To: Board of County Commissioners
Through: Michelle Halstead, Director, Commissioners’ Office
Prepared By:
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Nico Johnson, Management Analyst, Commissioners’ Office
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presenter
Presenter: Nico Johnson, Management Analyst, Commissioners’ Office; Ed Bowditch, Lobbyist, Bowditch & Cassell; Jennifer Cassell, Lobbyist, Bowditch & Cassell
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Subject:
title
9:30 AM *2026 Ballot Measures Overview
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Purpose and Request:
recommended action
In this study session, staff will provide the Board with an analysis of the 2026 state ballot measures as well as an overview of local government initiatives being considered by voters. end
Alignment with Strategic Plan: Good Governance - Operate in transparent, inclusive, and communicative manner.
Background and Discussion: This November, Coloradans will vote on 14 state measures-7 statutory propositions, 7 constitutional amendments-concerning state revenue allocation, income tax, elections, human rights, increasing criminal penalties, the right to use natural gas, and law enforcement requirements. Some of the ballot measures concerning state revenue allocation have conflicting outcomes that, if approved by voters, would require legislative or legal intervention to determine the final result. The state ballot measures are as follows:
Proposition NN: Keep and Spend Money for education and Other Purposes
What: Would allow the state to keep some or all revenue above the TABOR cap up to the amount that the state spends on public education. In the first 10 years, revenue must fund K-12 education and programs that support children. After 10 years, revenue can go to K-12 education and any other purposes determined by legislature. Revenue would be collected in the Children’s Account created by the proposition and must be used in the following ways in rank order:
- To reimburse local governments for property tax exemption refunds required under TABOR
- At least half of the remaining funds must increase teacher pay, retention, access to career and technical courses, and reduce class sizes. Remaining funds are reserved for school services, disability services, and increasing annual instruction hours.
- If funds remain, childcare, full day preschool, and other programs that help children be successful in school would be prioritized.
Impact: Because Prop. NN would allow the state to keep some or all the money above the TABOR cap equal to the amount spent on public education, it creates what Legislative Council Staff (LCS) call the Prop. NN limit. In the first year, LCS estimate the Prop. NN limit could be up to $4.6 billion above the current TABOR limit. In reality, the state would keep $500 million, which is the actual projected revenue above the TABOR limit. This scenario where revenue exceeds the TABOR limit but is below the Prop. NN limit will likely be the reality for the recent future and will result in the complete elimination of TABOR refunds. LCS estimates the revenue left in the Children’s Account after local government reimbursements will be $110 million in the first year. At least $55 million of that will go toward teachers, with the remaining going toward the other school services and programs. The initiative doesn’t specify how the money must be allocated by recipients. Proposition 137 (described in detail below) is an initiative that would require revenue from sales tax on sporting goods to be redirected toward a series of outdoors and conservation efforts; like the late Initiative 175. The difference is 137 revenue would be exempt from the TABOR limit. As a result, if both Prop. 137 and Prop. NN were to pass, the amount of revenue available for Prop. NN initiatives would be decreased by the sum of the sporting goods sales tax revenue.
Proposition 132: Penalties for Fentanyl Crimes
What: Would make possession of any amount of fentanyl a felony, distribution of any amount of fentanyl subject to a mandatory 8-year prison sentence, and would eliminate the possibility of reduced penalties under certain circumstances.
Impact: The increase in crime classification would result in an increase in convictions and overall time spent in prison. Both state and local governments would need to shift funding toward the criminal justice, prison, and jail systems to cover any increases in costs. At the state level, criminal justice related costs are anticipated to rise by $68.2 million over five years not including the potential cost of additional prison space. In year 1, LCS estimates a $0.9 million increase in costs for courts and public defenders and an $8.9 million dollar increase in year 2 as offenders are sentenced to prison.
Proposition 133: Penalties for Human Trafficking of a Minor
What: Would increase the penalty for child sex trafficking to a life sentence without parole and expand the definition of child sex trafficking to include exchanging anything of value to buy or sell sexual activity with a minor.
Impact: Adjusting the penalty for child sex trafficking from a class 2 to a class 1 felony increases the penalty from 8 to 48 years in prison and mandatory 5 years of parole to life in prison without parole. This would increase spending for the Department of Corrections and county-funded district attorney’s offices. LCS staff estimate the adjustment will increase state costs by $180,000 beginning in budget year 2041-2042 as it will take about 14 years for offenders to reach the point in their sentence where they would have been paroled. In the following two budget years costs are expected to rise by $360,000, and $540,000, respectively.
