Colorado voters are considering three high-profile ballot measures that could significantly alter the state’s tax structure, rules for transgender participation in sports, and access to certain medical procedures for minors.
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The measures test whether residents will endorse further progressive changes or push back on recent Democratic policies in the state.
The proposals come as Colorado’s Democratic supermajority has enacted sweeping changes in tax, education, and health care, drawing criticism from business groups and parents concerned about the pace and direction of reforms.
Amendment 87: Graduated Income Tax
Amendment 87 would replace Colorado’s flat 4.4 percent income tax with a graduated system, raising rates sharply for those earning above approximately $500,000. Supporters, including the Bell Policy Center and Protect Colorado’s Future, argue the change would lower taxes for most households and dedicate new revenue to education, health care, and early childhood programs. The measure would also remove language from the state constitution—part of the Taxpayer’s Bill of Rights (TABOR)—that requires all taxable income to be taxed at a single rate. New revenue from higher rates would be treated as a voter-approved change, exempt from TABOR’s spending limits and refund requirements, as outlined in the TABOR text.
Critics, including Nash Herman of the Independence Institute, warn that the brackets would not adjust for inflation, meaning more taxpayers could be pushed into higher brackets over time, resulting in a long-term tax increase for all Coloradans. Business groups and large employers have cautioned that companies with $3 million or more in taxable profit could see their taxes nearly double. A 2025 Colorado Chamber of Commerce report found nearly 100 companies have left or declined to locate in the state since 2019, affecting an estimated 13,607 jobs. Even the Denver Post editorial board, typically supportive of progressive policies, recommended a no vote, stating Amendment 87 “will do more harm than good.”
"Amendment 87 will do more harm than good."
— Denver Post editorial board
Propositions 134 and 135: Sex-Based Sports and Youth Surgeries
Two citizen-initiated measures address issues of sex and gender in schools and health care. Proposition 134 would require student athletes to compete on teams designated for their sex, defined by reproductive systems, or on coed teams. Females could join male teams if no corresponding female team exists. The measure would also prohibit penalties against schools maintaining separate female teams.
Opponents argue the proposal could limit opportunities for girls who have historically played on boys’ teams and warn of possible intrusive verification procedures for female athletes. The Denver Post editorial board called the measure “bad legislation” and “mean-spirited.” Supporters counter that males retain physical advantages even after transitioning, leading to unfair competition and safety concerns. They note that 27 other states have adopted similar policies.
Proposition 135 would prohibit health care professionals from performing surgery on anyone under 18 for the purpose of altering sex characteristics in response to a minor’s perception of sex or gender. The measure would also ban the use of state or federal funds, Medicaid reimbursements, or insurance coverage for such procedures, with exceptions for male circumcision and certain medical conditions.
Major Colorado medical organizations oppose the ban, arguing it interferes with decisions best left to patients, parents, and doctors. Proponents cite guidance from the American Society of Plastic Surgeons recommending that gender-related surgeries wait until at least age 19, and point to cases of detransitioners who say they were too young to consent to irreversible operations.
Recent Legislative Actions and Ongoing Debate
The Democrat-led legislature and Governor Jared Polis have expanded mandatory coverage for transgender-related medical interventions. Last year, Polis signed HB25-1309, the Protect Access to Gender-Affirming Health Care Act, which requires insurance plans to cover gender-affirming care as determined medically necessary by providers, regardless of age or sex. The law also exempts testosterone prescriptions from certain monitoring requirements.
Supporters of the legislature’s approach argue these policies protect vulnerable youth and ensure access to necessary care. Critics say the changes have gone too far and want to reassert parental and community control over sensitive issues.
The outcome of these ballot measures will signal whether Colorado voters support the state’s recent progressive direction or seek to impose new limits on tax and gender-related policies.
