C.R.S. § 22-54-101 Short title
22-54-101. Short title. The short title of this article 54 is the "Public School Finance Act of 2025".
Public School Finance Act of 2025
C.R.S. tit. 22, art. 54
in effectC.R.S. § 22-54-102 Statewide applicability - intergovernmental agreements - legislative declaration
22-54-102. Statewide applicability - intergovernmental agreements - legislative declaration. (1) The general assembly finds and declares that this article 54 is enacted in furtherance of the general assembly's duty under section 2 of article IX of the state constitution to provide for a thorough and uniform system of public schools throughout the state; that a thorough and uniform system requires that all school districts and institute charter schools operate under the same finance formula; and that equity considerations dictate that all districts and institute charter schools be subject to the expenditure and maximum levy provisions of this article 54. Accordingly, the provisions of this article 54 concerning the financing of public schools apply to all school districts and institute charter schools organized under the laws of this state.
(2) (a) The general assembly further finds and declares that:
(I) A thorough and uniform system of public education creates a learning environment in which all learners are civically engaged; physically, socially, and emotionally healthy; competent academic scholars; and, upon graduation, ready to contribute productively to the economy and prepared for a rapidly changing world;
(II) A world-class public education learning environment is critical to meeting the workforce demands for Colorado's thriving and dynamic economy;
(III) The changing realities of Colorado's economy demand that students be agile learners able to continuously learn, adapt, and shift into new roles by developing critical thinking, collaboration, and problem-solving skills;
(IV) The needs of the state require that all students, including those who are underserved or face significant challenges in meeting Colorado's graduation guidelines, complete high school and are ready for career or postsecondary education;
(V) Colorado's total program formula, pursuant to section 22-54-104, drastically underfunds Colorado's most historically underserved students, including at-risk students, English language learners, and students with special needs. Since the COVID-19 pandemic, the achievement gap between these students and their peers has grown exponentially. Research shows that directing additional funding to these students bolsters their academic outcomes.
(VI) Colorado's total program formula, pursuant to section 22-54-104, has not been significantly updated since 1994. As the general assembly commits to fully buying down the budget stabilization factor, there is an opportune moment to modernize the total program formula to better meet the needs of students, educators, communities, and schools.
(VII) In the years since this article 54 was originally enacted in 1994, constitutional provisions, statutory requirements, public expectations, and student demographics have placed greater demands on Colorado's public education learning environment; and
(VIII) Challenges to recruit and retain educators and school leaders, and impediments to beneficial innovation, continue to threaten Colorado's public education learning environment.
54 was originally enacted in 1994, constitutional provisions, statutory requirements, public expectations, and student demographics have placed greater demands on Colorado's public education learning environment; and
(VIII) Challenges to recruit and retain educators and school leaders, and impediments to beneficial innovation, continue to threaten Colorado's public education learning environment.
(b) To provide each child in this state with a high-quality public education, the general assembly finds and declares that Colorado's public school finance formula must be redesigned and modernized to:
(I) Prioritize equity by focusing on individual student needs, including prioritized funding for students experiencing poverty, students with special education needs, and students who are English language learners;
(II) Recognize and adjust funding for differences among school districts and public schools related to size, remoteness, and cost of living;
(III) Promote greater understanding of public education funding for policymakers, educators, community members, families, and students by creating transparency and simplicity in the school finance formula calculation; and
(IV) Responsibly phase in a new total program formula over a period of time so that it is sustainable, and allow school districts and schools an amount of time necessary to adjust to the phase-in.
(3) The general assembly finds and declares that in enacting this article 54 it has adopted a formula for the support of schools; however, the adoption of the formula in no way is a commitment on the part of the general assembly concerning the level of total funding for schools.
