The mid-term election is just two weeks away, and its outcome will have major implications for state and national governance.

At the state level, this election will bring an entirely new slate (kind of) of statewide officeholders; while 2 candidates for our three statewide offices, Phil Weiser and Jena Griswold, currently serve as Attorney General and Secretary of State, no incumbents will hold those offices in 2027. This election will define Colorado's political landscape for the next 4 years, and possibly the next 8. Additionally, Colorado’s ballot will feature the most citizen-led initiatives that it has ever had. While none of those initiatives directly focus on agriculture, a welcome break from the ballot box, the Colorado Livestock Association has chosen to take positions on a handful of initiatives that could affect livestock and ag businesses across the state (see below for details).

At the federal level, there's a lot of speculation about whether Democrats or Republicans will win this election, and what “winning this election” actually means. The traditional logic in a midterm election is that the President’s party loses ground, and plenty of political pundits have parroted that.

There is plenty of reason to speculate on whether the Democrats can win enough seats to take a majority in the House or Senate, or both, and what type of majority they may have if they do; further, it leads to questions about what agenda the Democrats might choose to pursue if they do take control of one or both chambers. This fight for the majority is playing out right here in Colorado, with Congressman Evans, who won one of the slimmest victories of the 2024 election, giving Republicans a slim majority in the House of Representatives, facing State Representative Manny Rutinel for Colorado’s 8th Congressional District. Democrats have also targeted the other 3 Republican seats in Colorado’s delegation, signaling their belief that they are competitive in each of them.

The Colorado Livestock Association has deliberated on the ballot initiatives on the 2026 ballot and taken the following positions:

Amendment 87- Oppose

If passed, Amendment 87 would implement a graduated income tax structure, rather than the current flat income tax rate of 4.4%. The graduated income tax structure would apply to businesses and individuals. The new structure would reduce the tax rate for businesses and individuals with an adjusted gross income (AGI) below $500,000, while nearly doubling the rate for AGI levels above $500,000.

Amendment 87 would have significant implications on the tax burden for individuals and businesses in the livestock industry, and the Colorado Livestock Association is urging members to oppose Amendment 87.

Proposition 136- Support

If passed, Proposition 136 would statutorily cap the income tax rate at the current level of 4.4%, regardless of AGI. This proposition creates a “dueling pianos” situation with Amendment 87, which I will attempt to flesh out concisely below through the various scenarios that could occur on November 3rd; I am using leading legal analysis to establish the scenarios and outcomes below:

Outcome 1: Proposition 136 passes, Amendment 87 fails, and nothing changes. The income tax rate remains at 4.4%, and any future attempt to raise it would follow normal TABOR procedures, which require a vote.
Outcome 2: Proposition 136 passes and Amendment 87 passes, but Proposition 136 has a higher percentage of votes in favor (i.e., Proposition 136 receives 60% of the vote in favor while Amendment 87 receives 55% of the vote in favor). In this scenario, the 4.4% tax rate would remain in effect, and the courts would likely be engaged to decide how to implement the graduated income tax structure below the 4.4% rate. As with Option 1, any future changes to the 4.4% cap would follow TABOR rules and simply require a vote on a general election ballot.
Outcome 3: Proposition 136 passes and Amendment 87 passes, but Amendment 87 passes with a greater percentage of votes in favor. The vote for the graduated income tax structure would supersede the vote to maintain the 4.4% income tax cap and would be implemented.

Proposition 136 serves only as a backstop against the passage of Amendment 87; therefore, the Colorado Livestock Association urges members to support Proposition 136.

Proposition NN- Oppose

If passed, Proposition NN would alter the state's Taxpayer Bill of Rights (TABOR) cap, allowing the state to keep additional funds that would otherwise be used for K-12 education; this proposition does not raise any taxes or fees; it only adjusts the formula and raises the TABOR cap. The new formula would allow the state to keep funds up to the current TABOR cap plus the highest amount spent on K-12 education in previous years, potentially letting the state keep an additional $ 4.6 billion in revenue (per Colorado’s Blue Book) next year.

Proposition NN would open the door for Colorado to raise taxes and fees with a TABOR cap that would be nearly impossible to reach. While taxes must go to a vote under TABOR rules, additional or increased fees could be implemented without a vote. Due to the potential for additional fees to burden livestock and agriculture businesses, the Colorado Livestock Association is urging members to oppose Proposition NN.

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