Amendment 1A permits Jefferson County voters to retain and spend taxes collected above the limits imposed by the Taxpayer’s Bill of Rights.

Jefferson County is one of a few counties that still operate under the TABOR limits. Officials said the funds would be used primarily for transportation and infrastructure, including maintaining roads, bridges, and other county infrastructure. Additionally, the revenue would go toward public safety initiatives, such as wildfire and flood mitigation, mental health programs and crime prevention.

Technically, the proposal will not increase tax rates or mill levies. 

This is the third time in five years that Jeffco elected officials have asked to retain and use all of the revenue the county collects.  

For fiscal year 2024, that tax refund amount is estimated to be $54.4 million.

Last year, the county refunded $39.4 million to roughly 210,000 eligible property taxpayers.

Supporters say that, if passed, the initiative will help solve the county’s budget woes without a tax increase and added that the revenue would be subject to annual reviews by an independent auditor and a citizens’ advisory committee to ensure transparency.

Opponents argue that, in principle, it undercuts Colorado’s Taxpayer’s Bill of Rights, which seeks to limit government spending and return taxpayer dollars above the limits back to residents.