(4) (a) This article 54 does not prohibit local governments from cooperating with districts through intergovernmental agreements to fund, construct, maintain, or manage capital construction projects or other facilities as set forth in section 22-45-103 (1)(c)(I)(A) or (1)(c)(I)(D), including, but not limited to, swimming pools, playgrounds, or ball fields, if funding for the projects is provided solely from a source of local government revenue that is otherwise authorized by law, except impact fees or other similar development charges or fees.
(b) Notwithstanding subsection (4)(a) of this section to the contrary, this subsection (4) does not:
(I) Limit or restrict a county's power to require the reservation or dedication of sites and land areas for schools or the payment of money in lieu thereof pursuant to section 30-28-133 (4)(a); and
(II) Repealed.
(III) Grant authority to local governments to require the reservation or dedication of sites and land areas for schools or the payment of money; however, the prohibition on impact fees or other similar development charges or fees contained in this subsection (4) does not restrict the authority of any local government to require the reservation or dedication of sites and land areas for schools or the payment of money if the local government otherwise has the authority granted by law.
C.R.S. § 22-54-103 Definitions
22-54-103. Definitions. As used in this article 54, unless the context otherwise requires:
(1) (Deleted by amendment, L. 2003, p. 2117, § 1, effective May 22, 2003.)
(1.3) "Accounting district" means the district within whose geographic boundaries an institute charter school is physically located.
(1.4) "ASCENT program" means the accelerating students through concurrent enrollment program created in section 22-35-108.
(1.5) (a) "At-risk pupils" means:
(I) to (V) Repealed.
(VI) For the 2021-22 budget year and budget years thereafter, the greater of:
(A) The number of district pupils eligible for free or reduced-price lunch; or
(B) The number of pupils calculated in accordance with the following formula:
District percentage of pupils eligible for free or reduced-price lunch x District pupil enrollment.
(b) Repealed.
(c) For purposes of subsection (1.5)(a)(VI) of this section:
(I) "District percentage of pupils eligible for free or reduced-price lunch" means the district pupils eligible for free or reduced-price lunch in grades one through eight divided by the district pupil enrollment in grades one through eight.
(II) (A) Repealed.
(B) "District pupil enrollment" means, for the 2023-24 budget year and each budget year thereafter, the pupil enrollment of the district, as determined in accordance with subsection (10) of this section.
(III) "District pupils eligible for free or reduced-price lunch" means the number of pupils included in the district pupil enrollment who are eligible for free or reduced-price lunch pursuant to the provisions of the federal "Richard B. Russell National School Lunch Act", 42 U.S.C. sec. 1751 et seq.
(d) For purposes of this subsection (1.5), at-risk pupils are counted in the same manner as pupils are counted pursuant to subsection (10) of this section.
(2) "Board of education" means the board of education of a district.
(3) "Budget year" means the period beginning on July 1 of each year and ending on the following June 30 for which a budget for a district is adopted.
(4) "Department of education" means the department of education created in section 24-1-115, C.R.S.
(5) "District" means any public school district organized under the laws of Colorado, except a local college district.
(5.2) "District extended high school pupil enrollment" means the number of pupils, on the pupil enrollment count day within the applicable budget year, who are concurrently enrolled in a postsecondary course, including an academic course or a career and technical education course, as a participant in the ASCENT program or the TREP program and the number of pupils, on the pupil enrollment count day within the applicable budget year, who are enrolled in grade thirteen or fourteen in a p-tech school. A pupil enrolled in a p-tech school pursuant to article 35.3 of this title 22 must be included in the district extended high school pupil enrollment as a full-time student. An ASCENT program participant or a TREP program participant who is enrolled in at least twelve credit hours of postsecondary courses, including academic courses and career and technical education courses, as of the pupil enrollment count day of the applicable budget year must be included in the district extended high school pupil enrollment as a full-time pupil. An ASCENT program participant or a TREP program participant who is enrolled in less than twelve credit hours of postsecondary courses, including academic courses and career and technical education courses, as of the pupil enrollment count day of the applicable budget year must be included in the district extended high school pupil enrollment as a part-time pupil.