Proposition 134: Male and Female Participation in School and Collegiate Sports
What: Would require all elementary through collegiate school-based athletic teams and sports be designated by biological sex only. Students and student-athletes would be required to compete in sports and on teams that match their biological sex except when participation is coeducational or for biological females in situations where there is no female equivalent team or sport offered. Schools and school districts would be required to develop and implement policies to ensure the requirement was being upheld and methods for verifying biological sex. The measure would also prohibit investigations of or penalties for schools that designate a team or sport as female-only.
Impact: K-12 and higher education institutions would face increased costs associated with developing and implementing policies and verification processes associated with the changes in the measure. Because the measure would give the Department of Education the power to take remedial action on non-compliant schools, there could be an increase in costs for legal services. It’s unclear how the measure would interact with current state and federal law. Under the Colorado Anti-Discrimination Act, public K-12 and higher education institutions cannot exclude students from extracurricular activities that align with their gender identity regardless of biological sex. While Colorado High School Activities Association (CHSAA) recognizes transgender participation and reviews individual school decisions regarding participation, 8 Colorado schools and districts are allowed to maintain separate biological sex teams and facilities without sanction or penalty. While Title IX prohibits sex-based discrimination in federally-funded education programs, the supreme court ruled that Title IX allows states to adopt laws that maintain separate sports based on biological sex in 2026.
Proposition 135: Prohibit Certain Surgeries on Minors in Response to Perception of Sex or Gender
What: Would prohibit surgeries on individuals under the age of 18 that alter the biological sex characteristics as a treatment in response to a minor’s perception of sex or gender with certain exceptions. The use of state and federal funds or insurance to cover the cost of these surgeries would also be prohibited. creating statutory restrictions and enforcement provisions. It sets definitions for covered procedures, establishes the scope of the ban, and identifies responsible entities and potential consequences for non-compliance.
Impact: It’s unclear how many individuals under 18 in Colorado could be impacted by this measure. According to LCS, a 2019 study from Harvard researchers using health insurance claim data found the number of 13- to 14- and 15- to 17-year-olds who identified as transgender and had at least one gender-affirming surgery was 0.1 and 2.1 out of 100,000, respectively. State and local departments that employ healthcare professionals could see an increase in workload and costs from updating policies and procedures. To the extent Medicaid programs currently cover these surgeries, spending would decrease if the proposition were approved.
Proposition 136: Income Tax Rate Cap
What: Would statutorily cap Colorado’s income tax rate at the current level of 4.4% effective January 1, 2027.
Impact: The Colorado legislature would be unable to raise the income tax rate in future years. Prop. 136 directly conflicts with Amendment 87 (described in detail below). The amendment would create a graduated income tax rate in Colorado that would raise the income tax rate beyond 4.4% for certain higher-income earners. Because the exact outcome would be unclear if both the amendment and Prop. 136 were approved by voters, the state legislature or court would determine how to resolve the conflict.
Proposition 137: Designate Sporting Goods Sales Tax Revenue for Conservation
What: Would require a portion of sales tax revenue generated from sporting goods sales to be directed toward conservation, wildfire risk, and outdoor recreation initiatives. Sporting goods sales tax revenue would be exempt from the TABOR limit.
Impact: This proposition isn’t dissimilar from Initiative 175. Rather than redirecting revenue from transportation related sales tax to roads, Prop. 137 redirects sporting goods sale tax revenue to conservation efforts. This redirection will cause the legislature to make further cuts to other programs. According to LCS estimates, $175 million in budget year 2027-2028 would be redirected to these conservation efforts. Great Outdoors Colorado (GOCO) and wildfire risk mitigation, forest management, and watershed restoration projects would each receive 47.5% ($83.1 million) of the $175 million, while outdoor recreation, economic development, and equity programs would receive the remaining 5% ($8.7 million). In years when revenue is above the TABOR limit, this proposition would reduce refunds by the amount equal to sporting goods sales tax revenue. If Proposition NN and Prop. 137 are passed by voters, refunds would be reduced to zero and funding that would go toward education initiatives would be reduced by the amount equal to sporting goods sales tax revenue.
Amendment 81: Law Enforcement Communication Requirements to Federal Authorities
What: Would require local law enforcement agencies to 1) determine the lawful presence of an individual charged with a violent crime or an individual charged with any crime that has prior felony convictions; and 2) notify federal immigration authorities within 72 hours of filing charges whether the legal status of the individual can be determined or not.
