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Series of 2026
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ASPEN,
COLORADO IN OPPOSITION TO COLORADO INITIATIVE 175 (2026) AN
AMENDMENT TO THE COLORADO CONSTITUTION CONCERNING A
CHANGE TO THE STATE REVENUE LIMIT AS IT APPLIES TO
TRANSPORTATION -RELATED REVENUE, AND IN CONNECTION
THEREWITH, DEDICATING AN INCREASING AMOUNT OF EXISTING
STATE REVENUES TO ROAD TRANSPORTATION PURPOSES AND
DECREASING FUNDING FOR OTHER TRANSPORTATION -RELATED
SERVICES AND PROGRAMS AS CERTIFIED FOR THE 2026 COLORADO
STATEWIDE BALLOT
WHEREAS, Colorado Initiative 175 (2026) proposed for the 2026 ballot
proposes a constitutional amendment changing existing law on transportation
funding to mandate state revenue from tolls, vehicle -related sales taxes, fuel
taxes, and fees be used exclusively for "road transportation" defined to include
building and fixing roads and bridges, improving driver safety, covering
related planning and engineering costs, and funding Colorado State Patrol; and
�VI�REAS, premised from concerns over Colorado's rapid growth,
increased vehicle miles traveled, and chronic underfunding of road
maintenance, Initiative 175 proposes a funding shift of state sales, use and
excise taxes/fees, in addition to two-thirds of sales tax on vehicle
parts/accessories to the Highway Users Tax Fund (HUTF); and
WHEREAS, the proposed redirection of funds would reduce current
revenue in the general fund, which could negatively impact K-12 and higher
education, healthcare and human services among other core services; and
WHEREAS, Initiative 175 focuses on car dependency encouraging
sprawl and congestion and fails to address the need for amulti-modal
transportation system, and
WHEREAS, Colorado should prioritize and protect current policy and
focus on compensation for electrifying vehicle fleets, encouraging multimodal
transit, public transport, and installing electric vehicle charging stations; and
WHEREAS, as a local, regional, state and national leader in all aspects
of environmental stewardship, the City of Aspen is committed to providing an
efficient, multi -modal and integrated transportation system that reduces
congestion and air pollution, and
NOW, THEREFOF:E, BE IT RESOLVED BY THE CITY COUNCIL
OF THE CITY OF ASPEN, COLORADO that the City Council of the City of
Aspen hereby.
1. Supports projects that maintain existing infrastructure and that are
multimodal in design.
2. Supports legislation that encourages "complete streets" that
accommodate people using all modes of travel.
3. Encourages measures that include increased transportation funding for
both ongoing and new transit planning efforts, transit operations, clean
transit vehicles and safe transit infrastructure that reduce the reliance on
single occupant vehicle travel.
4. Supports innovative multi -modal projects including bicycle, pedestrian
and first/last mile services.
5. Encourages a balanced state transportation policy that addresses the need
to maintain and expand roadway, bicycle, pedestrian, transit, carpool/
vanpool and demand management options to improve Colorado's
transportation system including preservation of the constitutional
requirement that highway user revenues be used for the construction,
maintenance and supervision of the public highways and bridges of the
state.
6. Advocates for the continued use of transportation funds for mass
transportation and transportation demand management purposes.
7. Strongly Opposes the use of Colorado transportation funds being
diverted only to fund roads.
8. Opposes Colorado Initiative 175 amendment to the Colorado constitution
concerning a change to the state revenue limit as it applies to
transportation -related revenue, and in connection therewith, opposes the
proposed dedication of increasing the amount of existing state revenues
to road transportation purposes and decreasing funding for the other
transportation -related services and programs as certified for the 2026
Colorado statewide ballot.
BE IT FURTHER RESOLVED that copies of this resolution be sent to the
members of the Colorado Congressional Delegation and the Governor of
Colorado.
RESOLVED, APPROVED, AND ADOPTED FINALLY by the City Council
of the City of Aspen on the 14th day of April, 2026,
Rachael E. Ri
Mayor
I, Nicole Henning, duly appointed and acting City Clerk do certify that the
foregoing is a true and accurate copy of that resolution adopted by the City
Council of the City of Aspen, Colorado, at a meeting held on the day
hereinabove stated.