(5.5) (a) Repealed.
l-time pupil. An ASCENT program participant or a TREP program participant who is enrolled in less than twelve credit hours of postsecondary courses, including academic courses and career and technical education courses, as of the pupil enrollment count day of the applicable budget year must be included in the district extended high school pupil enrollment as a part-time pupil.
(5.5) (a) Repealed.
(b) "District percentage of at-risk pupils" means, for the 2023-24 budget year and each budget year thereafter, the number of at-risk pupils in the district, as determined in accordance with subsection (1.5) of this section, divided by the pupil enrollment of the district, as determined in accordance with subsection (10) of this section.
(5.7) "District rural funding" means a small rural district or large rural district that receives funding pursuant to section 22-54-104 (4.9).
(6) "District total program" or "district's total program" means a district's funding, as determined pursuant to this article 54, which is the financial base of support for public education in that district.
(6.5) "English language learner pupils" means the number of district pupils who are English language learners, as defined in section 22-24-103 (4), and for whom the district receives funding for the applicable budget year pursuant to section 22-24-104 (3)(b)(I).
(7) Repealed.
(7.5) "Institute charter school" means a charter school that enters into a charter contract with the state charter school institute pursuant to the provisions of part 5 of article 30.5 of this title.
(8) "Joint district" means a district which is located in more than one county.
(8.3) "Large rural district" means a district that the department of education determines is a rural district, based on the geographic size of the district and the distance of the district from the nearest large, urbanized area, and that has a funded pupil count of at least one thousand but fewer than six thousand five hundred pupils in kindergarten through twelfth grade.
(8.5) (a) "Online pupil enrollment" means:
(I) (Deleted by amendment, L. 2009, (SB 09-292), ch. 369, p. 1964, § 64, effective August 5, 2009.)
(II) The number of pupils, on the pupil enrollment count day within the applicable budget year, enrolled in, attending, and actively participating in a multi-district online school, as defined in section 22-30.7-102 (6), created pursuant to article 30.7 of this title 22.
(b) A district's online pupil enrollment includes the certified online pupil enrollment of each operating institute charter school for which the district is the accounting district. The department of education shall add the institute charter school's certified online pupil enrollment to the online pupil enrollment of the district prior to calculating the district's total program.
(9) (Deleted by amendment, L. 2010, (HB 10-1013), ch. 399, p. 1914, § 42, effective June 10, 2010.)
(9.3) "Per pupil revenues" means the district's total program for any budget year divided by the district's funded pupil count for said budget year.
(9.5) Repealed.
(9.7) "P-tech school" means a pathways in technology early college high school that is approved pursuant to article 35.3 of this title.
(Deleted by amendment, L. 2010, (HB 10-1013), ch. 399, p. 1914, § 42, effective June 10, 2010.)
(9.3) "Per pupil revenues" means the district's total program for any budget year divided by the district's funded pupil count for said budget year.
(9.5) Repealed.
(9.7) "P-tech school" means a pathways in technology early college high school that is approved pursuant to article 35.3 of this title.
(10) (a) (I) "Pupil enrollment" means the number of pupils enrolled on the pupil enrollment count day within the applicable budget year, as evidenced by the actual attendance of such pupils prior to said date, except as otherwise provided in subsections (10)(a)(II) and (10)(h) of this section, plus the number of pupils expelled prior to the pupil enrollment count day within the applicable budget year who are receiving educational services pursuant to section 22-33-203 as of the pupil enrollment count day of the applicable budget year.
(II) "Pupil enrollment" includes:
(A) (Deleted by amendment, L. 2024).
(B) A pupil who is enrolled in, attending, and actively participating in a single-district online program or online school operated pursuant to article 30.7 of this title 22.
(III) Repealed.
(III.5) "Pupil enrollment" includes any juvenile to whom the school district is providing educational services pursuant to section 22-32-141 as of the pupil enrollment count day of the applicable budget year.
(IV) Repealed.
