As part of its November 2025 election, the Town of Winter Park has placed two new measures before voters, pertaining to the town’s tax code language and surplus revenue retention. The town council approved both questions at a Sept. 2 meeting.

Ballot question one: use tax clarification

The first question asks whether the town’s tax administration code should be amended to remove references to a “use tax,” including a “vehicle use tax,” which Winter Park has never enacted or approved, and which the town does not presently collect, according to their website.

Town staff said that the current code includes outdated or inaccurate language that could imply the authority to levy a use tax. By striking these references, the town aims to avoid any confusion or misapplication of taxing power.

The change is largely procedural, removing obsolete wording rather than altering tax policy or raising taxes.

Ballot question two: “de-Brucing” and surplus tax revenue retention

Question two asks if Winter Park should have permission to collect, retain and spend all revenues from its existing taxes and any investment earnings without the constraint of refund requirements under the Colorado Taxpayer’s Bill of Rights. The measure would still honor any prior voter-approved tax use dedications.

The bill of rights restricts how much revenue local governments can retain and spend each year. Revenues beyond the limit generally must be refunded to taxpayers, unless voters approve an exemption, or “de-Brucing.”

If voters grant the “de-Brucing” exemption, Winter Park would no longer have to issue refunds in years when revenues exceed limits established by TABOR. The question also states no new taxes will be created and current tax rates will not rise.

If the measure fails, Winter Park will continue operating under normal TABOR constraints and must issue refunds or reduce future tax burdens when revenues exceed the allowable limit.