Proposition 136 – Income Tax Rate Limit

Prop 136 caps the state income tax rate at the current 4.4% flat rate.

Prop 136 conflicts with Amendment 87, which would impose a graduated income tax with the highest tax rate at 8.4%. According to the Blue Book, if both Prop 136 and Amendment 87 pass, a court or the state legislature will need to resolve the conflict.

Recommendation: No

This measure doesn’t change anything. TABOR allows the legislature to lower tax rates, but increasing tax rates will continue to require a vote of the electorate.

Prop 136’s only purpose on the ballot this year seems to be to cause confusion. If you are worried that your income tax bill will go up under Amendment 87, vote against Amendment 87.

Website for the Yes Side – Brighter Colorado
https://brightercolorado.org/yeson136/
Designated rep Michael Fields (Advance Colorado) https://www.advancecolorado.org/

Website for the No Side – The Bell Policy Center – No on 136
https://bellpolicy.org/colorado-ballot-guide-2026/#proposition-136


Approved Ballot Language
Proposition 136 (STATUTORY)

Shall there be a change to the Colorado Revised Statutes capping the state income tax rate at 4.4% of federal taxable income for individuals and corporations?br />
YES/FOR ___
NO/AGAINST ___

Prop 136 initiative language filed with the Secretary of State
https://www.coloradosos.gov/pubs/elections/Initiatives/titleBoard/filings/2025-2026/232FinalCorrected.pdf