(V) "Pupil enrollment" does not include a pupil who is placed in a facility, as defined in section 22-2-402 (3), and is receiving services through an approved facility school, as defined in section 22-2-402 (1).
(a.5) Repealed.
(b) (I) A pupil who is enrolled in a kindergarten educational program pursuant to section 22-32-119 is counted as a full-time pupil, except as otherwise provided in subsection (10)(e.5)(I) of this section. A district shall count and receive funding only for pupils enrolled in a kindergarten educational program who are:
(A) Five years old as of October 1 of the applicable budget year; or
(B) Four years old as of October 1 of the applicable budget year and who have been identified by an administrative unit to be highly advanced gifted children for whom early access to kindergarten is appropriate, as provided in section 22-20-204.5.
(I.5) Repealed.
(II) A pupil with a disability receiving an educational program under the "Exceptional Children's Educational Act", article 20 of this title, who would be in kindergarten but for such disability, shall be counted as a half-day pupil. A pupil with a disability receiving a full-day educational program under said act, who would be in a grade beyond kindergarten but for such disability, shall be counted as a full-day pupil.
(c) (Deleted by amendment, L. 2003, p. 2119, § 4, effective May 22, 2003.)
(d) A district shall not include a three- or four-year-old pupil with a disability who is receiving an educational program under the "Exceptional Children's Educational Act", article 20 of this title 22, but is not enrolled in kindergarten, in the district's pupil enrollment, but shall certify to the department the number of three- and four-year-old pupils with disabilities who are receiving an educational program from the district for purposes of receiving funding pursuant to part 1 of article 20 of this title 22.
am under the "Exceptional Children's Educational Act", article 20 of this title 22, but is not enrolled in kindergarten, in the district's pupil enrollment, but shall certify to the department the number of three- and four-year-old pupils with disabilities who are receiving an educational program from the district for purposes of receiving funding pursuant to part 1 of article 20 of this title 22.
(e) A pupil determined to have a disability in accordance with section 22-20-108 and receiving an educational program outside of the district of residence shall be considered enrolled in the district of residence for purposes of this subsection (10).
(e.5) (I) A pupil who is enrolled as less than a full-time student, other than a student described in subsection (10)(b)(II) or (10)(d) of this section or a student enrolled in a p-tech school pursuant to article 35.3 of this title 22, is counted in accordance with rules promulgated by the state board for students who are enrolled as less than full-time students.
(II) Notwithstanding any provision of subsection (10)(e.5)(I) of this section to the contrary, a pupil who completes one school year of enrollment in a half-day kindergarten educational program and does not advance to first grade, pursuant to section 22-7-1207, is counted as a full-day pupil for the second year in which the pupil is enrolled in the half-day kindergarten educational program.
(e.7) (Deleted by amendment, L. 2009, (HB 09-1319), ch. 286, p. 1317, § 6, effective May 21, 2009.)
(f) In certifying the district's pupil enrollment to the state board pursuant to the provisions of section 22-54-112, the district shall specify the number of pupils enrolled in kindergarten through twelfth grade, specifying those who are enrolled as full-time pupils and those who are enrolled as less than full-time pupils; the number of expelled pupils receiving educational services pursuant to section 22-33-203; the number of at-risk pupils; the number of English language learner pupils; and the number of pupils receiving educational programs under the "Exceptional Children's Educational Act", article 20 of this title 22, who are enrolled in kindergarten through twelfth grade.
(g) Repealed.
(h) (I) With regard to a pupil who is simultaneously enrolled in a district or institute charter school and in one or more postsecondary courses, a district or institute charter school must submit evidence of:
(A) Enrollment in the district or institute charter school and evidence, as provided in state board rule, of attendance for any secondary courses the pupil is enrolled in; and
(B) Enrollment in one or more postsecondary courses, by submitting evidence, as described in state board rule, only of the district's or institute charter school's nonrefundable obligation to pay the student share of tuition for the postsecondary course on behalf of the pupil.
