Past TABOR refunds from DOR

The Department of Revenue (DOR) is administering the following 2022 TABOR refund mechanisms, primarily through the Colorado Individual Income Tax Return (DR 0104): 

• Tax Rate Reduction — The temporary TABOR income tax rate reduction has been superseded by a permanent income tax rate reduction.
• Sales Tax Refund — Eligible 2022 full-year residents may claim this refund by filing in the manner described below by the appropriate deadline. See the 2022 DR 0104 for the six refund levels. 
  • File a 2022 DR 0104 by October 16, 2023, if you: 
    • have a Colorado income tax liability, 
    • claim a refund of wage withholding, or
    • are required to file a Colorado return because you are required to file a federal return.
  • File a 2022 DR 0104 by April 18, 2023, if you: 
    • were at least 18 years old when the tax year began, 
    • do not have a Colorado income tax liability, 
    • are not claiming a refund of wage withholding, and
    • are not otherwise required to file a Colorado return because you have no federal filing requirement.
  • Certain residents may file a 2022 Property Tax/Rent/Heat (PTC) Rebate Application by April 18, 2023, in lieu of filing an income tax return.

The Department of Revenue (DOR) administered the following 2021 TABOR refund mechanisms: 

• Tax Rate Reduction — All taxpayers who filed a 2021 income tax return automatically received the temporary income tax rate reduction from 4.55% to 4.50%.
• Sales Tax Refund — Eligible 2021 full-year residents could have claimed a sales tax refund if they filed a 2021 DR 0104 by April 18 or October 17, 2022, or a PTC Rebate Application by April 18, 2022.