Nicole Henning, Ci Clerk
CDOS Received: November 07, 2025 2:09 P.M. CH
2025-2026 #175 - Final Text
Be it enacted by the people of the state of Colorado:
SECTION 1. In the constitution of the state of Colorado, article x, add section 22 as follows:
L. State revenue collected to support road transportation — required use.
(1) NOTWITHSTANDING ANY OTHER PROVISION OF LAW, ANY DISTRICT, AS THAT TERM IS
DEFINED BY SECTION 20 OF THIS ARTICLE MU
ST SPEND ANY STATE REVENUE COLLECT
,ED
TO SUPPORT ROAD TRANSPORTATION ON ROAD TRANSPORTATION.
(2) STATE REVENUE COLLECTED TO SUPPORT ROAD TRANSPORTATION SHALL BE ALLOCATED
AMONG LOCAL GOVERNMENTS AND THE STATE HIGHWAY FUND, CONSISTENT WITH THE
HIGHWAY USERS TAX FUND PROVIDED IN STATE LAW, AND EXPENDED AS SET FORTH IN THIS
SECTION.
(3) AS USED IN THIS SECTION:
(a) "MOTOR VEHICLE" MEANS ANY SELF-PROPELLED VEHICLE THAT IS DESIGNED PRIMARILY
FOR TRAVEL ON, AND I5 COMMONLY USED TO TRANSPORT PERSONS OR PROPERTY OVER,
PUBLIC STREETS, ROADS, HIGHWAYS, OR BRIDGES, THIS TERM INCLUDES ANY SUCH
VEHICLE WITH A TRAILER OR SEMITRAILER ATTACHED THERETO, BUT DOES NOT INCLUDE
ANY VEHICLE THAT IS DESIGNED TO AND DOES OPERATE AS A FARM TRACTOR OR ON
(b) "ROAD TRANSPORTATION" MEANS:
(I) THE CONSTRUCTION, SURFACE REPAIRS, MAINTENANCE, AND OPERATION OF
PUBLIC STREETS, ROADS, HIGHWAYS, OR BRIDGES, DESIGNED AND PRIMARILY
USED FOR MOTOR VEHICLE USE;
(II) THE DEVELOPMENT AND IMPROVEMENT OF SAFETY MEASURES FOR MOTOR
VEHICLES TRAVELING ON PUBLIC STREETS, ROADS, HIGHWAYS, OR BRIDGES;
(III) THE DIRECTLY RELATED DESIGN, ENGINEERING, AND MANAGEMENT COSTS
REQUIRED FOR ROAD TRANSPORTATION; AND
(IV) COSTS OF THE COLORADO STATE PATROL.
(C) "STATE REVENUE COLLECTED TO SUPPORT ROAD TRANSPORTATION" MEANS:
(I) ALL SALES AND USE OR EXCISE TAXES OR FEES IMPOSED AND COLLECTED BY THE
STATE ON MOTOR VEHICLES AND MOTOR VEHICLE FUEL; AND
(II) TWO-THIRDS (2/3) OF STATE SALES AND USE TAXES IMPOSED AND COLLECTED BY
THE STATE ON MOTOR VEHICLE PARTS, EQUIPMENT, MATERIALS, AND ACCESSORIES
THAT ARE AFFIXED TO A VEHICLE.
�4) THE EFFECTIVE DATE OF THIS SECTION SHALL BE JANUARY 1, 202%.
CDOS Received: November 07, 2025 2*09 P.M. CH
2025-2026 #174 & #175 - Draft Variation Chart
2025-2026 initiatives
State Revenue Collected for Road Transportation to be Spent on Road Transportation
Initiative #
126
162
163
174
175
Applies to
Enterprises
yes
yes
no
yes
no
70-year
Sunset
yes
yes
yes
no
no
HUTF statute
A lies
no
yes*
yes*
yes**
yes**
Include
Federal$
yes
no
no
no
* "consistently with the highway users tax fund as provided in state law"
** Specific to statutory HUTF allocation among local governments and state highway fund
Pay design, mngt., Pay costs
engineering costs St. Patrol
no no
Initiative 175
Legislative Council Staff
Nonpartisan Services for Colorado's Legislature
INITIATIVE 175: STATE REVENUE SUPPORTING ROAD
TRANSPORTATION
Analyst: Amanda Liddle, amanda.liddle@coleg.gov, 303-866-5834
Date: December 22, 2025
Summary Information
Overview. Beginning January 1, 2027, the measure requires state revenue collected to support road
transportation to be spent on road transportation.
