The frequent search for “stimulus checks” often leads Coloradans to the state’s unique system: the Taxpayer’s Bill of Rights (TABOR) refund. This is not a federal relief payment, but a constitutional mandate requiring the state government to return tax revenue collected above a specific spending cap.
For the fiscal year 2024, a significant revenue surplus triggered a large refund for eligible residents. If you were a full-year Colorado resident and filed your 2024 state taxes, you are entitled to this payment being issued throughout 2025.
Eligibility Rules: Who Gets the TABOR Payment?
The TABOR refund is strictly limited to Coloradans who meet specific residency and filing requirements.
- Full-Year Residency: You must have been domiciled in Colorado for the entire 2024 calendar year (January 1 to December 31). Non-residents and partial-year residents do not qualify.
- Age: You must have been at least 18 years old before January 1, 2024.
- Tax Filing Required: The refund is accessed by filing a 2024 Colorado Individual Income Tax Return (Form DR 0104) or a Property Tax/Rent/Heat Rebate (PTC) application.
- Dependents are Ineligible: If you were claimed as a dependent on someone else’s tax return, you cannot receive this refund.
Refund Amounts Are Based on Income
Unlike the flat-rate refunds issued in prior years, the 2024 TABOR payment uses a six-tier structure based on your Adjusted Gross Income (AGI) reported on your 2024 federal tax return. Higher income levels receive a progressively higher refund amount.
| Filing Status | Adjusted Gross Income (AGI) Range | Refund Amount |
| Single Filer (Lowest Income) | $\$0$ to $\$53,000$ | $\$177$ |
| Single Filer (Highest Income) | $\$302,001$ and up | $\$565$ |
| Joint Filers (Lowest Income) | $\$0$ to $\$53,000$ | $\$354$ |
| Joint Filers (Highest Income) | $\$302,001$ and up | $\$1,130$ |
Payment Dates and Delivery Method (November 2025 Status)
The distribution of the 2024 TABOR refunds began in the latter half of 2025, with payments being issued based on your filing deadline.
- Most Payments Sent Now: Most taxpayers who filed their returns by the April 15, 2025, deadline are currently receiving or have already received their payment between October and December 2025.
- Extended Filers: Those who received an extension and filed their return by the final October 15, 2025, deadline should expect their payments in early 2026.
How the Payment is Delivered:
- Direct Deposit: This is the fastest method. The amount is transferred to the bank account listed on your Form DR 0104.
- Paper Check: If no direct deposit information was provided, the state mails a physical check to the address on your tax return.
Frequently Asked Questions (FAQs)
Q. How do I check the status of my refund?
A. You can check the status of your refund by visiting the Colorado Department of Revenue’s (CDOR) online tax center or by calling their taxpayer assistance line.
Q. Why did I not receive the flat $800 refund from last year?
A. The $800 flat refund was a special one-time measure for the 2023 tax year. The 2024 refund reverts to the permanent six-tier, income-based structure mandated by the TABOR statute.
Q. Can I still file to receive the TABOR payment?
A. The deadline to file your 2024 tax return and claim the TABOR refund was October 15, 2025. Returns filed after this extended deadline are not eligible for the refund.
Q. Is the TABOR refund taxable income?
A. No, the TABOR refund is generally considered non-taxable income for federal and state purposes.
Q. I used an ITIN. Am I eligible?
A. Yes, Colorado residents who meet the age and residency requirements and file with an Individual Taxpayer Identification Number (ITIN) are eligible for the TABOR refund.
Conclusion
The 2025 TABOR payments, stemming from the 2024 fiscal surplus, continue to provide significant financial relief to qualifying Coloradans. If you filed your return on time and met all residency criteria, your payment should arrive soon.
If you have already filed and have not yet received your payment, we recommend using the Colorado Department of Revenue’s official online tools to track the status of your refund.