Yes, your TABOR refund is completely separate from your federal and state income tax refunds

A TABOR refund comes from Colorado state law, not from the tax code. It is money the state collected in taxes but was required by law to return to residents because tax revenue exceeded a spending limit. Your federal tax refund, your Colorado state income tax refund, and your TABOR refund are three different payments from three different sources, arriving on three different timelines.

The confusion is understandable because they all involve money coming back to you and they often arrive in the same tax season. But they are calculated differently, they come from different government accounts, and they are not connected to each other. You can receive one without receiving the others, and the amount of one has no effect on the amount of another.

Key Takeaways

  • TABOR refunds are triggered by Colorado state law when tax revenue exceeds a constitutional spending cap, not by how much you paid in taxes.
  • Your federal tax refund, Colorado income tax refund, and TABOR refund are three separate payments that arrive on different schedules.
  • TABOR refunds are typically issued in the fall (September or October) as a one-time payment to all Colorado residents who filed a return, while tax refunds arrive in spring or summer.
  • You do not need to file anything extra to receive a TABOR refund if you filed a Colorado income tax return in the year the refund is issued.

How TABOR refunds are triggered and calculated

TABOR stands for the Taxpayer Bill of Rights, a 1992 amendment to Colorado's constitution. It sets a limit on how much state revenue can grow each year. When actual tax revenue exceeds that limit, the excess must be returned to taxpayers. This is not about individual tax liability—it is about the total amount the state collected statewide.

The state legislature decides how to distribute the surplus: as a refund check, as a credit against future taxes, or as a payment into a reserve fund. In recent years, Colorado has issued TABOR refunds as direct payments to residents. The amount each person receives depends on how the legislature divides the total surplus, not on how much you personally paid in taxes.

When TABOR refunds arrive versus tax refunds

Federal and state income tax refunds are processed and sent out in the spring and early summer, typically between February and June, depending on when you filed and whether the IRS or Colorado Department of Revenue needs to verify information on your return.

TABOR refunds follow a different calendar. The state calculates whether a refund is owed based on the previous fiscal year's revenue, which closes on June 30. The legislature then decides how to distribute the surplus, and refunds are usually issued in the fall—typically September or October. This means you may receive your tax refund in April and your TABOR refund in October of the same year.

Who receives a TABOR refund

You are sent a TABOR refund if you filed a Colorado income tax return for the tax year in which the refund is issued. You do not have to owe taxes or receive a tax refund to get a TABOR refund. Even if you had no Colorado income tax liability, if you filed a return, you are included in the distribution.

The state uses the tax return you filed to identify you and send the payment. If you did not file a Colorado return that year, you will not receive that year's TABOR refund, even if you lived in Colorado and paid taxes through withholding. Non-residents and part-year residents may also be excluded or receive a reduced amount depending on the legislature's rules for that particular refund.

How the payment method differs from tax refunds

Federal and state tax refunds can be sent by direct deposit, check, or debit card, depending on how you filed your return and what you requested. You control the payment method when you file.

TABOR refunds are typically issued as checks mailed to the address on file with the Colorado Department of Revenue. Some years the state has offered direct deposit as an option, but the default is a paper check. You do not choose the payment method—the state decides based on the year and the legislature's instructions. Check the Colorado Department of Revenue website or the announcement for that year's refund to see what options are available.

Tracking both refunds at the same time

To track your federal tax refund, use the IRS tool "Where's My Refund?" on IRS.gov. You will need your Social Security number, filing status, and the exact refund amount from your return.

To track your Colorado state income tax refund, use the Colorado Department of Revenue's refund tracker on the department's website. For TABOR refunds, the state usually announces the payment schedule and provides a way to check the status on the same website. Check the announcement for that year's refund to see when payments are expected and whether you can verify your payment status online.

If you filed electronically, your federal refund typically arrives faster than a paper check. TABOR refunds, being paper checks, take longer to arrive once they are mailed—usually one to two weeks depending on mail delivery.

What to do if one refund arrives but another does not

If you received your federal tax refund but not your Colorado state refund, contact the Colorado Department of Revenue. Your state return may have been delayed or flagged for review. If you received your tax refunds but not your TABOR refund, check whether you filed a Colorado return for that tax year. TABOR refunds are only sent to people who filed.

If you filed a return and the TABOR refund was issued but you have not received it after the expected timeframe, contact the Colorado Department of Revenue. Checks can be lost in the mail, and the state can issue a replacement or direct deposit if you provide updated information.

Frequently Asked Questions

Can I get a TABOR refund if I did not owe Colorado income tax?

Yes. You receive a TABOR refund if you filed a Colorado income tax return, regardless of whether you owed tax or received a refund. The TABOR refund is based on state law, not on your individual tax liability.

Do I have to do anything to receive my TABOR refund?

No. If you filed a Colorado return for the tax year in which the refund is issued, you are automatically included. You do not need to file anything extra or contact the state. The refund is sent to the address on file with the Colorado Department of Revenue.

What if I moved after filing my return?

Update your address with the Colorado Department of Revenue as soon as possible. If the TABOR refund check is mailed to an old address, it may be returned to the state. Contact the department to provide your current address so a replacement can be sent or direct deposit can be arranged if available.

Can I receive a TABOR refund and a state tax refund in the same year?

Yes. They are separate payments from separate sources. You can receive both a Colorado state income tax refund (based on overpayment of tax) and a TABOR refund (based on statewide revenue exceeding the constitutional limit) in the same year. They arrive on different schedules and have different amounts.

Why did I get a TABOR refund one year but not another?

TABOR refunds only happen when state revenue exceeds the constitutional spending limit. This does not occur every year. If the state collected less revenue than the limit allowed, no TABOR refund is issued that year. The legislature also decides how to distribute any surplus, so the method and timing vary year to year.