'Taxpayer Bill of Rights' (TABOR) Ballot Measures
‘Taxpayer Bill of Rights’, or TABOR, ballot
measures attempt to place tight caps on state and local revenues.
These caps limit public sector spending and investment based on
a formula linked to population growth and inflation. Voter approval
is typically necessary to override the caps. The measure sounds
reasonable but ignores the nature of investment and on-going operational
expenses for many public services. TABOR has become a favorite tool
for some libertarian and conservative anti-government activists.
These measures can have dramatic and disastrous effects on the ability
of states and communities to deal with an array of infrastructure
improvements and investments. In 1992, Colorado became the first,
and remains the only, state to adopt a TABOR amendment. Despite
its robust growth and relatively high per capita income, a recent
study ranked Colorado 35th in transportation funding, sixth-worst
in the nation on highway and transportation maintenance. The state
received a “D+” from the American Society of Civil Engineers
for the condition of its infrastructure. In 2005, Colorado voters
decided to place a temporary moratorium on TABOR in order to invest
in needed transportation and other projects.
Despite the evidence from Colorado, TABOR measures are a growing
issue with new initiatives proposed in several states. CFTE will
monitor the progress of active and potential TABOR ballot measures
across the nation.
Election 2006: TABOR Goes Down to Defeat in 3 States
VOTERS IN MAINE, NEBRASKA & OREGON REJECT FUNDING CAPS
TABOR ballot measures were defeated in Maine, Nebraska and Oregon.
Voters rejected the measures by strong margins. TABOR initiatives
were proposed in as many as ten states in 2006 only to fail to qualify
or lose legal challenges.
Maine - Question 1
DEFEATED 46% - 54%
Nebraska – I-423
DEFEATED 30% - 70%
Oregon – Measure 41
DEFEATED 33% - 67%
Additional Resources
Ballot Initiative Strategy Center
Ballot Blog
Center on Budget &
Policy Priorities (Special Section on TABOR)
Bell Policy Center
Report on TABOR in Colorado
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