Types of impacts. The measure is projecfied to affect the following areas:
• State Revenue TABOR Refunds
• State Expenditures
Local Government
•
Diselaimer. This initial fiscal impact statement has been prepared for an initiative approved for petition
circulation by the Secretary of State. If the initiative is placed on the ballot, Legislative Council Staff may
revise this estimate for the ballot information booklet (Blue Book) if new information becomes available.
Any appropriations required to implement this measure will be addressed through the annual or
supplemental budget process if this measure is approved by voters.
Type of Impact
State Revenue
State Expenditures
Transferred Funds
Change in TABOR Refunds
Change in State FTE
Table 1
State Fiscal Impacts
Budget Year
FY 2026-27
MI
Up to $1.02 billion
0.0 FTE
Out Year
FY 2027-28
Up to $2.09 billion
0.0 FTE
Page 2
December 22, 2025
Initiative 175
This constitutional measure defines road transportation and requires that, beginning
January 1, 2027, state revenue collected to support road transportation only be used for road
transportation. Functionally, the measure requires all state sales and use tax, excise taxes, and
fees on motor vehicles and motor vehicle fuels, as well as two-thirds of state sales and use tax
revenue collected on motor vehicle parts and accessories, to be spent on:
• the construction and maintenance of public roads;
• the development and improvement of safety measures for motor vehicles on public roads;
• directly related design, engineering, and management costs required for road
transportation; and
• costs of the Colorado State Patrol.
The measure creates a new General Fund revenue obligation towards road transportation and
may narrow or alter the allowed uses of certain transit -related revenues.
Under current law, road transportation and other transit -related spending is primarily funded by
Highway Users Tax Fund (HUTF) revenue streams, with support from General Fund transfers and
other transit -related cash funds and special accounts.
State revenue deposited into the HUTF is allocated between the state, counties, and
municipalities after paying off -the -top appropriations to the Department of Public Safety (DIPS),
the Department of Natural Resources (DNR), and the Department of Revenue (DOR). The
allowed uses of HUTF revenue are similar, though not identical, to the definition of road
transportation created by the measure.
General Fund revenue is subject to appropriation by the state legislature and is not currently
budgeted for FY 2026-27 or future years. However, current law requires General Fund transfers
to transit -related cash funds' in the amount of $61.0 million in FY 2026-27 and $110.5 million in
FY 2027-28 through FY 2031-32. A portion of the General Fund transfers are to be used for air
pollution mitigation efforts, while the rest follows the allowed uses under the State Highway
Fund and Multimodal Transportation and Mitigation Options Fund, described below.
� Section 24-75-219, C.R.S.
Page 3
December 22, 2025
Initiative 175
other fransitmielated Lashis and is i - .? ' 1.. ccounts
Highwayhe State • 2 receives revenue fromseveral different• and •
sources, both transit -related and others. State revenue initially collected in the State Highway
Fund that may be defined as revenue collected to support road transportation under the
measure is estimated at $25.0 million in FY 2024-25 from special transport permits, the
fluoroalkyl fee, nuclear and hazardous material permits, commercial electric vehicle fee,
commercial motor vehicle safety fee, construction workers safety, wildlife crossing zone, access
permit fees, interest, and miscellaneous fine revenue. After paying for administrative costs within
the Department of Transportation (CDOT), the Colorado Transportation Commission allocates
the remaining funds for transit -related purposes.
A portion of retail delivery fee revenue is deposited into the Multimodal Transportation and
Mitigation Options Fund to be used for state and local pedestrian and bicycle infrastructure,
transit service enhancements, streetscape and lighting improvements, and other related
developments to multimodal transportation. Revenue to the fund totaled $15.0 million in
FY 2024-25 and is managed by the Colorado Transportation Commission within CDOT.
Direct fees on license plates, decals, and tabs are deposited into the License Plate Cash Fund,3
which generated $12.0 million in revenue in FY 2024-25. Revenue in the fund is used by the
Motor Vehicle Division within the Department of Revenue to cover the costs of making and
providing license plates.
