What is it
TABOR stands for “Taxpayers’ Bill of Rights.” First enacted in Colorado in 1992, TABOR represents the most restrictive tax and expenditure limitation in the country.

TABOR is a constitutional measure, which makes it very difficult to repeal if policy makers in Kansas decide that it is not accomplishing the intended goal.

TABOR limits revenue growth for state and local governments to the percentage of growth in population plus the inflation rate. If the current tax structure generates revenues in excess of the limit, the excess revenues are placed into a “budget stabilization” or rainy day fund, up to a constitutionally prescribed amount. Any excess after that is refunded to the taxpayers. If there is a need for the excess revenues to fund current services, voters must approve of this action in a statewide election. Likewise, if there is a need for additional revenues, voters must approve tax increases in a statewide election.....

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