Proposition NN raises TABOR limit indefinitely, funds K-12 and kids' programs
Oct 13, 2026 · 8 min · 5 segments
Oct 13, 2026 · 8 min · 5 segments
After that, according to the 2026 State Ballot Information Booklet, a flat amount continues for K-12 schools and the legislature decides how to spend the rest of the children's account.
Proposition N.N. on Colorado's November 3, 2026, ballot lets the state keep revenue above its TABOR limit with no end date, while its order for spending that money covers 10 budget years.
The Proposition N.N. limit continues indefinitely, according to the 2026 State Ballot Information Booklet known as the Blue Book.
The legislature referred the measure to voters as Senate Bill 26-135, and an earlier Kim Monson Newsroom article explains how the bill reached the ballot.
In its first year, Proposition N.N. allows the state to keep up to $4.6 billion above the current Tabor limit.
The Blue Book estimates the state will actually keep about $500 million that year, the amount of revenue it expects to collect above that limit.
The retained money goes into a new children's account, which the enrolled bill creates in the general fund.
Kim Monson urged a no vote during the October 13, 2026 broadcast of The Kim Monson Show.
Starting in the 2027-28 budget year, retained revenue first reimburses local governments for property tax exemptions for seniors, veterans with a disability, and Gold Star surviving spouses, a payment current law already treats as a TABOR refund.
The rest goes into the children's account, and for budget years 2026-27 through 2035-36, the bill sets the order in which the legislature spends it.
First in line is a 2% increase in K-12 funding, called the positive factor, which adds another 2% each year through the 2035-36 budget year and then holds flat.
School districts may spend it only to increase teacher pay, improve teacher retention, lower class sizes, and increase access to career and technical courses.
The Blue Book expects about $110 million in the first year and $220 million in the second, an amount that may grow to between $1 billion and $2 billion per year by the end of 10 years if enough revenue is retained.
The Blue Book estimates that spending at about $130 million in the first year and $20 million in the second.
The rest of the account goes to programs that support Colorado's children, prioritizing child care, full-day preschool, and other programs that prepare children to be successful in school, in the bill's words, with the legislature choosing the programs.
The Blue Book estimates about $240 million in the first year and $230 million in the second.
Its spending provisions do not involve Medicaid, and the Blue Book's analysis of Proposition NN does not mention it.
After that, according to the 2026 State Ballot Information Booklet, a flat amount continues for K-12 schools and the legislature decides how to spend the rest of the children's account.
Proposition N.N. on Colorado's November 3, 2026, ballot lets the state keep revenue above its TABOR limit with no end date, while its order for spending that money covers 10 budget years.
The Proposition N.N. limit continues indefinitely, according to the 2026 State Ballot Information Booklet known as the Blue Book.
The legislature referred the measure to voters as Senate Bill 26-135, and an earlier Kim Monson Newsroom article explains how the bill reached the ballot.
In its first year, Proposition N.N. allows the state to keep up to $4.6 billion above the current Tabor limit.
The Blue Book estimates the state will actually keep about $500 million that year, the amount of revenue it expects to collect above that limit.
The retained money goes into a new children's account, which the enrolled bill creates in the general fund.
Kim Monson urged a no vote during the October 13, 2026 broadcast of The Kim Monson Show.
Starting in the 2027-28 budget year, retained revenue first reimburses local governments for property tax exemptions for seniors, veterans with a disability, and Gold Star surviving spouses, a payment current law already treats as a TABOR refund.
The rest goes into the children's account, and for budget years 2026-27 through 2035-36, the bill sets the order in which the legislature spends it.
First in line is a 2% increase in K-12 funding, called the positive factor, which adds another 2% each year through the 2035-36 budget year and then holds flat.
School districts may spend it only to increase teacher pay, improve teacher retention, lower class sizes, and increase access to career and technical courses.
The Blue Book expects about $110 million in the first year and $220 million in the second, an amount that may grow to between $1 billion and $2 billion per year by the end of 10 years if enough revenue is retained.
The Blue Book estimates that spending at about $130 million in the first year and $20 million in the second.
The rest of the account goes to programs that support Colorado's children, prioritizing child care, full-day preschool, and other programs that prepare children to be successful in school, in the bill's words, with the legislature choosing the programs.
The Blue Book estimates about $240 million in the first year and $230 million in the second.
Its spending provisions do not involve Medicaid, and the Blue Book's analysis of Proposition NN does not mention it.
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