WIXLIB

Amendment 76: Citizenship Qualification ofVotersPlaced on the ballot by citizen initiative Passes with 55 percent of the voteBallot TitleWhat Your Vote MeansShall there be an amendment to the Coloradoconstitution requiring that to be qualified to vote at anyelection an individual must be a United States citizen?YESA “yes” vote on Amendment 76 willchange constitutional language tospecify that only U.S. citizens age 18 and olderare eligible to participate in Colorado elections.NOA “no” vote on Amendment 76 meansthe current constitutional languageallowing every eligible U.S. citizen to vote inColorado elections will remain unchanged.Amendment 77: Local Voter Approval of CasinoBet Limits and Games in Black Hawk, CentralCity, and Cripple CreekPlaced on the ballot by citizen initiative Passes with a majority voteBallot TitleShall there be an amendment to the Coloradoconstitution and a change to the Colorado RevisedStatutes concerning voter-approved changes to limitedgaming, and, in connection therewith, allowing thevoters of Central City, Black Hawk, and Cripple Creek,for their individual cities, to approve other games inaddition to those currently allowed and increase amaximum single bet to any amount; and allowinggaming tax revenue to be used for support services toimprove student retention and credential completion bystudents enrolled in community colleges?2What Your Vote MeansYESA “yes” vote on Amendment 77means that the voters of BlackHawk, Central City, and Cripple Creek will beallowed to increase or remove casino bet limitsand approve new casino games to help fundcommunity colleges.NOA “no” vote on Amendment 77 meansthat current casino bet limits and gameswill remain in the constitution, and a statewidevote will continue to be required to make anychanges to these restrictions.

Proposition EE: Taxes on Nicotine ProductsPlaced on the ballot by the legislature Passes with a majority voteBallot Questionshall state taxes be increased by 294,000,000annually by imposing a tax on nicotine liquidsused in e-cigarettes and other vaping productsthat is equal to the total state tax on tobaccoproducts when fully phased in, incrementallyincreasing the tobacco products tax by upto 22% of the manufacturer’s list price,incrementally increasing the cigarette taxby up to 9 cents per cigarette, expanding theexisting cigarette and tobacco taxes to applyto sales to consumers from outside of thestate, establishing a minimum tax for moist snufftobacco products, creating an inventory taxthat applies for future cigarette tax increases,and initially using the tax revenue primarilyfor public school funding to help offsetrevenue that has been lost as a result of theeconomic impacts related to covid-19 and thenfor programs that reduce the use of tobaccoand nicotine products, enhance the voluntarycolorado preschool program and make it widelyavailable for free, and maintain the fundingfor programs that currently receive revenuefrom tobacco taxes, with the state keepingand spending all of the new tax revenue as avoter‑approved revenue change?What Your Vote MeansYESA “yes” vote on Proposition EEincreases taxes on cigarettes andother tobacco products, and creates a new taxon nicotine products, including vaping products.The new tax revenue will be spent on education,housing, tobacco prevention, health care, andpreschool.NOA “no” vote on Proposition EE meanstaxes on cigarettes and other tobaccoproducts will stay the same, and there will be nonew taxes on nicotine or vaping products.Proposition 113: Adopt Agreement to ElectU.S. President By National Popular VotePlaced on the ballot by referendum petition Passes with a majority voteBallot TitleShall the following Act of the General Assembly beapproved: An Act concerning adoption of an agreementamong the states to elect the President of the UnitedStates by national popular vote, being Senate BillNo.19-042?What Your Vote MeansYESA “yes” vote on Proposition 113approves a bill passed by thelegislature and signed by the Governor joiningColorado with other states as part of anagreement to elect the President of the UnitedStates by national popular vote if enough statesenter the agreement.NOA “no” vote on Proposition 113 rejects abill passed by the legislature and signedby the Governor and retains Colorado’s currentsystem of awarding all of its electors for thePresident of the United States to the winner ofthe Colorado popular vote.3

