An assortment of citizen-sponsored initiatives that would decrease state and local revenue by roughly $1.5 billion received ballot titles on Wednesday, setting proponents on a path to gather the signatures required to place the measures on the 2021 ballot.

The three-member Title Board advanced Initiatives #30-31, which would cut the state’s corporate and individual income tax rate from the current 4.55% to either 4.5% or 4.4%. Under the greater of the two reductions, the state would lose an estimated $530 million in the first fiscal year. The proposals from Sen. Jerry Sonnenberg, R-Sterling, and Jon Caldara (who is a Colorado Politics opinion contributor) come months after voters approved another reduction in the income tax rate to its current figure. Sonnenberg and Caldara were also the designated representatives for that initiative, Proposition 116.

The board also granted a title to Initiatives #26-28, which seek to reduce the tax rate for residential and non-residential property. According to a nonpartisan fiscal estimate, local governments would lose $1.03 billion, which would affect law enforcement, education and other services.

In the three variants before the Title Board, one would temporarily allow the state to grant $25 million to local governments, another would allow $25 million to be spent for fire protection and the third would provide the $25 million to make up for revenue lost to the homestead tax exemption for seniors or disabled veterans who are homeowners.

In all of those scenarios, the state would only allocate that money if it possessed revenue in excess of the cap established by the Taxpayer Bill of Rights. The constitutional provision normally requires the government to refund excess revenue to residents.

Designated representatives Michael Fields and Suzanne Taheri argued the state’s requirement to backfill K-12 education spending in instances where local tax dollars fall short meant that diversion of state money to school districts would keep the revenue loss below $1 billion. Therefore, the board should not characterize it as a billion-dollar reduction to localities in the ballot title.

Board member Jason Gelender, representing the Office of Legislative Legal Services, defended the Title Board’s characterization of the revenue loss.

“Let’s keep in mind, even if there is a school finance backfill, that does not change the property tax reduction. The property taxes at the local level is estimated at $1.03 billion,” he said. “It’s a calculation based on valuations and what the rate reductions are, and it’s a direct result of the measure.”

He added that voters should be able to clearly see in the title how the temporary $25 million diversion of money from the state compares with the larger, permanent property tax reduction.

As established, the Title Board’s responsibility is to determine whether a proposed ballot initiative adheres to a single subject. If so, the board has jurisdiction to set a title to appear before voters that is brief, yet encompasses all central features of the measure.

All designated representatives who presented multiple iterations of the same policy proposal promised to only seek ballot placement for one version of the ballot initiative.

After lengthy consideration, board members decided they had no jurisdiction to consider Initiative #32, which would fund roughly $100 million per year of transportation projects through diversions from the state’s general fund and the early repeal of tax credits for electric, plug-in hybrid and alternative fuel vehicles. The board decided the latter provision, which proponents Caldara and Sen. John Cooke, R-Greeley, added after a nonpartisan legislative evaluation, represented too substantial a change for them to legally consider.

Although Wednesday’s meeting was the final occasion to present measures for the November 2021 ballot, the board emphasized the designated representatives could still request a rehearing to argue why the board should reverse its decision.

“I think you see that the board is open to additional arguments,” advised board Chair Theresa Conley, representing Secretary of State Jena Griswold.

The board did deny a request to reconsider the ballot titles of two previously-approved initiatives that seek to impose new protocols on the state’s initiative and referendum process. The designated representatives, John Ebel and Donald L. “Chip” Creager III, asked board members to decide Initiatives #23-24 did not require a 55% threshold for voter passage, which applies to measures adding language to the state constitution.

Ebel and Creager argued their proposals only repealed constitutional provisions, but the board disagreed. The outcome prompted Ebel — who ran into previous resistance when presenting six other similar measures to the board over the course of several meetings — to express frustration about board members’ failure to see things his way.

“I really get the feeling that what I’m doing is rather pointless,” Ebel said. “When I come before this body, I feel like I don’t have much of a voice at all.”

“We’ve seen quite a lot of both of you and feel like we’ve given you a lot of thoughtful discussion and comment,” responded Conley. “I’m sorry you feel that way. We’ve done our best to do the opposite.”