Impact: Currently, state and local law enforcement (SLLE) can cooperate in the enforcement of federal criminal law but is limited in civil immigration enforcement. Neither federal nor state law require law enforcement agencies to notify federal immigration authorities when unlawfully present individuals are charged with crimes. State and local government agencies and employees are also prohibited from providing certain personal information to federal immigration authorities unless directed by federal law, a court order, or a warrant. Neither federal nor state law requires SLLE to notify federal immigration authorities when unlawfully present individuals are charged with a crime, nor do they track or publish data on unlawfully present individuals that meet this measure’s criminal status criteria. Local governments have the authority to determine their level of cooperation and communication with federal immigration authorities. For example, Denver banned federal immigration authorities from accessing city-controlled property, while El Paso County requires officers to notify federal immigration authorities if they suspect an individual in their custody does not have legal status. The Departments of Revenue and Natural Resources would require a combined $60,000 for system upgrades which would be paid for from the general fund. SLLE and district attorneys’ offices would have increased workloads and costs to stand up new notification systems and protocols. Most of the workload and increase in costs would fall on district attorneys’ offices since a person’s legal status determination happens after charges are filed.
Amendment 82: Right to Purchase and Sell Natural Gas
What: Would establish a constitutional right for consumers to purchase natural gas for cooking or heating, and businesses to sell natural gas for use in homes and businesses.
Impact: Codifying the right to buy and sell natural gas would conflict directly with the PUC’s rule requiring investor-owned natural gas utilities to reduce greenhouse gas emissions by 41% by 2035. Local governments that have already restricted the use of natural gas appliances would experience costs and workloads associated with undoing those regulations. In the future, both state and local governments would be limited in their ability to enforce new regulations related to natural gas.
Amendment 83: Constitutional Right to Hunt and Fish
What: Would establish the constitutional right to fish and hunt certain wildlife and a policy that states fishing and hunting are the preferred means of managing Colorado’s fish and wildlife populations.
Impact: Colorado Parks and Wildlife (CPW) currently set regulations on hunting and fishing that include licensing and permits, timing, methods and materials, and limits. According to LCS, this amendment wouldn’t change existing state hunting and fishing laws or regulations. It could lead to changes in how the legislature or the CPW Commission makes policies, which could lead to changes in the way courts interpret the language of the measure when reviewing existing or future policies.
Amendment 84: Mail Ballot Voter Identification
What: Would require voters to present the last four digits of a valid government-issued form of identification in addition to their signature for their mail-in ballots to be counted in federal and statewide elections. Acceptable forms of identification include social security number, Colorado driver’s license number, or a Colorado identification card number. Colorado IDs must be compliant with the federal Real ID law. In cases when voter identification information is missing or mismatched, county election offices must contact the voter and inform them of the correction process. Voters then have the current 8-day window to confirm their identity in person or digitally by submitting a copy of one of the enumerated forms of ID in the measure or a copy of a U.S. passport, U.S. military ID card, or a tribal photo ID. Voters with qualifying disabilities or elderly voters entitled under federal law to vote by mail may submit a broader range of acceptable forms of identification.
Impact: LCS estimates that if approved by voters this amendment would increase state and county costs. County spending is estimated to increase by $2.5 in budget year 2026-2027, and up to $1.2 million future years. Approximately 45% of the increase in costs will be reimbursed by the state. State costs will be increased by the cost of informing residents of the changes and reimbursing counties.
Amendment 85: Plain Language Ballot Titles
What: Would require ballot titles to be written in plain language at no more than an eighth grade reading level and prohibit laws that require specific language in ballot initiative titles that interfere with the plain language requirement. The measure doesn’t define plain language or determine who will determine future ballot language meets the standard.
Impact: According to LCS, this measure may increase workload for the Title Board to set new plain language standards.
Amendment 86: Requirements for Off-Cycle Congressional Redistricting
What: Would require the Colorado Independent Congressional Redistricting Commission and the Colorado Supreme Court to review and approve any proposed congressional redistricting outside of the redistricting year, and prohibit off-cycle changes that intentionally favor any political party or unnecessarily divide communities. It clarifies triggers, procedures, and governance roles for mid-decade adjustments.
Impact: The measure would increase costs for the state Legislative Department by approximately $370,000 any time the commission needed to convene outside the usual convening year.
Amendment 87: Graduated Income Tax
What: Would remove the constitutional requirement for a flat income tax rate, replace Colorado’s flat income tax with a graduated rate structure, dictate allowable uses for new revenue, and exempt new revenue from TABOR. The allowable uses for the new revenue include K-12 education, healthcare, and early childhood care and education. The state is required to produce an audited report on how much additional revenue was collected and how it was spent.
