What a TABOR refund is and who gets one

Colorado's Taxpayer Bill of Rights (TABOR) is a state constitutional rule that limits how much tax revenue the state can keep. When Colorado collects more tax money than the law allows it to spend, the excess goes back to taxpayers as a refund. You do not have to do anything to receive it — the state sends it automatically if you filed a Colorado tax return for that year.

TABOR refunds are not annual. The state only issues them when revenue exceeds the TABOR limit, which happens irregularly. The most recent refunds were issued in 2022 and 2023. Whether another refund will happen depends on future state revenue and spending, which the state cannot predict years in advance.

If you filed a Colorado return for the year in question, you are in the system. The state knows where to send your refund. If you did not file — even if you had no tax liability — you will not receive one.

Key Takeaways

  • TABOR refunds are issued automatically by the state to anyone who filed a Colorado tax return; you do not need to request one.
  • The state mails refunds by check or deposits them to the bank account you listed on your return, depending on how you filed.
  • Refunds typically arrive within two to three months after the state announces the refund, though timing varies by year.
  • If you moved since filing, contact the Colorado Department of Revenue to update your address before the refund is issued.
  • TABOR refunds are one-time payments that occur only when state revenue exceeds constitutional limits, not every year.

How the state sends your TABOR refund

The Colorado Department of Revenue issues TABOR refunds in one of two ways: by check mailed to your address on file, or by direct deposit to the bank account you provided on your return. If you filed electronically and chose direct deposit for your state refund, the TABOR refund typically goes the same route. If you filed on paper or chose a mailed check, you receive a check.

The state uses the address and banking information from your most recent Colorado tax return. If you have moved since you filed, or if your bank account has closed, the refund may not reach you. Checks can be returned to the state as undeliverable, and direct deposits fail if the account no longer exists.

The state does not contact you before sending a refund. You will not receive a letter saying one is coming. The first notice you get is usually the check itself or a deposit notification from your bank.

What to do if you moved or changed banks

Contact the Colorado Department of Revenue before the refund is issued. The state typically announces TABOR refunds several weeks before sending them, giving you a window to update your information. Call the department's taxpayer service line at 303-238-TAXCO (8296) or visit the department's website to find the current contact method for address or banking updates.

Have your Social Security number and the tax year in question ready. The department can update your mailing address or, in some cases, your direct deposit account. If you cannot reach the department before the refund ships, you can still claim an uncashed check or contact your bank if a direct deposit was rejected.

If your check was mailed to an old address and you no longer have access to that mailbox, contact the post office in that area to see if the mail was returned. If it was returned to the state, the Department of Revenue can issue a replacement check, though this process takes additional time.

Tracking a TABOR refund that has not arrived

The state does not offer a real-time tracking system for TABOR refunds the way the IRS does for federal returns. However, the Colorado Department of Revenue publishes a timeline for each refund cycle, stating when checks will be mailed or direct deposits will be processed. Check the department's website or call 303-238-TAXCO (8296) to confirm the expected date for the refund you are waiting for.

If the expected date has passed and you have not received your refund, verify first that you actually filed a Colorado return for that tax year. The state only refunds people in the tax system. If you filed but still have not received the refund after two weeks past the announced date, contact the department with your Social Security number and the tax year. They can confirm whether the refund was mailed, direct-deposited, or returned as undeliverable.

Refund delays sometimes occur when the state processes a large volume at once. Two to three weeks after the announced mailing date is normal. If more than a month has passed, escalate your inquiry to the department.

What happens if your check is lost or never arrives

If your TABOR refund check was mailed but never arrived, contact the Colorado Department of Revenue with your Social Security number and the tax year. The department can verify whether the check was delivered or returned as undeliverable. If it was returned, the state can issue a replacement check, usually within two to four weeks.

If the check was delivered but you lost it, you can still cash it if you find it later — there is no expiration date on a state refund check. If you cannot find it and want a replacement, the department can issue one, though you may need to sign an affidavit stating the original was lost.

If your direct deposit failed because your bank account was closed or the account number was wrong, the state may have returned the funds to its general account. Contact the department to request a check or to provide corrected banking information for a second deposit attempt.

TABOR refunds and your tax liability

A TABOR refund is separate from any state income tax refund you may receive. If you overpaid state income tax during the year, you get that refund when you file your return. A TABOR refund is an additional payment from the state's excess revenue and is not tied to your individual tax situation.

TABOR refunds are not taxable income on your federal return. Colorado does not tax them either. You do not report them on any future tax return.

If you owe back taxes or child support to Colorado, the state may intercept your TABOR refund to pay the debt. This is rare but possible. If you know you have an outstanding debt to the state, contact the Department of Revenue before the refund is issued to understand whether your refund will be affected.

When TABOR refunds happen and how much they are

TABOR refunds occur only when Colorado's revenue exceeds the constitutional spending limit. This does not happen every year. The state issued refunds in 2022 and 2023, but there is no way to predict when the next one will occur. State revenue depends on economic conditions, employment, and spending patterns — all of which change year to year.

The amount of each refund varies. In 2023, Colorado residents received roughly $750 per person, though the exact amount depended on filing status and income. In 2022, the refund was smaller. The state calculates the total excess revenue and divides it among all taxpayers who filed returns for that year.

You cannot request a TABOR refund or influence whether one happens. The state issues them automatically when the constitutional threshold is met. Watching the state budget or the Department of Revenue's announcements is the only way to know when one is coming.

Frequently Asked Questions

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

No. If you filed a Colorado tax return for the year in question, the state sends your refund automatically. You do not need to contact anyone or submit paperwork. The refund arrives by check or direct deposit based on how you filed.

What if I did not file a Colorado return because I had no income?

You will not receive a TABOR refund. The state only refunds people who filed a return. If you had no tax liability, you were not required to file, and you are not in the system to receive a refund.

Can I get my TABOR refund faster by contacting the state?

No. The state processes all refunds on the same schedule. Contacting the Department of Revenue does not speed up the process. You can confirm the expected mailing or deposit date by calling 303-238-TAXCO (8296), but the refund will arrive when the state sends it.

What if I filed jointly with my spouse — do we each get a refund?

No. One refund is issued per return. If you filed jointly, you receive one check or one direct deposit. You and your spouse will need to divide it between yourselves.

Can the state take my TABOR refund to pay a debt?

Yes, if you owe back taxes, child support, or other debts to Colorado. The state can intercept your refund to satisfy the debt. If you know you owe money to the state, contact the Department of Revenue before the refund is issued to find out whether your refund will be affected.