Voters in Colorado will decide on a ballot measure related to the allocation of sales tax revenue on Nov. 3, 2026.
Initiative 308
The measure, Initiative 308, would exempt sales tax revenue generated from the sale of sporting goods and equipment from the Taxpayer's Bill of Rights (TABOR) provision, which requires excess funds to be refunded to voters. Instead, the initiative would allocate that revenue to a newly created fund for environmental protection and wildfire prevention, called the Conserve and Protect Colorado's Water, Land, and Forests Fund.
As of 2026, Article X, Section 20(7)(d) of the Colorado Constitution requires non-exempt revenue that exceeds the limits of TABOR to be refunded to voters in the following fiscal year, unless they approve a ballot measure exempting such funds.
The Colorado secretary of state's office certified Initiative 308 for the ballot on Aug. 21, 2026, announcing that its proponents submitted more than the required minimum 124,238 valid signatures after reviewing a 5% random sample and determining that the number of valid signatures was greater than 110% of the total number of signatures required.
Speaking in support of the initiative, Western Resource Advocates said, "For many of us, we support initiatives like this because of the time spent in the state’s incredible landscapes — hiking 14ers, floating Colorado’s mighty rivers, spotting unique wildlife, or enjoying time outside with loved ones. Proposed Initiative 308, 'For Colorado Land and Water,' is an opportunity to continue that legacy, invest in our economy, and protect the Colorado we love from threats."
Speaking in opposition to the initiative, the Eco-Integrity Alliance stated, "Tragically, what this may mean is our state government has rubber stamped a Clearcut Initiative that would both shred Colorado’s wildlands and constitution into pieces while not only doing nothing to protect communities from wildfire but likely increasing the threat to our homes, livelihoods, and lives."
In 2025, voters in Colorado decided on a ballot measure — Proposition LL — to allow the state to keep $12.4 million in excess revenue and interest that would have been refunded under TABOR, along with future revenue from reduced income tax deductions, to fund the Healthy School Meals for All Program. Proposition LL was approved by voters, receiving 66.2% of the vote.
As of Aug. 21, 2026, 11 measures have been certified in Colorado to appear on the statewide ballot for Nov. 3. An additional four measures are awaiting signature verification from the secretary of state's office, due by Sept. 2, 2026.
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