Debrucing:This term is
named after the author of
TABOR, Doug Bruce and
refers to elections where
voters are asked to allow
government to keep and
use all or part of the revenue
collected beyond the
TABOR limit. Local governments
(especially school
districts) have been successful
in debrucing. In fact,
about 70% of Colorado
school districts have
debruced to some extent
since TABOR went into
effect while state government
has never successfully
debruced. Many believe this
is because taxpayers have
more trust in effective government
spending when it
takes place closer to home.
Debrucing does not mean a
government is forever free
from under the spending
and revenue restrictions of
TABOR; it only allows a
locality to keep and spend
all or part of a TABOR
revenue surplus for an
indefinite period of time –
often interpreted as not
exceeding four years.