The Peace Officer Standardized Training fee is a $1 fee applied to Tax Class A, B, and C motor
vehicles at the time of registration and after paying administrative costs is distributed to the
Peace Officer Standards and Training (P.O.S.T.) Board, which approves and revokes approval of
training programs and training academies. The P.O.S.T. Board Cash Fund generated
$5.8 million in FY 2024-25 revenue.
The Emergency Medical Services surcharges is a $2 surcharge applied to most motor vehicles at
the time of registration and is distributed to the Emergency Medical Services account within
the Department of Public Health and Environment for grants to local emergency medical and
trauma service providers and funding to support improvements to the statewide emergency
medical and trauma services system. The account generated $11.6 million in FY 2024-25.
The Emissions -Statewide and Emissions -Area Air Account fees are assessed on Tax Class A, B,
and C motor vehicles at the time of registration and is distributed to the Department of Public
Health and Environment to cover the direct costs of motor vehicle emissions activities. The Air
Account generated $9.7 million in FY 2024-25 revenue.
2 Section 43-1-219, C.R.S.
3 Section 42-3-301, C.R.S.
4 Section 42-3-304 (24), C.R.S.
s Section 42-3-304 (21), C.R.S.
6 Section 42-3-304 (18), C.R.S.
Page 4
December 22, 2025
Initiative 175
A portion of the annual $50 electric plug-in vehicles license decal fee' revenue, paid at the time
of registration, is deposited into the Electric Vehicle Grant Fund which is used by the Colorado
Energy Office to provide grants to install charging stations for electric vehicles. Revenue to the
fund totaled $4.3 million in FY 2024-25.
Certain registration-, plate- and driver's license -related fees$ are deposited into the DRIVES
fund to support costs of the state's system for motor vehicle services. The DRIVES fund totaled
$64.0 million in revenue in FY 2024-25.
Certain surcharges and fees applied to motorcycles are collected in the Motorcycle Operator
Safety Training (MOST) fund' and are used to fund the state's MOST program, providing
safety and training courses for motorcycle users. Revenue to the fund totaled $1.1 million in
FY 2024-25.
The projected state expenditures to be impacted by the measure are calculated using the LCS
September 2025 forecast. The fiscal impact statement encompasses most transit -related funds
as an upper bound for what may be impacted, though all transit -related funds included may not
be legally determined to fall under the revenue and expenditure definitions created by the
measure. To the extent that road transportation fund usage under current law does not align
with the requirements in the measure, impacted programs and agencies will see reduced
funding or require a new source of funding to be maintained at the same level as under current
law. FY 2026-27 and future years are not currently budgeted; therefore, it is unknown how much
of the funds described below would have gone toward road transportation under current law.
The measure is expected to obligate towards road transportation up to $1.02 billion in
FY 2026-27 and up to $2.09 billion in FY 2027-28 with similar amounts in future years. The
potential impacts are summarized by fund in Table 2 and described in more detail below.
' Section 42-3-304 (25)(a), C.R.S.
a Section 42-1-211 (2)(a), C.R.S.
9 Section 43-5-504, C.R.S.
Page 5 Initiative 175
December 22, 2025
Table 2
Potential Road Transportation Revenue Obligations by Fund
General Fund
Highway Users Tax Fund
Other Transit -Related Cash Funds
Out Year
FY 2026-27
$264.4 million
$670.7 million
$81.7 million
Out Year
FY 2027-28
$538.9 million
$1,395.0 million
$161.6 million
Total Expenditures $1901'66 million $2,089a also ton
State Sales and Use Tax on Motor Vehicles, Parts, and Accessories
The measure redirects an estimated $264.4 million in FY 2026-27 and $538.9 million in
FY 2027-28 with increasing amounts in future years of General Fund revenue to be used for road
transportation. This General Fund revenue projection is based off of the historical state sales and
use tax revenue from motor vehicles plus two thirds of historical revenue from motor vehicle
parts and accessories, trended forward using economic projections from the LCS September
2025 forecast.
i y SerS ax un
The measure is expected to obligate up to $670.7 million in FY 2026-27 and $1,395.0 million in
FY 2027-28 and future years from the HUTF. Major sources of revenue to the HUTF are shown in
Table 3 and discussed below.
