Moffat County voters will decide this election on whether or not to allow the county to keep all revenue collected from property taxes beginning next year. In 1996, voters approved a measure, which the Commissioners believed would allow the county to collect, keep and spend all revenues collected from taxes. The vote complied with the Colorado Tax Payer Bill of rights or TABOR, which prohibits state and local governments from increasing taxes without the approval of voters. According to the Moffat County Commissioners, the measure passed in 1996 did not sufficiently address revenues collected from property taxes so those funds remain under TABOR restrictions in Moffat County. Under TABOR, local governments are prohibited from retaining property tax revenues that exceed a 5.5 percent increase over the previous year. This means if property values in Moffat County increased dramatically, the amount of taxes the County could keep and use would be limited. The Ballot Measure, if approved, will not increase property taxes in the county but will exempt funds generated from property taxes from TABOR regulations.