What a Tabor Refund Is and Who Gets One

Colorado's Tabor law requires the state to return money to taxpayers when tax revenue exceeds a spending limit set by the state constitution. When this happens, the state issues a refund — sometimes called a "Tabor refund" or "excess revenue refund" — to individual income tax filers. The refund goes to people who filed a Colorado income tax return for that tax year, whether they owed taxes or not.

The state does not mail you a separate check or ask you to claim the refund. Instead, the refund is applied automatically to your Colorado income tax return for the year the excess revenue occurred. If you are owed a refund after the Tabor money is applied, you receive the combined amount. If you owe taxes, the Tabor refund reduces what you owe.

Key Takeaways

  • Tabor refunds are issued automatically by the Colorado Department of Revenue to anyone who filed a state income tax return in the year excess revenue was collected.
  • You do not need to take any action to receive a Tabor refund — the state applies it directly to your tax return for that year.
  • The refund amount varies by income level and filing status, and the state publishes the exact amounts each year on its website.
  • If you did not file a Colorado income tax return for the year the refund was issued, you may need to file a return to claim the refund.
  • You can check the status of a Tabor refund through the Colorado Department of Revenue's website or by contacting them directly.

How the Refund Amount Is Calculated

The Colorado Department of Revenue calculates Tabor refunds based on your filing status and income level. The state publishes a refund table each year showing the exact amount for each income bracket. The refund is not a flat amount — higher earners typically receive more, and the refund scales with your adjusted gross income.

To find the refund amount you should receive, locate the year the refund was issued and find your filing status (single, married filing jointly, head of household, or married filing separately) and your income range on the state's published table. The Colorado Department of Revenue posts these tables on its website under the year the refund was issued, not the year you filed your return.

If You Filed a Return and Should Have Received the Refund

If you filed a Colorado income tax return for the year the Tabor refund was issued and you have not received it, the refund may have been applied to a prior-year tax debt, used to offset child support arrears, or held for other reasons. The first step is to check the status of your refund through the Colorado Department of Revenue.

Visit the department's website and use the refund status tool, or call the department's taxpayer service line. Have your Social Security number and the tax year in question ready. The department can tell you whether the refund was processed, when it was sent, and if it was redirected for any reason. If the refund was applied to a debt, the department will explain which debt and provide next steps.

If You Did Not File a Return for That Year

If you did not file a Colorado income tax return for the year the Tabor refund was issued, you may still be may have access to to the refund. However, you will need to file a return for that year to claim it. The state does not issue Tabor refunds to people who did not file, even if they had income subject to Colorado tax.

You can file a return for a prior year using Form 104, Colorado's individual income tax return. You will need your W-2s, 1099s, or other income documentation from that year. File the return with the Colorado Department of Revenue. Once processed, the Tabor refund will be applied to that return. If you are unsure whether you are required to file for that year, contact the department — they can review your income and filing status.

Refunds Held or Redirected for Other Reasons

In some cases, the Colorado Department of Revenue holds or redirects a Tabor refund if you have an outstanding tax debt to the state, owe child support, or have a federal tax debt that has been reported to the state. The refund may be applied to reduce what you owe rather than sent to you directly.

If your refund was redirected, the department will send you a notice explaining why and which debt it was applied to. If you believe the refund was held in error, or if you have questions about the debt it was applied to, contact the Colorado Department of Revenue directly. You can request a payment plan or other resolution for the underlying debt.

Timeline for Receiving Your Refund

Tabor refunds are typically processed and issued in the months following the end of the fiscal year when the excess revenue is confirmed. The exact timing varies by year. The state usually announces the refund amount and timeline in late summer or early fall, and refunds are issued over the following weeks or months.

If you filed your return electronically, your refund may be deposited directly to your bank account. If you filed a paper return, the refund is mailed as a check. Direct deposit is faster — typically one to two weeks after processing — while mailed checks can take two to four weeks depending on mail delivery. Check the Colorado Department of Revenue's website for the current year's refund timeline and status.

Frequently Asked Questions

Do I have to do anything to get my Tabor refund?

No. If you filed a Colorado income tax return for the year the refund was issued, the state applies the refund automatically. You do not need to claim it or take any action. The only exception is if you did not file a return that year — then you must file a return to claim the refund.

What if I moved out of Colorado after the year the refund was issued?

You still receive the Tabor refund if you filed a Colorado return for that year. The refund is based on your filing status and income for that tax year, not your current residency. Make sure the Colorado Department of Revenue has your current mailing address on file so the check reaches you.

Can I claim a Tabor refund I missed in a prior year?

If you did not receive a Tabor refund from a prior year and you filed a return that year, contact the Colorado Department of Revenue to find out why. If you did not file a return, you can file a return for that year to claim the refund, but there are time limits — generally you have three years from the original due date to claim a refund. The department can tell you if you are still within the window.

Is the Tabor refund taxable income?

No. The Tabor refund is not considered income and does not affect your federal or state taxes. It is a return of excess tax revenue, not a payment for services or a taxable benefit.

What if I owe Colorado taxes — will the refund pay what I owe?

Yes. If you owe Colorado income taxes, the Tabor refund is applied to reduce what you owe. If the refund is larger than your tax debt, you receive the difference. If your tax debt is larger, you still owe the balance after the refund is applied.