Ballot measure 1A would allow Jefferson County to keep roughly $54 million in taxes it over-collected

Editors note:

This story has been updated to include a correction. We incorrectly stated the amount of tax revenue collected by Jefferson County that will be retained if ballot measure 1A is approved. Jefferson County will refund taxpayers  $30,527,450 including interest later this month whether 1A passes or not. That money was assessed two years ago.  

The estimated amount the county would retain if measure 1A is approved is actually $54.4 million. This is tax revenue it is collecting in 2024 that would be paid back in 2025. We explain in more detail how Jefferson County's system of over-collecting tax revenue from citizens is different than most in the state resulting in over-collecting for the past 4 years. 

For the third time in five years, Jefferson County is asking voters to permanently remove caps that limit how much tax revenue the county can keep and spend, including a new cap just put in place by the legislature two months ago.

"We would be the first in Colorado to have no cap, and they're trying to say it's not a tax increase," says Natalie Menten, who is leading the "No on 1A" effort.

While Jeffco says 1A is a "revenue retention" measure to fund infrastructure and public safety, Menten says, not only would taxpayers forfeit all future refunds from the county, but about $54 million in property tax revenue assessed in 2023 that Jeffco over-collected this year, "They took our money. They're holding it, earning interest on it, knowing people are hurting. And they want to just continue that."

The county knew the property taxes it assessed last year were over the state cap of 5.5 percent. Under state law, it should have lowered its mill levy in December to account for that. It didn't. Menten filed an open records request and discovered the Colorado Department of Local Affairs told the county more than once to lower its mill levy, even sending it two notices of non-compliance.

Prior to 2019, Jefferson County lowered its mill levy like other counties do when they're over the cap. Beginning in 2021, it started over collecting property taxes -- in violation of state law -- and mailing refund checks. As CBS News reported last year, it spent $250,000 on postage for the checks and sent a flyer about the impacts of refunds on services, even as it was considering putting 1A on the ballot to get rid of all refunds. Last spring, Jeffco spent $300,000 in taxpayer money on a political consultant in its effort to convince taxpayers to pass 1A and let the county keep more of their tax dollars.

The ballot measure will not affect this year's property tax refund of $30.5 million because that money was assessed two years ago and over-collected last year. The county says those checks will go out after the election in Mid-November. Jefferson County told CBS Colorado, "The county is within the timeline established by state statute to issue property tax refunds. Waiting until after the election ensured that the county in no way influenced the results of the election." CBS Colorado asked for documentation that the county wasn't holding the refunds because it was worried voters would reject 1A. No documents have been provided.

"So they've ignored the law, kept our money, and are now holding it hostage in hopes they can slide 1A past voters with deceptive language," says Menten. "Then they'll just keep it. And they'll keep it forever."
Menten is now running for county commission, "I've watched the county for years and this kind of disrespect for the taxpayers is present more than in just this one year."

The following documents were used in the research of this article: