to spend. Vote NO.

Another scheme to drive up government spending and reduce TABOR refunds. Some of it’s earmarked for public schools, so “it’s for the kids.” (Code for: it’s for the teacher unions.)