Colorado voters will face 14 statewide ballot measures on our November ballot.

Absorbing this much policy is challenging amid campaign advertisements, candidate mailers, aggressive television ads, and frequent unsolicited text messages.

The ballot addresses taxation, education, criminal justice, immigration, energy, and election rules. Some proposals are straightforward, while others appear simple but reveal complexities upon closer review.

Vail Valley Partnership does not take a position on every ballot question. Nor should we. Our role is to evaluate issues through a business and economic lens, especially when they have a significant and reasonably predictable effect on Eagle County or clearly advance or threaten the health of our business community.

Three statewide measures deserve particular attention: Amendment 87, Proposition 136, and Proposition NN. All raise important questions about taxes, education funding, and Colorado’s competitiveness.

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Amendment 87 would replace Colorado’s flat income tax with a graduated income tax. Supporters argue that higher earners should contribute more and that additional revenue can support education and public assistance. Opponents argue that it would weaken Colorado’s competitive tax structure and place additional burdens on businesses, investors, and entrepreneurs.

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Proposition 136 moves in the opposite direction by establishing a 4.4% cap on individual and corporate income tax rates. Supporters see taxpayer protection and economic predictability. Opponents see a rigid limit that could restrict Colorado’s ability to fund education, infrastructure, and other services necessary for a growing economy.

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Proposition NN would increase the state’s TABOR revenue cap and direct the additional retained money toward K-12 education. Supporters see an investment in schools and our future workforce. Opponents see smaller TABOR refunds and question whether changing the cap provides a sustainable answer to education funding.

Which side is “pro-business”?

It depends on which business, which community, which economic assumption, and which timeframe you choose.

Taxes matter. So do good schools.TABOR refunds matter to families and businesses facing rising costs. So does stable funding for infrastructure, public safety and workforce development. A competitive tax climate helps attract investment. A well-educated workforce helps employers succeed after they arrive. Each proposal addresses a legitimate concern, but each also carries substantial tradeoffs. The three measures pull Colorado’s tax policy in different directions and may produce consequences that depend on future economic conditions and decisions by the legislature.

There is also a larger concern about placing specific tax rates, percentages, and formulas into the Colorado Constitution. The Constitution should establish durable principles and the structure of government. It should not become Colorado’s junk drawer for every policy idea we do not trust future elected officials to address.

We have historically been cautious about constitutional percentages and formulas because they are difficult to change when circumstances change. If a statutory policy produces an unintended consequence, the legislature can revisit it. If the same provision is embedded in the Constitution, correcting it requires another statewide election.

VVP is neutral on all three measures. That is a judgment about these proposals, not a reluctance to take a stand. We support and oppose ballot questions when we can make a clear, credible case for how they will affect Eagle County’s economy. On these measures, reasonable business leaders can weigh the same evidence and reach different conclusions.

Voters deserve more than a “pro-business” label attached to one side of a complicated choice. Ask what each measure would change, who would bear the cost, and how easily Colorado could correct course if the results differ from the promises.

Taxes matter. Schools matter. So does the ability to govern when circumstances change. Read past the slogans, weigh the tradeoffs, and decide which future you are willing to write into law.

Chris Romer is president & CEO of Vail Valley Partnership, 3-time national chamber of the year. Learn more at VailValleyPartnership.com