Ballot measure · Colorado · November 3, 2026

Amendment 87

Title as the state lists it: Graduated Income Tax1,2

Research draftCitizen initiativeConstitutional amendment
How it got there
Citizen initiative
Kind of measure
Constitutional amendment
To pass
A majority of the votes on it
Researched
October 27, 2026

Research draft. We gathered this from official sources on October 27, 2026: election offices, state laws and court records, each linked to its source. Separate reviewers checked a random sample of 48 facts from the ballot-measure research against the cited sources and found no errors. The rest hasn't been reviewed fact by fact yet, so check the linked source before relying on anything here.

§1What your vote means

Drafted by AI from the public sources cited. Each sentence links to its source.

A yes vote

A yes vote would remove the constitution's flat income tax requirement and, starting in 2027, replace the 4.4 percent flat rate with six rates ranging from 3.7 percent to 8.4 percent by income level, with the added revenue kept outside the state revenue limit and spent on K-12 education, health care and early childhood programs.2 pp. 33-36

A no vote

A no vote would keep the constitutional requirement that all taxable income be taxed at one rate, leaving the state income tax for individuals and businesses at the current flat rate of 4.4 percent.2 pp. 33-34

More about it

If both Amendment 87 and Proposition 136 pass, the higher rates in Amendment 87 would conflict with the 4.4 percent cap in Proposition 136, and the Blue Book says the outcome is unclear and would be settled by the legislature or a court.2 p. 36

§2How it got on the ballot

Drafted by AI from the public sources cited. Each sentence links to its source.

Citizen initiative. Voters proposed it by signing a petition.1,2

Constitutional amendment. It would change the state constitution.1,2

This measure changes both the state constitution and state statutes: it removes the constitution's flat income tax requirement and puts the new tax rates in statute.2 pp. 4, 33

It is on Colorado's list of statewide measures for November 3, 2026.1,2 One of these official sources itself calls the list certified or final. What we couldn't confirm about the list is in the notes on Colorado's measures.

§3What it needs to pass

Drafted by AI from the public sources cited. Each sentence links to its source.

A majority of the votes on it. Needs more yes votes than no votes; the official Blue Book lists a simple majority for this measure, and the constitution's 55 percent rule does not apply to an initiated amendment that only repeals constitutional language.2,3 Blue Book pp. 4, 33; Colo. Const. art. V, § 1(4)(b)