Impact: Adjusting the state’s flat income tax rate to a graduated tax rate for individuals and businesses would reduce taxes for individuals and businesses that earn less than $500,000/year in taxable income and raise taxes for individuals and businesses earning more than $500,000/year in taxable income. In the graduated tax structure, an individual or business’s income is split into maximum 6 ranges or brackets. The lowest range of a given income is taxed at the lowest percentage, and each range thereafter is taxed at a higher percentage. Using a person’s $125,000 income as an example, the first $25k is taxed a 3.7%, the next $75k is taxed at 4.2%, and the final $25k is taxed at 4.4%. Total tax owed for the person who makes $125K would be $325 dollars less under the graduated tax structure than the flat tax structure. The anticipated effect on state revenue would be an increase of $2 billion in the first full year and more in later years, according to LCS. The incremental $2 billion collected in tax revenue must add to, not replace, spending on K-12 education, healthcare, and early childhood care and education. These funds would also be exempt from the TABOR limit. As a result, they wouldn’t impact TABOR refunds. If both the amendment and Proposition 136 are both approved by voters, the state legislature or court will determine the solution.
Arapahoe County residents will also have a series of municipal, school district, and special district ballot questions to consider, including:
City of Aurora
Ballot Issue 3A: Dedicated Sales Tax for Community Facilities
What: Would enact bonds and a 0.129% sales and use tax increase to fund maintenance and improvement needs for community facilities, including but not limited to libraries, recreation centers, and parks.
Ballot Issue 3B: Dedicated Sales Tax for Public Safety Infrastructure and Facilities
What: Would enact bonds and a 0.064% sales and use tax increase to fund maintenance and improvement needs for police, fire, and other public safety infrastructure and facilities.
Ballot Issue 3C: Dedicated Sales Tax for Transportation Infrastructure and Facilities
What: Would enact bonds and a 0.132% sales and use tax increase to fund maintenance and improvement needs for transportation infrastructure, including but not limited to traffic, intersection, and pedestrian safety improvements; major bridge replacements; and roadway improvements and expansion.
Ballot Issue 3D: Direction to Move Aurora’s Regular Municipal Elections to Even-Numbered Years
What: Would amend article 2-4 of the City of Aurora’s charter to move regular municipal elections from odd-numbered years to even-numbered years with corresponding amendments to article 3-5 to allow one-time shortened terms of office necessary to implement the transition.
City of Centennial
Ballot Issue: Sales Tax Increase for Transportation Infrastructure
What: Would increase the City of Centennial’s sales and use tax by 1%, raising the tax rate from 2.5% to 3.5%. The increase in revenue would go toward much needed transportation infrastructure improvements and public work needs.
City of Glendale
Ballot Issue: Xcel Energy Franchise Agreement
What: Would allow the City of Glendale to enter into a franchise agreement with Xcel Energy and provide the utility with the non-exclusive right to use public rights-of-way to install, maintain, and repair the infrastructure needed to deliver utility services.
City of Cherry Hills Village
Ballot Issue: Land Use and Zoning Home Rule Authority
What: Would amend Article 1 of the Cherry Hills Village Home Rule Charter to add a new section reinforcing the City’s authority over land use and zoning.
City of Sheridan
Ballot Issue 2D: Funding for Public Safety Services
What: Would increase the City of Sheridan’s sales tax by 0.50% for public safety purposes, including support for police, fire, ambulance, and emergency response staffing, infrastructure, and other related needs.
Littleton Public Schools
Ballot Issue: $10M Mill Levy Override (MLO)
What: Approval of the $10 million MLO would provide dedicated and ongoing funding to help fund education initiatives including lifting a temporary wage freeze and restoring step advancements, protecting classroom funding, sizes, and critical programming; and restoring full pay to educators and preserving regular instructional days.
Bennett School District
Ballot Issue: School Improvement Bond
What: Approval of the $125 million bond would allow the Bennett School District to fund specific capital improvement, expansion, and facility projects.
Front Range Passenger Rail (FRPR) District
Ballot Issue: Colorado Connector Sales Tax
What: Would create a 0.333% sales and use tax in incorporated cities within the FRPR District to fund the full build-out of the Colorado Connector (CoCo) rail service. Littleton, Centennial, Englewood, Greenwood Village, Cherry Hills Village, Bow Mar, Columbine Valley, Sheridan, and Glendale are included in the rail district
Bennett-Watkins Fire Rescue
Ballot Issue 7F: 0.75% Sales Tax
What: Would establish a new 0.75% sales tax within the Bennett-Watkins Fire Rescue District beginning in January 2027.
Ballot Issue 7G: Waive Property Tax Revenue Cap
What: Would waive the property tax revenue cap for the district restoring roughly $4 million in annual revenue.
Increased revenue from both measures would support equipment, personnel, and facilities improvements necessary to scale with the growth of the region.
Alternatives: N/A
Fiscal Impact: N/A
Alignment with Strategic Implementation Strategies: N/A
Staff Recommendation: This is for informational purposes.
Concurrence: N/A