This action seeks declaratory and injunctive relief to enforce the Colorado Constitution’s Taxpayer’s Bill of Rights (“TABOR”), Article X, §20 and Colorado’s Annual Levy law, § 29-1-301 et seq, C.R.S. The action is brought to remedy Jefferson County’s intentional, ongoing collection and retention of property tax revenue without the required advance voter approval.
In multiple recent tax years, Jefferson County set and applied property tax mill levies above the prior year, resulting in tax rate increases and tax policy changes that directly caused
net tax revenue gains, all without obtaining voter approval in advance as required by TABOR.
Although this is not a class action, the matters alleged herein are of countywide concern and affect a substantial portion of Jefferson County taxpayers. County property tax
records show that approximately 211,000 taxable parcels are subject to Jefferson County property taxation, indicating the large number of property owners directly affected by the
County’s property tax mill levy certifications and property tax collections.