Proposition 114: Reintroduction andManagement of Gray WolvesPlaced on the ballot by citizen initiative Passes with a majority voteBallot TitleWhat Your Vote MeansShall there be a change to the Colorado RevisedStatutes concerning the restoration of gray wolvesthrough their reintroduction on designated lands inColorado located west of the continental divide, and, inconnection therewith, requiring the Colorado parks andwildlife commission, after holding statewide hearingsand using scientific data, to implement a plan to restoreand manage gray wolves; prohibiting the commissionfrom imposing any land, water, or resource userestrictions on private landowners to further the plan;and requiring the commission to fairly compensateowners for losses of livestock caused by gray wolves?YESA “yes” vote on Proposition 114means that the Colorado Parksand Wildlife Commission will develop a plan toreintroduce and manage gray wolves west of theContinental Divide.NOA “no” vote on Proposition 114 meansthat Colorado will not be required toreintroduce gray wolves.Proposition 115: Prohibit Abortions After 22WeeksPlaced on the ballot by citizen initiative Passes with a majority voteBallot TitleShall there be a change to the Colorado RevisedStatutes concerning prohibiting an abortion whenthe probable gestational age of the fetus is at leasttwenty‑two weeks, and, in connection therewith,making it a misdemeanor punishable by a fine toperform or attempt to perform a prohibited abortion,except when the abortion is immediately required tosave the life of the pregnant woman when her life isphysically threatened, but not solely by a psychologicalor emotional condition; defining terms related tothe measure including “probable gestational age”and “abortion,” and excepting from the definition of“abortion” medical procedures relating to miscarriage orectopic pregnancy; specifying that a woman on whoman abortion is performed may not be charged with acrime in relation to a prohibited abortion; and requiringthe Colorado medical board to suspend for at leastthree years the license of a licensee whom the boardfinds performed or attempted to perform a prohibitedabortion?4What Your Vote MeansYESA “yes” vote on Proposition 115prohibits abortions in Colorado after22 weeks gestational age, except when anabortion is immediately required to save the lifeof a pregnant woman.NOA “no” vote on Proposition 115 meansthat abortion in Colorado continues tobe legal at any time during a pregnancy.

Proposition 116: State Income Tax RateReductionPlaced on the ballot by citizen initiative Passes with a majority voteBallot TitleWhat Your Vote MeansShall there be a change to the Colorado RevisedStatutes reducing the state income tax rate from 4.63%to 4.55%?YESA “yes” vote on Proposition 116reduces the state income tax rate to4.55 percent for tax year 2020 and future years.NOA “no” vote on Proposition 116 keepsthe state income tax rate unchanged at4.63 percent.Proposition 117: Voter Approval for Certain NewState EnterprisesPlaced on the ballot by citizen initiative Passes with a majority voteBallot TitleShall there be a change to the Colorado RevisedStatutes requiring statewide voter approval at the nexteven-year election of any newly created or qualifiedstate enterprise that is exempt from the Taxpayer’sBill of Rights, Article X, Section 20 of the Coloradoconstitution, if the projected or actual combinedrevenue from fees and surcharges of the enterprise,and all other enterprises created within the last fiveyears that serve primarily the same purpose, is greaterthan 100 million within the first five fiscal years of thecreation or qualification of the new enterprise?What Your Vote MeansYESA “yes” vote on Proposition 117requires voter approval for new stategovernment enterprises with fee revenue over 100 million in the first five years.NOA “no” vote on Proposition 117 retainsthe state legislature’s authority to createnew enterprises as under current law.5

