Colorado's Taxpayers Bill of Rights, known as TABOR, requires voter approval for any net increase in government revenue, contains a section that reads, “other limits on district revenue, spending, and debt may be weakened only by future voter approval.” Republicans are saying this includes the 6 percent limit, also know as Averschoug-Bird, which means that voter approval would be required for its elimination. Democrats, meanwhile, argue that the 6 percent limit is not actually a limit at all. SB 228's sponsor, Sen. John Morse, D-Colorado Springs, has taken to calling the 6 percent limit an “arbitrary allocation formula.”
Barry Poulson, one of the original collaborators on TABOR and a senior fellow at the Independence Institute, agrees with Republicans.