Opponents Challenged Colorado Amendment 87 Ballot Status
A legal challenge has been filed against the Colorado Secretary of State regarding a proposed tax measure.
Updated on Sept. 24, 2026 in Taxes
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Opponents have initiated a legal challenge against the Colorado Secretary of State to contest the inclusion of Amendment 87 on the November ballot. The measure proposes shifting from a flat income tax to a graduated structure for high earners.
Why it matters
The measure seeks to address recent fiscal shortfalls by increasing taxes on corporations and individuals earning more than $500,000 annually. Supporters contend this revenue is vital for funding essential K-12 education, healthcare, and childcare services.
Amendment 87 is projected to raise $2 billion for public services while providing tax cuts for 97 percent of Colorado taxpayers. Only 3 percent of individuals and 5 percent of corporations earning over $500,000 would face tax increases.
The players
Colorado Secretary of State
This government office is responsible for the administration of elections and the certification of ballot measures in the state.
The details
The proposal aims to replace the current flat income tax with a graduated system and mandates independent public audits for all generated revenues. Challengers are attempting to invalidate the measure in court, arguing that it failed to meet the necessary criteria for ballot placement.
Timeline
Colorado voters adopted the Taxpayer's Bill of Rights in 1992.
State budget cuts totaling approximately $2 billion occurred over the past two years.
The legal challenge against the Secretary of State was publicized on September 17, 2026.
The scheduled election date is November 2026.
Market Dynamics
This legal challenge represents a significant shift in Colorado's fiscal policy following the 1992 adoption of the Taxpayer's Bill of Rights. The measure attempts to recalibrate tax structures to address recent state budget cuts that totaled $2 billion.
Residents should monitor the legal proceedings, as the outcome determines whether the measure appears on the November ballot. If passed, the amendment could significantly alter the tax burden for top-tier earners and impact state funding for key public services.
The takeaway
The legal dispute underscores the ongoing tension between fiscal reform efforts and existing budgetary limitations in Colorado. Voters should stay informed on the court proceedings to understand how potential tax changes might influence the state's long-term financial health.
Further reading
For additional context on local tax policy, see our guide to Colorado Taxes.
More information
Review the full proposal details on the Protect Colorado's Future website.
Source note: This article includes information reported by Yellow Scene Magazine.
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