Review and Comment Hearing for Initiative #214, 215, 216

Friday, January 23, 2026·37m·▶ Watch / Listen

The Legislative Council and Office of Legislative Legal Services held review and comment hearings on three proposed 2025-2026 ballot initiatives — covering an income tax rate cap, theft and motor vehicle theft penalties, and child sexual assault sentencing — surfacing significant drafting concerns and unresolved legal questions. No votes were taken; proponents of all three measures left with substantial revision work to complete.

Key Actions

·Initiative 214 – Income Tax Rate Cap at 4.4%No Vote

+ 2 more actions

Controversies

Whether votes or timing determines which conflicting ballot measure prevails

Proponent (Michael Fields or Suzanne Taheri) asserted that 'if two things say the same thing on the ballot at the same time, the one who gets more votes is the one that wins out,' while Jed Franklin (Office of Legislative Legal Services) responded: 'I'm not aware of the votes mattering. I thought it was more timing or effective data issues, but I could be wrong about that.' Franklin added 'I'm not sure how it would be resolved,' and the matter was left unresolved, with proponents stating they would look at their effective date.

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Notable Quotes

“I don't think it changes it as we currently understand it, but there have been a lot of creative maneuvers in the last several years, and we want to make sure that it remains 4.4 for every tax. I mean, there's no cap right now.”
Michael Fields or Suzanne Taheri (proponent) — Responding to Legislative Council staff's question about how Initiative 214 changes existing law, given that Colorado statutes and the constitution already set the income tax rate at 4.4% and require a vote of the people to increase it.

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TranscriptPreview

Okay. For the record, Elizabeth Ramey, Legislative council staff. We are here for the review and comment hearing for proposed initiative measure 2025. 2026, number two 14. And with me at the table are Jed Franklin with the Office of Legislative Legal Services, Suzanne Taheri, proponent, Michael Fields, proponent. Okay. So we are here to review the memorandum to Susan Teheri and Michael Fields from Legislative Council staff and Office of Legislative legal services dated January 21, 2026. The subject is. Katie says she doesn't hear us yet. Oh, we do. Okay. I hate that. Okay. Don't like to hear myself. Right. Okay. And the subject is the proposed initiative measure 2025. 2026, number 214, concerning an income tax rate cap. Section 1401051 of Colorado Revised Statutes requires the directive the directors of the Legislative Council staff and the Office of Legislative Legal Services to review and comment on initiative petitions for proposed laws and amendments to the Colorado Constitution. We hereby submit our comments and questions to you regarding the appended proposed initiative. The purpose of this statutory requirement of the directors of Legislative Council Staff and the Office of Legislative Legal Services is to provide comments and questions…

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