Proposition 136: Cap the income tax rate at 4.4%
Statute, citizen initiative. Needs a majority to pass. Read with Amendment 87, which it conflicts with.
What it does
Writes into state law that the state income tax rate for individuals and corporations may not exceed the current 4.4%, starting January 1, 2027. It doesn't change the current rate, and the legislature or a future initiative could still lower it. The constitution already requires voter approval for any rate increase. Advance Colorado, which is leading the measure, says it protects TABOR; the Blue Book's against-argument says it is designed to put Amendment 87 in legal jeopardy. If both pass, 87's rate on income over $500,000 would be higher than this 4.4% limit; the Blue Book says the measure with more votes generally controls, but here the exact outcome is unclear and left to the legislature or a court.
Blue Book arguments
For: It reinforces the voters' 2022 support for the current rate, which is fair and among the lowest in the country.
Against: It is designed to put Amendment 87 in legal jeopardy, causing confusion and a potentially costly legal battle; after 2026 it has no effect, because rate increases already need voter approval and any future approval would override it.
What it costs
Nothing. The rate stays at 4.4%.
Who is paying
Money as of the Sept 21, 2026 filing. No committee on either side is dedicated to 136 alone.
For
| Committee | Raised | Spent |
|---|---|---|
| Keep Colorado Affordable (also opposes Amendment 87) | $0 | $0 |
| A Brighter Colorado (eight measures) | $306,625 | $35,489 |
Brighter Colorado's pool: $250,000 Common Sense America (McLean VA), $25,000 Rado Capital, $20,000 Advance Colorado, which brought the measure. The Colorado Chamber of Commerce supports it, saying it gives a predictable and competitive tax structure.
Against
| Committee | Raised | Spent |
|---|---|---|
| Vote Common Sense (nine measures) | $495,000 | $81,367 |
Vote Common Sense's largest donors: Green Advocacy Project, Washington DC, $200,000; Merle Chambers, Denver, $100,000.
Protect Colorado's Future Coalition, registered for Amendment 87 but not on 136, raised $691,495 plus $338,967 in-kind; its co-chair publicly opposes 136.
See the Amendment 87 sheet for the donor detail. Protect Colorado's Future Coalition's money is about 94% in-state.
Where the parties stand
Democrats: the Colorado Democratic Party opposes Proposition 136; its State Central Committee took the position, announced in a party press release on Sept 8, 2026.
Republicans: no position from the Colorado Republican Party found as of Sept 30, 2026. The Weld County Republican Party, a county party, supports Proposition 136 and pairs it with opposing Amendment 87.
No minor-party position found as of Sept 30, 2026.
What isn't known
Who funds Common Sense America. What happens if both 87 and 136 pass; the Blue Book says the exact outcome is unclear.
Sources
- Blue Book pp. 13, 62-63: https://content.leg.colorado.gov/sites/default/files/2026-blue-book-en-accessible.pdf
- TRACER, No on 87 Yes on 136: https://tracer.sos.colorado.gov/PublicSite/SearchPages/CommitteeDetail.aspx?OrgID=52269
- TRACER, A Brighter Colorado: https://tracer.sos.colorado.gov/PublicSite/SearchPages/CommitteeDetail.aspx?OrgID=52270
- TRACER, Vote Common Sense: https://tracer.sos.colorado.gov/PublicSite/SearchPages/CommitteeDetail.aspx?OrgID=52134
- CPR voter guide: https://www.cpr.org/2026/09/25/vg-2026-prop-136-income-tax-rate-cap/
- Colorado Sun, Sept 1, 2026: https://coloradosun.com/2026/09/01/colorado-graduated-income-tax-ballot-measures-2026/
- Colorado Democratic Party, Sept 8, 2026: https://www.coloradodems.org/press/colorado-democrats-finalize-positions-on-2026-ballot-measures
- Colorado Secretary of State, registered issue committees: https://www.coloradosos.gov/pubs/elections/Initiatives/ballot/contacts/2026.html
- Weld County Republican Party, Sept 15, 2026: https://weldcountygop.com/weld-gop-adopts-positions-on-colorados-2026-ballot-measures/