(II) The state board by rule shall specify the number of secondary and postsecondary course credit hours that constitute full-time and part-time membership.
econdary courses, by submitting evidence, as described in state board rule, only of the district's or institute charter school's nonrefundable obligation to pay the student share of tuition for the postsecondary course on behalf of the pupil.
(II) The state board by rule shall specify the number of secondary and postsecondary course credit hours that constitute full-time and part-time membership.
(i) (I) For the 2024-25 budget year and each budget year thereafter, a district may include in its pupil enrollment pupils who were enrolled in the district prior to the pupil enrollment count day and then transferred out of the district prior to the pupil enrollment count day for the purpose of attending a recovery high school.
(II) Notwithstanding section 22-2-306, the department of education is not required to provide advance notice requirements to a school district or an institute charter school in implementing this subsection (10)(i).
(III) As used in this subsection (10)(i), "recovery high school" means a school that:
(A) Educates and supports students in recovery from substance use or co-occurring disorders, including self-harm and disordered eating;
(B) Intends that all students enrolled are working in an active and abstinence-focused program of recovery as determined by the student and the school;
(C) Provides support for families learning how to live with, and provide support for, their teens who are entering into the recovery lifestyle; and
(D) Meets state requirements for awarding a high school diploma.
(10.5) (a) "Pupil enrollment count day" means October 1 of each year; except that:
(I) In any year in which October 1 is a Saturday, a Sunday, or any other day on which school is not in session, except as described in subparagraphs (II) and (III) of this paragraph (a), the pupil enrollment count day is the Monday following that Saturday, Sunday, or other day;
(II) In any year in which a day of a major religious holiday occurs upon October 1, or, in years in which October 1 falls on a Saturday, Sunday, or other day on which school is not in session as described in subparagraph (I) of this paragraph (a), or upon the Monday directly following October 1, the pupil enrollment count day is the first school day immediately following the conclusion of the holiday; and
(III) The department of education is authorized to establish alternative dates for determining pupil enrollment in appropriate circumstances, including, but not limited to, when schools are on a year-round schedule pursuant to section 22-32-109 (1)(n) and pupils will be on authorized breaks on October 1 within the applicable budget year; except that such alternative dates shall be set not more than forty-five school days after the first school day of the applicable school year.
(b) The state board shall promulgate rules establishing the meaning of "major religious holiday" for the purposes of this subsection (10.5).
(10.7) "Small rural district" means a district that the department of education determines is a rural district, based on the geographic size of the district and the distance of the district from the nearest large, urbanized area, and that has a funded pupil count of fewer than one thousand pupils in kindergarten through twelfth grade.
(10.8) "Special education pupils" means the number of district pupils who are children with disabilities, as defined in section 22-20-103 (5).
(11) "Specific ownership tax revenue paid to the district" means the amount of specific ownership tax revenue received by the district pursuant to section 42-3-107 (24), C.R.S., for the prior budget year that is attributable to all property tax levies made by the district except those property tax levies made for the purpose of satisfying bonded indebtedness obligations, both principal and interest, and those property tax levies authorized at elections held under the provisions of former section 22-53-117 or section 22-54-108 or 22-54-108.5.
section 42-3-107 (24), C.R.S., for the prior budget year that is attributable to all property tax levies made by the district except those property tax levies made for the purpose of satisfying bonded indebtedness obligations, both principal and interest, and those property tax levies authorized at elections held under the provisions of former section 22-53-117 or section 22-54-108 or 22-54-108.5.
(12) "State average per pupil revenues" means the total program of all districts for any budget year divided by the total funded pupil count of all districts for said budget year.
(13) "State board" means the state board of education.
(14) "Statewide average percentage of at-risk pupils" means the total number of at-risk pupils in all districts, as determined in accordance with subsection (1.5) of this section, divided by the pupil enrollment of all districts, as determined in accordance with subsection (10) of this section.
