Arapahoe County report estimates fiscal effects of 14 Colorado ballot measures
The Oct. 6 briefing outlines possible shifts in state revenue and local-government costs if voters approve the proposals.
Arapahoe County has prepared a review of 14 proposed Colorado ballot measures that could redirect state revenue, change tax rules and add costs or workloads for local governments. The county report describes potential effects, not adopted policy. County commissioners are scheduled to receive the overview at an informational study session on Oct. 6, according to the agenda.
Two proposals could affect how much state money is available for other priorities or taxpayer refunds. Proposition NN would let the state retain revenue above the Taxpayer’s Bill of Rights limit, up to a cap tied to education spending. The report relays a Legislative Council Staff scenario in which $500 million in projected excess revenue is retained in the first year; after local-government reimbursements, about $110 million would remain in a Children’s Account. Proposition 137 would redirect an estimated $175 million in sporting-goods sales-tax revenue to conservation, wildfire and outdoor programs in budget year 2027–28. The report says that redirection could reduce the money available under NN if both measures pass and could reduce Taxpayer’s Bill of Rights refunds.
Amendment 87 would replace Colorado’s flat income-tax rate with graduated rates, lowering taxes on taxable income below $500,000 and raising them above that level. The report cites a Legislative Council Staff estimate of $2 billion in additional state revenue in its first full year. The revenue would be dedicated to education, health care and early-childhood programs and exempt from the Taxpayer’s Bill of Rights limit. Proposition 136 would cap the income-tax rate at 4.4% beginning Jan. 1, 2027. The report says the measures conflict and lawmakers or courts may have to resolve the outcome if both pass.
Other proposals could affect public services and local budgets. Proposition 132 would make possession of any amount of fentanyl a felony and require an eight-year prison sentence for distribution. The report cites an estimated $68.2 million increase in state criminal-justice costs over five years, excluding possible prison expansion, and says state and local jail costs could also rise. Proposition 133 would increase child-sex-trafficking penalties, with potential additional county district-attorney spending and future state corrections costs. Proposition 134 could require schools to create policies and verification procedures for school sports teams, with possible legal costs. Proposition 135 could require policy changes related to specified surgeries for minors and may reduce Medicaid spending if coverage is curtailed.
Amendment 84 would add identification requirements for mail ballots in federal and statewide elections. The report projects county-government costs of up to $1.2 million in later years, with about 45% reimbursed by the state. It does not specify whether that estimate applies to Arapahoe County or a broader group of county governments.
Amendment 81 would require specified law-enforcement agencies to report certain information about charged people’s lawful presence to federal authorities, adding local law-enforcement and district-attorney workload. Amendment 82 would establish a right to buy and sell natural gas; the report says local governments with gas-appliance restrictions could face costs and work to change those rules. Amendment 83 would establish a constitutional hunting and fishing right, which the report says would not change current state laws but could shape future policymaking. Amendment 85 would require plain-language ballot titles and could add work for the state Title Board. Amendment 86 would require review of off-cycle congressional redistricting and is estimated to cost the state about $370,000 each time the commission meets outside its regular cycle.
The county presentation also summarizes local proposals that are not countywide questions. Aurora’s election page lists four city questions, including three sales-and-use tax proposals for community facilities, public-safety infrastructure and transportation infrastructure, and a proposal to move the city’s regular municipal elections to even-numbered years. The three tax measures also propose revenue bonds. The city’s election page provides the full ballot wording.
The Colorado Secretary of State’s 2026 ballot-issues list includes Ballot Issue 7A, proposing a 0.333% sales-and-use tax for the Front Range Passenger Rail District’s Colorado Connector service. Arapahoe is among the counties listed as having district voters. The measure is a district question, not an Arapahoe County government question.