My advice is to never place TODO comments in your code. It will become a graveyard for TODOs and annoy fellow programmers who come across it for years after it was written.
Instead
1. Quickly experiment with refactoring but stop if it feels wrong. We often underestimate how quickly we can improve the codebase. It's often better to try something quickly than waste time planning to do it.
2. Defer if it's a big refactor or you're on a very tight deadline. Write a reminder in your physical notebook so you don't prematurely pollute your board. If it feels high priority after that and you still haven't had time to do it, then make a chore ticket for it.
Instead
1. Quickly experiment with refactoring but stop if it feels wrong. We often underestimate how quickly we can improve the codebase. It's often better to try something quickly than waste time planning to do it.
2. Defer if it's a big refactor or you're on a very tight deadline. Write a reminder in your physical notebook so you don't prematurely pollute your board. If it feels high priority after that and you still haven't had time to do it, then make a chore ticket for it.