A Denver judge rejected a last-minute bid to knock Amendment 87, Colorado's graduated income tax measure, off the ballot
The challenge argued that signatures gathered by improperly registered petition circulators should be thrown out. The judge ruled the law does not allow that remedy. Ballots are already in voters' hands.
Key takeaways
- Denver District Judge Heidi Kutcher dismissed the case on October 21, ruling the Secretary of State cannot keep a measure off the ballot over circulator registration problems.
- The plaintiff's attorney said they will appeal to the Colorado Supreme Court; it is unclear whether a ruling could come before the November 3 election.
- Amendment 87 would replace the flat 4.4% income tax with six brackets from 3.7% to 8.4% starting in tax year 2027.
Amendment 87 will stay on Colorado's November ballot after Denver District Judge Heidi Kutcher dismissed a lawsuit seeking to invalidate petition signatures, The Colorado Sun reported on October 21. The ruling came after an all-day hearing on October 19.
What was the challenge?
Republican activist Michael A. Hancock sued the Secretary of State's Office in September, arguing that dozens of paid circulators were not properly registered under rules adopted after a new state law, so the signatures they collected should not count. Without those signatures, he argued, the measure would not have qualified. His attorney, Jason Dunn, told the court that throwing out signatures was the only way to ensure compliance. A state elections official testified that the remedy for registration problems is administrative, and supporters acknowledged unintentional errors.
Kutcher ruled that state law does not let the Secretary of State keep a measure off the ballot over circulator registration problems, and that discarding valid signatures would significantly restrict a right she described as fundamental.
What happens now?
Dunn said the plaintiff would appeal to the Colorado Supreme Court on Thursday, October 22, KKTV reported. The Colorado Sun said it is unclear whether any appeal could be decided before Election Day on November 3. Ballots, which already list the measure, were mailed earlier this month.
What Amendment 87 does
The measure would replace Colorado's flat 4.4% income tax, for individuals and businesses, with six brackets starting in tax year 2027: 3.7% on income up to $25,000, then 4.2%, 4.4%, 7.4%, 7.9% and 8.4% on income above $1 million. It would cut taxes on taxable income below roughly $500,000 and raise them above that, with new revenue directed to health care, schools and child care. Our explainer on Amendment 87 and Proposition 136 walks through how the two competing tax measures interact, and our ballot deadline checklist has the dates that matter.
Sources
- The Colorado Sun, “Last-ditch effort to block Amendment 87, Colorado's graduated income tax ballot measure, is rejected by Denver judge,” October 21, 2026
- KKTV, report on the Amendment 87 ruling and planned appeal, October 21, 2026
Written by Action Global News from the sources above; quotations are attributed to the outlet that published them. See our editorial standards and corrections policy.
Frequently asked
Is Amendment 87 still on the Colorado ballot?
Yes. A Denver judge dismissed the challenge on October 21, 2026. The plaintiff said he would appeal to the Colorado Supreme Court, but the measure is already printed on ballots.
Who pays more under Amendment 87?
Taxpayers with taxable income above roughly $500,000 would pay more; those below would pay less than under the current 4.4% flat rate.