republic-os/legislation/us/states/co/2022a/sb-22-233.md

---
type: "Bill"
title: "TABOR Refund Mechanism For FY 2021-22 Only"
description: "If the state exceeds its constitutional spending limit, then it is required by the Taxpayer's Bill of Rights (TABOR) to refund the excess state revenues (TABOR refunds). There are currently 3 TABOR refund mechanisms: Reimbursement to counties for the senior homestead exemption, a temporary income tax rate reduction, and a sales tax refund."
jurisdiction: "us/states/co"
legislature: "Colorado General Assembly"
session: "2022A"
identifier: "SB 22-233"
citation: "Colorado SB 22-233 (2022A)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Lindsey Daugherty", "Nick Hinrichsen", "Robert Rodriguez", "Tony Exum"]
version_count: 11
action_count: 18
vote_count: 8
first_action: "2022-04-27T06:00:00+00:00"
last_action: "2022-05-23T06:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/1635de6a-6de1-420e-a2cd-1d4f3e82fe80"
source_url: "https://leg.colorado.gov/bills/sb22-233"
source_hash: "9d624353643fbd9f12293a3049e82274a03c1b0e0ac7ce7477491efbbbda560d"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-co"]
---

# Colorado SB 22-233 (2022A) — TABOR Refund Mechanism For FY 2021-22 Only

If the state exceeds its constitutional spending limit, then it is required by the Taxpayer's Bill of Rights (TABOR) to refund the excess state revenues (TABOR refunds). There are currently 3 TABOR refund mechanisms: Reimbursement to counties for the senior homestead exemption, a temporary income tax rate reduction, and a sales tax refund.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Committee Amendment** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_sb233_h_fin_001.pdf)
2. **Engrossed (05/02/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_eng.pdf)
3. **Final Act (05/11/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_enr.pdf)
4. **Introduced (04/27/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_01.pdf)
5. **PA1 (04/29/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_s_fin_01.pdf)
6. **PA2 (05/02/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_s_fin_app_01.pdf)
7. **PA3 (05/05/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_h_app_01.pdf)
8. **Reengrossed (05/03/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_ren.pdf)
9. **Rerevised (05/10/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_rer.pdf)
10. **Revised (05/05/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/documents/2022A/bills/2022a_233_rev.pdf)
11. **Signed Act (05/23/2022)** (committee substitute) — [source](https://leg.colorado.gov/sites/default/files/2022a_233_signed.pdf)

## Votes

- CONCUR — **35–0** (pass) · upper
- REPASS — **22–13** (pass) · upper
- COW * — **16–18** (fail) · upper
- REPASS — **24–11** (pass) · upper
- BILL — **54–11** (pass) · lower
- PERM — **50–15** (pass) · lower
- BILL — **24–11** (pass) · upper
- AMD — **56–9** (pass) · lower

## Sponsors

- Lindsey Daugherty — primary (person)
- Nick Hinrichsen — primary (person)
- Robert Rodriguez — primary (person)
- Tony Exum — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2022-05-23T06:00:00+00:00** Governor Signed `executive-signature`
- **2022-05-11T06:00:00+00:00** Sent to the Governor `executive-receipt`
- **2022-05-11T06:00:00+00:00** Signed by the Speaker of the House
- **2022-05-11T06:00:00+00:00** Signed by the President of the Senate
- **2022-05-10T06:00:00+00:00** Senate Considered House Amendments - Result was to Concur - Repass
- **2022-05-10T06:00:00+00:00** Senate Considered House Amendments - Result was to Reconsider
- **2022-05-10T06:00:00+00:00** Senate Considered House Amendments - Result was to Concur - Repass
- **2022-05-10T06:00:00+00:00** House Third Reading Passed with Amendments - Floor `passage, reading-3`
- **2022-05-06T06:00:00+00:00** House Third Reading Laid Over Daily - No Amendments
- **2022-05-05T06:00:00+00:00** House Second Reading Special Order - Passed with Amendments - Committee
- **2022-05-05T06:00:00+00:00** House Committee on Appropriations Refer Amended to House Committee of the Whole `committee-passage, referral-committee`
- **2022-05-05T06:00:00+00:00** House Committee on Finance Refer Unamended to Appropriations `referral-committee`
- **2022-05-03T06:00:00+00:00** Introduced In House - Assigned to Finance `introduction`
- **2022-05-03T06:00:00+00:00** Senate Third Reading Passed - No Amendments `passage, reading-3`
- **2022-05-02T06:00:00+00:00** Senate Second Reading Special Order - Passed with Amendments - Committee, Floor
- **2022-05-02T06:00:00+00:00** Senate Committee on Appropriations Refer Amended to Senate Committee of the Whole `committee-passage, referral-committee`
- **2022-04-29T06:00:00+00:00** Senate Committee on Finance Refer Amended to Appropriations `referral-committee`
- **2022-04-27T06:00:00+00:00** Introduced In Senate - Assigned to Finance `introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/1635de6a-6de1-420e-a2cd-1d4f3e82fe80`. Confidence: reported (aggregated from official Colorado legislature records).