“De-Brucing” Colorado Public Library Income & Expenditures

Since passage of Amendment 1, the Taxpayer’s Bill of Rights (TABOR) amendment, many public library districts and county libraries with dedicated mill levies have taken steps to exempt their income and expenditures from the restrictions imposed by that measure. In order to respond to many requests for data about this phenomenon, the Library Research Service surveyed all such libraries to learn what steps, if any, of this sort they have taken. Surveys were sent to 56 libraries in the state. Of the 43 surveys returned, 19 have taken no “de-Brucing” action since enactment of the TABOR amendment. Of the remaining 23—20 libraries reported a “win” at the ballot box between 1995 and 1997! Some of these had mixed results. For instance, Pine River LD reported a loss when requesting a mill levy increase, while receiving a “yes” from voters in its request to keep and spend all income indefinitely.

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