Colorado · 2026 ballot

Proposition 137,
on the record.

What it says. What it changes.
And where to read it for yourself.

In brief.

Four statements, with the records behind them.

It does not raise taxes or increase prices at the register, but in years above the TABOR limit, TABOR refunds would be smaller.
In lean budget years, the legislature can reduce this measure’s funding instead of cutting health care and education.
In 2027–28, it would fund up to $36.5m for the state forest service and $36.6m for natural resources to protect communities, landscapes, and watersheds.
It funds forest health and wildfire risk reduction programs, not commercial logging.

Proposed statute

Proposition 137 would let Colorado keep existing sporting-goods sales-tax revenue and use it for conservation, wildfire, and water, without raising taxes.

The question: What would Proposition 137 do?

Proposition 137 would direct a portion of existing state sales-tax revenue associated with sporting goods to conservation, wildfire mitigation, water, and outdoor recreation programs. It would exempt that revenue from the TABOR limit. It is a proposed statute, not a constitutional amendment.

2 source excerptsProposal

Fiscal estimate

It does not raise taxes or increase prices at the register, but in years above the TABOR limit, TABOR refunds would be smaller.

The question: Does it raise tax rates or affect TABOR refunds?

It does not raise the sales-tax rate or the amount of tax collected on sporting goods. But it can reduce TABOR refunds. Below the TABOR limit, the tradeoff is less money available for other state budget priorities instead.

2 source excerptsTaxes

Fiscal estimate

In lean budget years, the legislature can reduce this measure’s funding instead of cutting health care and education.

The question: Could Proposition 137 affect health care and education funding?

Below the TABOR limit, the Blue Book says the measure reduces state money available for other uses, whose three largest categories are health care, education, and human services. That is flexibility, not a mandate: as with other statutory measures, the legislature can reduce this measure’s wildfire and conservation funding as needed to meet core state needs, so the exact effect of the measure on other programs will depend on the legislature’s budget decisions. Above the limit, it says the measure has no impact on other state spending, but reduces taxpayer refunds.

2 source excerptsFunding

Proposed statute

The measure splits the transferred revenue 47.5% to GOCO, 47.5% to the wildfire and water fund, and 2.5% to each of two smaller funds.

The question: How would the money be divided?

47.5% would go to Great Outdoors Colorado (GOCO), 47.5% to the wildfire prevention and water fund, 2.5% to outdoor equity, and 2.5% to outdoor recreation economic development. These are shares of the revenue transferred under the measure, not shares of all state tax revenue.

4 source excerptsFunding

Fiscal estimate

In 2027–28, it would fund up to $36.5m for the state forest service and $36.6m for natural resources to protect communities, landscapes, and watersheds.

The question: What goes to wildfire, forests, and water in the first year?

The Blue Book estimates up to $36.5 million for the Colorado State Forest Service and $36.6 million for the Department of Natural Resources in 2027–28, plus a one-time $10 million prescribed-fire claims transfer. All three are inside the wildfire and water allocation.

2 source excerptsFunding

Proposed statute

It funds forest health and wildfire risk reduction programs, not commercial logging.

The question: Would Proposition 137 fund commercial logging?

The measure directs revenue to named forest-restoration and wildfire-risk funds, rather than specifying commercial-logging projects. Its findings expressly mention traditional forest products and biomass energy. The text does not establish a logging quota or rule out all tree cutting; project eligibility and approvals require the existing program rules and actual project decisions.

2 source excerptsFunding

Proposed statute

The measure funds named forest, wildfire, and water programs; it sets no logging quota and no reserved home-hardening share.

The question: Does it require logging or guarantee money for home hardening?

The filed measure directs money to named forest, wildfire, and water funds. It does not specify a logging quota or a reserved home-hardening share. The state forester and the Department of Natural Resources director decide how to divide their allocations between the named funds.

2 source excerptsFunding

Fiscal estimate

When fully funded, the measure is expected to transfer $175 million in 2027–28, with increasing amounts in later years.

The question: Is $175 million a guaranteed annual amount?

No. The Blue Book estimates $175.0 million transferred in state budget year 2027–28 and $180.2 million in 2028–29. The statutory allocation percentages are fixed; the annual revenue amount is calculated and can change.

2 source excerptsFunding

Proposed statute

Transfers would begin on July 1, 2027, and would repeat on July 1 of each following state fiscal year.

The question: When would the transfers begin?

July 1, 2027, for the 2027–28 state fiscal year. The proposed text then directs transfers on July 1 of each following state fiscal year.

1 source excerptProposal

Proposed statute

The measure protects the Family Affordability and Earned Income tax credits from its revenue exemption.

The question: Which household tax credits are protected?

The proposed text protects the Family Affordability Tax Credit and the Earned Income Tax Credit from reductions caused by exempting the full conservation revenue amount. Starting with fiscal years on or after July 1, 2028, it reduces the exempt amount if necessary to preserve those credits.

2 source excerptsTaxes

Proposed statute

The revenue covers listed sporting-goods categories and equipment rentals under existing tax rates, not a new surcharge.

The question: Which sporting goods and rentals are covered?

The Blue Book lists bicycles, golf equipment, hunting and fishing equipment, camping equipment, boats, recreational vehicles, and campers, along with rentals of recreational, sports, and fitness equipment. The measure uses specified economic product categories to calculate the revenue.

2 source excerptsTaxes

Fiscal estimate

GOCO is already funded by the lottery; the measure would add a dedicated share of this revenue without replacing it.

The question: What is GOCO, and does it already have funding?

Great Outdoors Colorado (GOCO) funds parks, trails, wildlife, and conservation projects. It already receives lottery funding. Proposition 137 would add a dedicated 47.5% share of the transferred sporting-goods revenue, estimated at up to $83.1 million in 2027–28.

2 source excerptsFunding

Official record

A yes vote would dedicate this revenue to the named programs; a no vote would leave it in the state budget.

The question: What would a yes vote or a no vote mean?

A yes vote would dedicate the specified existing sales-tax revenue to conservation and outdoor programs and exempt it from the TABOR limit. A no vote would keep that revenue in the general state budget, subject to the existing revenue limit and refund requirements.

2 source excerptsProposal

Official record

The state lists one favor committee and one opposing committee for Proposition 137, with different registered agents.

The question: Who is registered to support or oppose it?

As checked October 6, 2026, the Secretary of State lists Protect Colorado’s Land and Water, Prevent Wildfires in favor, and Protect Colorado's Land, Communities, and Tax Dollars in opposition to Proposition 137.

2 source excerptsDebate

Policy arguments

The tradeoff is smaller TABOR refunds above the limit, or less General Fund flexibility below it.

The question: What is the policy tradeoff?

The measure would dedicate more existing revenue to conservation and outdoor programs. That means smaller TABOR refunds above the revenue limit, or less General Fund flexibility below it. Whether that dedication is worth the tradeoff is a policy judgment.

2 source excerptsDebate

Behind the answers

The record is open.

The ballot listing, filed text, and Blue Book analysis. Tax rates, refunds, funding, and tradeoffs, with the original records one click away.

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Proposition 137,on the record.

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Proposition 137,
on the record.