Colorado ballot measure · November 3, 2026

Colorado Proposition 137, explained

Sporting goods sales tax for conservation and wildfire prevention. A ballot measure is a yes-or-no question put directly to voters — no candidate is involved, and the wording on the ballot is the wording that becomes law. This page shows that wording first, then what it actually changes.

The official wording

Shall there be a change to the Colorado Revised Statutes creating new law to increase water and land conservation funding without raising taxes, and, in connection therewith, through a voter-approved revenue change, allowing the state to keep and spend a portion of revenue from the state sales tax on sporting goods and equipment to conserve and protect Colorado's water, land, and forests, prevent wildfires, support outdoor recreation training and activities, and reduce revenue spent on these conservation purposes if necessary to preserve funding for certain tax credits?

This is what appears on the ballot. Everything below explains it.

What it actually means

Dedicates the state sales tax already collected on sporting goods and recreation rentals, about $175 million a year, to conservation, wildfire mitigation, watershed and outdoor recreation programs. That money would be exempt from the TABOR revenue limit, which means smaller TABOR refunds in years the state collects more than the limit.

If you vote YES

An estimated $175.0 million in 2027-28 and $180.2 million in 2028-29 would go to Great Outdoors Colorado (47.5%), wildfire, forest and watershed work through the State Forest Service and Department of Natural Resources (47.5%), and outdoor recreation and equity programs at Colorado Parks and Wildlife and the economic development office (5%), including a one-time $10 million fund for prescribed fire damages.
Tax rates and prices would not change; the money would come from existing sales tax on items like bicycles, camping, hunting and fishing gear, boats and RVs.
TABOR refunds would fall by an estimated $175 million in tax year 2027, eliminating the six-tier sales tax refund of $26 to $83 per single filer and $52 to $166 per joint filer.
In years below the TABOR limit, the transfer would reduce money for other state priorities; the transfer would be reduced if needed to protect two tax credits for low- and moderate-income families.
If Proposition NN also passes, the amount kept under NN would be reduced.

If you vote NO

Sporting goods sales tax revenue would stay in the general budget and count toward the TABOR limit, spent by the Legislature or refunded when revenue exceeds the limit.
The targeted programs would continue with current funding, about $114 million a year in total; Great Outdoors Colorado would continue to be funded by the lottery, about $90 million a year.

The numbers that matter

Revenue dedicated, 2027-28: $175.0 million
Revenue dedicated, 2028-29: $180.2 million
TABOR refund reduction, tax year 2027: $175.0 million

Why supporters say YES

Without raising tax rates, the measure funds recreation access, land protection, wildfire mitigation and watersheds at a time of tight budgets and unreliable federal support, through trusted programs like Great Outdoors Colorado.
— Colorado Blue Book argument for Proposition 137 (Legislative Council Staff)
Drought, wildfire and more visitors strain outdoor spaces; people who buy or rent sporting goods use the outdoors and are natural stakeholders in sustaining it.
— Colorado Blue Book argument for Proposition 137 (Legislative Council Staff)

Why opponents say NO

Reducing or eliminating TABOR refunds has the same effect as a tax increase; every dollar kept is a dollar less for refunds or for priorities like health care and education.
— Colorado Blue Book argument against Proposition 137 (Legislative Council Staff)
The measure locks money into organizations with specific interests and limited accountability, many of which already have dedicated funding, reducing the Legislature's flexibility to set budget priorities.
— Colorado Blue Book argument against Proposition 137 (Legislative Council Staff)

What’s genuinely uncertain

Refund effects beyond tax year 2027 are outside the state's revenue forecast.
The measure is backed by The Nature Conservancy and other environmental groups, according to Colorado Newsline; no registered opposition committee was identified in the sources reviewed.

The bottom line

A dedicated stream of about $175 million a year for conservation and wildfire prevention, against smaller TABOR refunds and less budget flexibility.

One neutral sentence describing the tradeoff — not a recommendation.

Sources:leg.colorado.gov coloradosos.gov coloradonewsline.com

Checking it against the official text

The Colorado Secretary of State publishes the certified measures and, in most states, an official voter guide with fiscal notes. That is the authoritative version. Everything here is an explanation of it, not a substitute for it.

Confirm this with the official source

Your ballot is determined by your election authority, not by us. Verify your registration, precinct, and sample ballot at Colorado Secretary of State.

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