Proposition 137: Direct Sporting Goods Sales Tax Revenue for Conservation
Statewide — all of Colorado
General election · Tuesday, November 3, 2026
- Placed on the ballot by citizen initiative. The Blue Book lists 14 statewide measures on the November 3, 2026 ballot.[1][2]
The question on the ballot
Shall there be a change to the Colorado Revised Statutes creating new law to increase water and land conservation funding without raising taxes, and, in connection therewith, through a voter-approved revenue change, allowing the state to keep and spend a portion of revenue from the state sales tax on sporting goods and equipment to conserve and protect Colorado's water, land, and forests, prevent wildfires, support outdoor recreation training and activities, and reduce revenue spent on these conservation purposes if necessary to preserve funding for certain tax credits?[1]
Directs a portion of existing state sales tax revenue from purchases and rentals of sporting goods (such as bicycles, golf, hunting and fishing and camping equipment, boats and recreational vehicles) to conservation, wildfire mitigation and outdoor recreation programs, and exempts it from the TABOR revenue limit, which reduces TABOR refunds in years when revenue exceeds the limit. It does not change prices or the tax rate. Estimated $175 million in 2027-28, split about $83.1 million to Great Outdoors Colorado, $83.1 million to wildfire, forest and watershed projects, and $8.7 million to outdoor recreation and equity programs. Fiscal impact per the Blue Book: transfers an estimated $175.0 million in 2027-28 and more later from the General Fund.[1]
A YES vote means
Directs existing sales tax revenue collected from sales of sporting goods to be spent on certain conservation, wildfire risk mitigation, and outdoor recreation programs, and exempts it from state revenue limitations.
A NO vote means
Keeps the sales tax revenue collected from sporting goods in the state's general budget and subject to the state's revenue limit, with the revenue either spent on priorities decided annually by the legislature or refunded to taxpayers when required.
The law today
Per the Blue Book: state sales tax collected on sporting goods stays in the state's general budget, subject to the TABOR limit, and is either spent on priorities the legislature sets each year or refunded to taxpayers when revenue exceeds the limit. Great Outdoors Colorado (GOCO) is funded by the state lottery, about $90 million a year, and receives no tax funding; the programs that would gain funding currently receive about $114 million, including about $16.4 million a year for wildfire mitigation and forest management, about $5 million for watershed projects, and about $800,000 for outdoor recreation and equity programs.[1]
Official fiscal estimate
Per the Blue Book: the measure transfers an estimated $175.0 million in 2027-28 and $180.2 million in 2028-29, rising later, from the General Fund (GOCO up to $83.1 million; State Forest Service and Department of Natural Resources about $36.5 million and $36.6 million; Public Safety $10.0 million one-time for prescribed-fire damages; Parks and Wildlife and Economic Development up to $4.4 million each in 2027-28). In years revenue exceeds the TABOR limit it reduces taxpayer refunds by that amount (an estimated $175.0 million in tax year 2027, eliminating six-tier sales tax refunds of $26 to $83 per single filer in at least 2027-28); in years below the limit it reduces money available for other priorities. It would also reduce what the state keeps under Proposition NN if both pass.[1]
Arguments made for
- Blue Book argument for: "Without increasing tax rates or changing the cost of sporting goods, the measure directs needed money to recreation access, protects land from development, mitigates wildfire risk, and safeguards watersheds."[1]
- Blue Book argument for: "Colorado's outdoor spaces are under strain with more visitors, ongoing drought, and more frequent and devastating wildfires."[1]
Arguments made against
- Blue Book argument against: "This measure is a tax increase in disguise because it reduces or eliminates future TABOR refunds."[1]
- Blue Book argument against: "This measure directs more money to organizations and government entities with specific interests and limited accountability to the legislature or voters."[1]
On record in support
On record in opposition
- Protect Colorado's Land, Communities, and Tax Dollars: registered opposing issue committee (Secretary of State list).[3]
Campaign money
Supporting: Protect Colorado's Land and Water, Prevent Wildfires had raised about $5 million through Oct. 13, including about $2 million from the Nature Conservancy and $525,000 from the Environmental Defense Action Fund (Colorado Sun). Opposing: Protect Colorado's Land, Communities and Tax Dollars had raised $1,787 as of Colorado Politics' Sept. 25 report.[4][5]
Research notes & limits
Source: the official 2026 Blue Book (Legislative Council Staff, nonpartisan), which gives the ballot title, the 'what your vote means' text, an analysis with arguments for and against, and the fiscal impact. Its 'for' and 'against' arguments are the staff's own summaries of the main arguments on each side, not statements from named campaigns; the booklet points to the Secretary of State's page for supporting and opposing organizations, which was not reviewed here. Ballotpedia is cited only for the certified-measure count. Ballotpedia notes a separate road-funding initiative was certified but withdrawn after its proponents reached an agreement with the state, so it is not on the ballot. Only one opposing committee is registered and no named opponent's statement was found beyond the Blue Book argument, so no extra arguments were added. See the Amendment 81 note on finance sourcing.
Sources · 5
Researched 2026-10-19. Green citations are official government records.
- 1.2026 State Ballot Information Booklet (Blue Book) · Colorado Legislative Council Staff · 2026-09-10 Official record
- 2.Colorado 2026 ballot measures · Ballotpedia · 2026-10-18 Reference
- 3.Amendments and Propositions on the 2026 Ballot: information and contacts (certified measures, registered issue committees) · Colorado Secretary of State · 2026-10-19 Official record
- 4.Millions in untraceable conservative money flooding into Colorado election · The Colorado Sun · 2026-10-14 News report
- 5.Colorado ballot measure committees raise more than $20 million for 2026 election · Colorado Politics · 2026-09-25 News report