Table 3
Highway Users Tax Fund Revenue Streams
HUTF Revenue Streams
Fuel Excise Taxes
Road Usage Fees
Registration & Registration -Related Fees
FY 2026-27
$318.1 million
$88.4 million
$215.3 million
FY 2027-28
$646.1 million
$201.7 million
$443.6 million
Other Taxes and Fees (See Table 4) $48.9 million $103.6 million
Page 6
December 22, 2025
Initiative 175
The measure obligates the states motor vehicle fuel excise tax revenue to be used only for road
transportation. Accounting for a half -year impact in the first fiscal year, the measure is projected
to obligate Highway Users Tax Fund revenue from motor vehicle fuel taxes, estimated at
$318.1 million in FY 202&27, $646.1 million in FY 2027-28, and similar amounts in future years,
toward road transportation. Estimates are based on the LCS September 2025 forecast.
The measure is additionally expected to obligate HUTF revenue from road usage fees, estimated
at $88.4 million in FY 202&27, $201.7 million in FY 2027-28, and increasing amounts in future
years, toward road transportation.
The measure is expected to obligate HUTF revenue from registration and registration -related
fees totaling $215.3 million in FY 202&27 and $443.6 million in FY 2027-28, with comparable
amounts in future years, toward road transportation only. This includes standard registration
fees, late registration fees, road safety surcharge revenue, short-term registration fees and
permits, and other special registration fees for certain classes of vehicles.
The measure may additionally obligate other HUTF funding streams to be used only on road
transportation, including $48.9 million in FY 202&27 and $103.6 million in FY 2027-28 with
comparable amounts in future years. Table 4 summarizes these relatively smaller sources of
revenue. Miscellaneous HUTF revenues include the passenger -mile tax, identification plate fees,
low -power scooter registration fees, revenue from the sales of abandoned vehicles, and any
other funds credited to the HUTF.
Table 4
Other Revenue Streams to HUTF
Retail Delivery Fee
Daily Vehicle Rental Fee
Supplement. Oversize/Overweight Fee
Interest
Court, DUI, and DWAI Fines
$13.7 million $31.2 million
$22.0 million $45.6 million
$0.7 million $1.5 mon
$1.9 mon $3.7 million
$4.9 million $10.0 million
Miscellaneous $5.8 million $11.6 million
Qther Taxes and Fees $48.9 million $103.6 million
Page 7 Initiative 175
December 22, 2025
Fhe measure may also obligate other transit�relatecl revenue streams to be used only toward
oad transportation. Table S below outlines the transit�relatecl cash funds whose revenue
treams may be obligated towards road transportation under the measure, More information on
the revenue streams can be found in the ion
backround sect gabove.
1�
Other Transit -Related Cash Funds and Special Recounts
Cash Fund
State Highway Fund
License Plate Cash Fund
P.O.S.T. Board Cash Fund
MOST Fund
Air Account
Emergency Medical Services Account
Law Enforcement Assistance Fund
DRIVES Fund
MMOF
$13.6 million
$6.6 million
$3.2 million
$0.6 million
$5.3 million
$6.3 million
$0.6 million
$35 million
$8.2 million
FY 2027-28
$26 million
$12.5 million
$6 million
$1.1 million
$12.1 million
$1.2 million
$66.7 million
$15.6 million
Electric Vehicle Grant Fund $2.3 million $4.5 million
The measure is expected to increase state government revenue distributions to county and
municipal governments by $138.2 million in FY 2026-27 and $277.4 million in FY 2027-28 with
similar amounts in future years. Of those amounts, $58.2 million is expected to go to
municipalities and $80.0 million to counties in FY 2026-27, and $116.8 million is expected to go
to municipalities and $160.6 million to counties in FY 2027-28. The measure additionally
prevents local governments from using road transportation revenue collected and distributed by
the state on projects not permitted under this measure.
If approved by voters at the 2026 general election, this measure takes effect on January 1, 2027.
Page 8
December 22, 202S
Transportation
Local Affairs
Public Safety
Behavioral Health Administration
Natural Resources
Revenue
Initiative 175
Colorado Energy Office
Public Health and Environment
This estimate is about $8.8 million lower than the fiscal summary estimate as a result of a smaller
set of State Highway Fund revenue streams and other transit -related cash funds expected to be
impacted, which are only partially offset by the addition of the Electric Vehicle Grant Fund as a
revenue stream that may be impacted by the measure.