(15) "Supplemental kindergarten enrollment" means the number calculated by subtracting five-tenths from the full-day kindergarten factor for the applicable budget year and then multiplying that number by the number of pupils in the district who are enrolled part-time in a kindergarten educational program for the applicable budget year. For the purposes of this subsection (15), the full-day kindergarten factor is fifty-eight hundredths of a full-day pupil.
(16) "TREP program" means the teacher recruitment education and preparation program created in section 22-35-108.5.
C.R.S. § 22-54-103.1 Protection of student data
22-54-103.1. Protection of student data. Notwithstanding any provision of this article 54, the department of education, the state charter school institute, and each school district and public school shall comply with all federal and state laws regarding the protection of student data, including the federal "Family Educational Rights and Privacy Act of 1974", 20 U.S.C. sec. 1232g, as amended, and all regulations and guidelines adopted pursuant to it, and the "Student Data Transparency and Security Act", article 16 of this title 22, and any rules promulgated pursuant to it. At a minimum, this includes redacting information as required to comply with federal and state laws regarding the protection of student data in published documents or reports regarding funding pursuant to this article 54.
C.R.S. § 22-54-103.2 District total program formula report
22-54-103.2. District total program formula report. (1) Beginning January 2026, and each January thereafter, the department of education shall report, at a minimum, the information described in subsection (2) of this section to the education committees of the house of representatives and the senate, or their successor committees, as part of the "SMART Act" presentation required pursuant to part 2 of article 7 of title 2.
(2) In its report described pursuant to subsection (1) of this section, the department of education shall report, at a minimum, data demonstrating:
(a) The successes and challenges of determining a district's total program pursuant to section 22-54-103.3 for reports concerning the 2025-26 budget year through the 2029-30 budget year, and the successes and challenges of determining a district's total program pursuant to section 22-54-103.5 for reports concerning the 2030-31 budget year and each budget year thereafter;
(b) How district total program, determined pursuant to section 22-54-103.3 for reports concerning the 2025-26 budget year through the 2029-30 budget year and determined pursuant to section 22-54-103.5 for reports concerning the 2030-31 budget year and each budget year thereafter, is being used at the school level, including traditional public schools, district charter schools, and institute charter schools, and information currently reported by the department of education in district performance snapshots; and
(c) Trends and challenges with declining pupil enrollment, influxes of new arrival students, and students who enroll in or disenroll from any public school, including charter schools.
(3) At a minimum, the data described in subsection (2) of this section must include:
(a) The statewide average amount of per pupil revenue for an at-risk pupil;
(b) The statewide average amount of per pupil revenue for an English language learner pupil;
(c) The statewide average amount of per pupil revenue for a special education pupil;
(d) The district average amount of per pupil revenue for an at-risk pupil;
(e) The district average amount of per pupil revenue for an English language learner pupil;
(f) The district average amount of per pupil revenue for a special education pupil;
(g) The per pupil revenue for each public school in the district; and
(h) The projected share of per pupil revenue for each public school in the district, based on enrollment.
(4) Notwithstanding the requirement in section 24-1-136 (11)(a)(I), the requirement to submit the report required in this section continues indefinitely.
C.R.S. § 22-54-103.3 District total program - 2025-26 through 2029-30 budget years - definitions - repeal
22-54-103.3. District total program - 2025-26 through 2029-30 budget years - definitions - repeal. (1) (a) Notwithstanding any provision of law to the contrary, for the 2025-26 budget year through the 2029-30 budget year, the department of education shall determine each district's total program pursuant to this section. The district's total program is available to the district to fund the costs of providing public education, and, except as otherwise provided in section 22-54-105, the district has the discretion to determine the amounts and purposes for budgeting and expending its district total program money.
