The Gallagher Amendment was an amendment to the Colorado Constitution enacted in 1982 and repealed in 2020 concerning property tax. It set forth the guidelines in the Colorado Constitution for determining the actual value of property and the valuation for assessment of such property.[1] The Gallagher Amendment was a legislative referendum[2] drafted by Dennis J. Gallagher, then a state legislator.[3][4] It was repealed in 2020.[5]
^An Analysis of 1982 Ballot Proposals. Research Publication No. 269, page 2. Legislative Council of the Colorado Assembly, 1982.
^An Analysis of 1982 Ballot Proposals. Research Publication No. 269, Cover letter from Representative John G. Hamlin, Chairman of the Colorado Legislative Council. Legislative Council of the Colorado Assembly, 1982.