Proposition 118: Paid Family and Medical LeaveInsurance ProgramPlaced on the ballot by citizen initiative Passes with a majority voteBallot TitleShall there be a change to the Colorado RevisedStatutes concerning the creation of a paid familyand medical leave program in Colorado, and, inconnection therewith, authorizing paid family andmedical leave for a covered employee who has aserious health condition, is caring for a new child orfor a family member with a serious health condition,or has a need for leave related to a family member’smilitary deployment or for safe leave; establishing amaximum of 12 weeks of family and medical leave,with an additional 4 weeks for pregnancy or childbirthcomplications, with a cap on the weekly benefitamount; requiring job protection for and prohibitingretaliation against an employee who takes paid familyand medical leave; allowing a local government toopt out of the program; permitting employees of sucha local government and self-employed individuals toparticipate in the program; exempting employers whooffer an approved private paid family and medical leaveplan; to pay for the program, requiring a premium of0.9% of each employee’s wages, up to a cap, throughDecember 31, 2024, and as set thereafter, up to1.2% of each employee’s wages, by the director ofthe division of family and medical leave insurance;authorizing an employer to deduct up to 50% of thepremium amount from an employee’s wages andrequiring the employer to pay the remainder of thepremium, with an exemption for employers with fewerthan 10 employees; creating the division of family andmedical leave insurance as an enterprise within thedepartment of labor and employment to administer theprogram; and establishing an enforcement and appealsprocess for retaliation and denied claims?6What Your Vote MeansYESA “yes” vote on Proposition 118means the state will create aninsurance program to provide paid family andmedical leave benefits to eligible employeesin Colorado funded by premiums paid byemployers and employees.NOA “no” vote on Proposition 118 meansthe state will not create a paid familyand medical leave insurance program.

Repeal GallagherAmendmentPlaced on the ballot by the legislature Passes with a majority voteAmendment B proposes amending the Colorado Constitution to:y repeal the Gallagher Amendment requiring residential and nonresidentialproperty tax revenues to make up the same portion of total statewide propertytaxes as when the Gallagher Amendment was adopted in 1982, including therequirement that sets the nonresidential assessment rate at 29 percent.What Your Vote MeansYESA “yes” vote on Amendment Brepeals sections of the ColoradoConstitution that set a fixed statewide ratiofor residential and nonresidential propertytax revenue. Assessment rates for allproperty types will remain the same asthey are now, projected future decreasesin the residential assessment rate will notbe required, and any future increases inassessment rates would require a vote ofthe people.NOA “no” vote on Amendment Bleaves constitutional provisionsrelated to property taxes in place,maintaining current requirements for settingthe assessment rates used to calculateproperty taxes. This is expected to resultin a decreasing residential assessment rateover time and in automatic local mill levyincreases in jurisdictions where required bylaw.7

Summary and Analysis for Amendment BIn Colorado, property taxes fund local government services, including services providedby cities, counties, and special districts, such as local police and fire protection,hospitals, transportation, and the local share of K-12 education. The GallagherAmendment sets statewide rules for property taxes funding these local services. Thisanalysis first summarizes what Amendment B does, then describes how propertytaxes are calculated, and finally discusses how the measure affects taxpayers andgovernments.What does Amendment B do?Amendment B removes provisions related to the residential and nonresidentialassessment rates from the constitution, including the provisions commonly known as theGallagher Amendment.The Gallagher Amendment currently requires that residential and nonresidential propertymake up constant portions of total statewide taxable property over time. Since adoptionin 1982, these provisions have required that the taxable value of residential propertymake up about 45 percent, and the taxable value of nonresidential property about55 percent of statewide taxable property. Actual property values have not matchedthe required ratios over time because residential property values have generallygrown faster than nonresidential property values. Since the taxable portion of mostnonresidential property values is fixed at 29 percent, the state legislature adjusts theresidential assessment rate to maintain the required ratio, as shown in Figure 1.Amendment B removes these provisions from the constitution, leaving the residentialand nonresidential assessment rates at their current rates in state statute. Undercurrent law, the residential assessment rate is expected to decrease in future years,reducing the amount of property taxes paid by property owners and collected by localgovernments. Amendment B would eliminate automatic tax increases adopted bysome local jurisdictions to offset revenue losses from the Gallagher Amendment. Injurisdictions that have not adopted automatic tax increases, Amendment B eliminatesprojected future decreases in the residential assessment rate, and any increase innonresidential or residential assessment rates would require voter approval.Figure 1Assessment Rate Adjustments Under Current Law* Actual property values are for 2019. The residential assessment rate is for 2019 and 2020. Thisas

colorado general assembly legislative council room 029 state capitol denver, colorado 80202-1784 e-mail: lcs.ga@state.co.us phone: 303-866-4799 executive committee