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Efforts to Reform Colorado’s Tax StructureColorado’s Constitutional Tax Code—the Gallagher Amendment, TABOR and Amendment 23 together—has caused significant financial challenges for the state. During recessions, these challenges are much greater. The recent “great” recession sharply cut the revenues of this state and nearly every other state in the nation. However, in Colorado, those revenue shortfalls pose special challenges because of the constitutional tax code and how it operates in this state. CASB actively works with business groups, local government associations and other groups to find solutions for the problems Colorado now faces. CASB welcomes interest and participation from its members in all of these efforts. |