Democrat Phil Weiser supports Proposition NN, which would lift a state revenue cap under the Taxpayer’s Bill of Rights to increase school funding. He also backs Proposition 137, which would direct sporting-goods sales tax revenue toward conservation, parks and wildfire prevention.

Republican Victor Marx opposes both proposals, saying they would effectively eliminate TABOR refunds for the foreseeable future. Polis also opposes Proposition NN, calling it a “HUGE blank check to politicians” and warning it would amount to a $2.7 billion tax increase.

The candidates also differ on Amendment 87, a proposal to replace Colorado’s flat income tax with a tiered system. Weiser has declined to take a position, citing pending litigation. Marx opposes the measure, saying in a campaign statement that nearly doubling the top income tax rate would make other states more attractive. The measure’s supporters and opponents are debating how a tiered tax system would affect state revenue and taxpayers.

Weiser and Marx both support Proposition 136, which would cap the state income tax rate at its current 4.4% level. Marx and Polis also support Amendment 85, requiring ballot questions to use plain language, and Amendment 86, which would bar congressional redistricting between the usual census-driven cycles.

Weiser opposes Amendment 86 and has not taken a position on Amendment 85. Critics have questioned whether the plain-language proposal could be used to shape how ballot questions are presented.

The election results will help determine the next governor’s budget and policy environment. Whoever takes office will have to govern under the measures voters approve, including any resulting limits on revenue or new requirements for state policy.