Lakewood Violates TABOR Promises to Voters
There is no dispute that the City of Lakewood must comply with a recent Colorado Supreme Court ruling requiring repayment of illegally collected Business and Occupation taxes. However, the way Lakewood is paying that refund has raised concerns that voters were misled about how their TABOR money would be used.
City staff and Council presented the TABOR Fund as the only option available. However, the TABOR Fund is a Lakewood-created accounting mechanism, not a requirement of state law or the court decision. Lakewood could have paid the refund from the General Fund. Instead, on January 26, 2026, City Council voted to take money from the TABOR Fund that had been explicitly promised to voter-approved purposes.
