City of Loveland
Home MenuTaxpayer's Bill of Rights (TABOR)
Approved by voters in 1992, TABOR is an amendment to the Colorado Constitution that in part limits the amount of revenue a government can collect and spend. Revenue collected that exceeds the TABOR limit must be refunded to taxpayers unless voters authorize the City to retain the excess amount.
Voters may override TABOR's revenue restrictions. Loveland’s current TABOR override, passed by voters in 2011, expires on December 31, 2024.
How TABOR Funding Has Been Invested into the Loveland Community
Since 2002, street rehabilitation has made up the majority of City TABOR fund spending. Excess funds have also been used to improve our parks and provide support for the Loveland Police Department and the Loveland Fire Rescue Authority.
Over $36 million of TABOR funds invested in Loveland's Street Maintenance and Rehabilitation Program, street capital projects and flood mitigation.
$7 million TABOR funds invested in Loveland’s Parks and Recreation system, funding amenities such as Fairgrounds Park and Viestenz-Smith Mountain Park.
Over $ 7 million TABOR funds invested into public safety, which has provided first responders with needed equipment, training facilities and technology.
Loveland's Current TABOR Status
In 2011, voters authorized Loveland to retain all excess revenue from 2013 through 2024. Through 2024, this authorizes the City to retain and spend any “excess” TABOR revenues solely on: public safety, streets, and parks.
On the November 2024 ballot, Loveland voters may be asked to decide whether to:
- Vote YES: Allow the City to keep and spend the money on designated local services.
- Vote NO: Refund City revenues over the TABOR limit to taxpayers.
View an interactive map of municipal TABOR election results across Colorado.
