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2025-2026
The title as designated and fixed by the Board is as follows:
State taxes shall be increased $3.6 billion annually, in order to increase or improve levels of public services, including public school education, health care, and child care services, by an amendment to the Colorado Constitution and a change to the Colorado Revised Statutes repealing existing law and creating new law to replace the uniform state income tax rate with a graduated income tax structure, and, in connection therewith, amending the Taxpayer’s Bill of Rights to eliminate the constitutional requirement for all income to be taxed at one rate; establishing various income tax rates based on the amount of taxable income earned by individuals, estates, trusts, and corporations, while maintaining the current 4.4% tax on income from the sale of a principal residence, which will result in the estimated change in income taxes owed by individuals as identified in the following table; and authorizing the state to retain and spend any increased revenue from the new tax structure for public school education, health care, and child care programs, as a voter-approved revenue change, intended to supplement current spending levels for those purposes:
Initiative 190
Change in Income Taxes Owed by Income Category
| Income Categories | Current Average Income Tax Owed |
Proposed Average Income Tax Owed |
Proposed Change in Average Income Tax Owed if Passed + or - |
|---|---|---|---|
| $25,000 or less | $59 | $50 | -$9 |
| $25,001 - $50,000 | $751 | $632 | -$119 |
| $50,001 - $100,000 | $1,877 | $1,666 | -$210 |
| $100,001 - $200,000 | $4,126 | $3,828 | -$298 |
| $200,001 - $500,000 | $9,344 | $9,019 | -$325 |
| $500,001 - $1,000,000 | $19,288 | $18,963 | -$325 |
| $1,000,001 - $2,000,000 | $29,432 | $34,386 | +$4,954 |
| $2,000,001 - $5,000,000 | $41,196 | $56,697 | +$15,502 |
| Income categories use adjusted gross income reported to the federal Internal Revenue Service. | |||
The ballot title and submission clause as designated and fixed by the Board is as follows:
Shall state taxes be increased $3.6 billion annually, in order to increase or improve levels of public services, including public school education, health care, and child care services, by an amendment to the Colorado Constitution and a change to the Colorado Revised Statutes repealing existing law and creating new law to replace the uniform state income tax rate with a graduated income tax structure, and, in connection therewith, amending the Taxpayer’s Bill of Rights to eliminate the constitutional requirement for all income to be taxed at one rate; establishing various income tax rates based on the amount of taxable income earned by individuals, estates, trusts, and corporations, while maintaining the current 4.4% tax on income from the sale of a principal residence, which will result in the estimated change in income taxes owed by individuals as identified in the following table; and authorizing the state to retain and spend any increased revenue from the new tax structure for public school education, health care, and child care programs, as a voter-approved revenue change, intended to supplement current spending levels for those purposes?
Initiative 190
Change in Income Taxes Owed by Income Category
| Income Categories | Current Average Income Tax Owed |
Proposed Average Income Tax Owed |
Proposed Change in Average Income Tax Owed if Passed + or - |
|---|---|---|---|
| $25,000 or less | $59 | $50 | -$9 |
| $25,001 - $50,000 | $751 | $632 | -$119 |
| $50,001 - $100,000 | $1,877 | $1,666 | -$210 |
| $100,001 - $200,000 | $4,126 | $3,828 | -$298 |
| $200,001 - $500,000 | $9,344 | $9,019 | -$325 |
| $500,001 - $1,000,000 | $19,288 | $18,963 | -$325 |
| $1,000,001 - $2,000,000 | $29,432 | $34,386 | +$4,954 |
| $2,000,001 - $5,000,000 | $41,196 | $56,697 | +$15,502 |
| Income categories use adjusted gross income reported to the federal Internal Revenue Service. | |||
Hearing January 21, 2026
Single subject approved; staff draft amended; titles set (3-0).
The Board made a technical correction to the text of the initiative.
The Board finds that the proposed initiative only repeals, in whole or in part, a provision of the state constitution and therefore does not require a 55% majority for passage.
Board members: Theresa Conley, Christy Chase, Kurt Morrison
Hearing adjourned 11:25 AM.
Rehearing February 4, 2026
Motions for rehearing (Fields, Menten, Sopkin, Hancock) denied in their entirety, (3-0).
Board members: Theresa Conley, Christy Chase, Kurt Morrison
Hearing adjourned 11:12 AM.
* Unofficially captioned "Graduated Income Tax" by legislative staff for tracking purposes. This caption is not part of the titles set by the Board.