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Repeal of Gallagher: Impacts on Property Owners

For the past 38 years, the Gallagher Amendment to the Colorado constitution has shifted the bulk of the burden of property taxes from residential owners to non-residential (i.e., income producing) owners. However, with Gallagher contributing to a looming state funding catastrophe, Colorado lawmakers have determined that it is time to rethink the amendment’s allocation of property taxes, passing Senate Concurrent Resolution 1 on June 12th in order to put the potential repeal of Gallagher on the November ballot.

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