(b) Notwithstanding subsection (1)(a) of this section to the contrary, if a district is an institute charter school's accounting district, then the district total program determination pursuant to this section also represents the institute charter school's financial base of support for public education, even though the institute charter school is not the district's school. The amount of the district's state share of total program that is withheld from the district and paid to the state charter school institute pursuant to section 22-54-115 (1.3) is not available to or under the control of the district but is available to and under the control of the institute charter school's governing board to fund the costs of providing public education to students enrolled in the institute charter school. The institute charter school has the discretion to determine the amounts and purposes for budgeting and expending its total program money.
(c) As used in this section, "for the 2025-26 budget year through the 2029-30 budget year" means the 2025-26 budget year, the 2026-27 budget year, the 2027-28 budget year, the 2028-29 budget year, and the 2029-30 budget year.
(2) For the 2025-26 budget year through the 2029-30 budget year, the department of education shall calculate each district's total program pursuant to sections 22-54-103.5 and 22-54-104.
(3) For the 2025-26 budget year through the 2029-30 budget year, a district's total program is the greater of the district's total program calculation pursuant to section 22-54-104 plus one-half percent of the district's total program calculation pursuant to section 22-54-104, or:
(a) For the 2025-26 budget year, the amount calculated pursuant to section 22-54-104 plus an amount equal to eighteen percent of the difference between the district's total program calculation pursuant to section 22-54-103.5 and the district's total program calculation pursuant to section 22-54-104;
(b) For the 2026-27 budget year, the amount calculated pursuant to section 22-54-104 plus an amount equal to thirty-four percent of the difference between the district's total program calculation pursuant to section 22-54-103.5 and the district's total program calculation pursuant to section 22-54-104;
(c) For the 2027-28 budget year, the amount calculated pursuant to section 22-54-104 plus an amount equal to fifty percent of the difference between the district's total program calculation pursuant to section 22-54-103.5 and the district's total program calculation pursuant to section 22-54-104;
(d) For the 2028-29 budget year, the amount calculated pursuant to section 22-54-104 plus an amount equal to sixty-six percent of the difference between the district's total program calculation pursuant to section 22-54-103.5 and the district's total program calculation pursuant to section 22-54-104; and
ction 22-54-103.5 and the district's total program calculation pursuant to section 22-54-104;
(d) For the 2028-29 budget year, the amount calculated pursuant to section 22-54-104 plus an amount equal to sixty-six percent of the difference between the district's total program calculation pursuant to section 22-54-103.5 and the district's total program calculation pursuant to section 22-54-104; and
(e) For the 2029-30 budget year, the amount calculated pursuant to section 22-54-104 plus an amount equal to eighty-two percent of the difference between the district's total program calculation pursuant to section 22-54-103.5 and the district's total program calculation pursuant to section 22-54-104.
(4) For the 2024-25 budget year through the 2029-30 budget year, the joint budget committee shall monitor the fiscal impact of the district total program determinations pursuant to this section and the fiscal impact of the transition to the total program formula pursuant to section 22-54-103.5. At a minimum, the joint budget committee shall consider immediate and forecasted economic conditions, the impact or trend of the statewide total local share of total program funding, the impact or trend of the state education fund, and any other data-driven considerations necessary to ensure the sustainable transition to and implementation of a new total program formula. The joint budget committee and the general assembly may take action necessary to ensure the sustainable transition to and implementation of a new total program formula. On or after January 1, 2025, when the department of education makes mid-year adjustments, the joint budget committee shall develop a sustainability plan that makes findings and recommendations regarding how the general assembly can fully fund total program determinations pursuant to sections 22-54-103.3 and 22-54-103.5. On or after January 1, 2026, and on or after January 1 each year thereafter, when the department of education makes mid-year adjustments, the joint budget committee shall review the sustainability plan and update it as necessary.
(5) (a) As used in this subsection (5), unless the context otherwise requires:
(I) "Assessment year" means a budget year when the latter half of the budget year occurs during an even-numbered calendar year.
(II) "Inflation" means, for any budget year, the annual percentage change in the United States department of labor statistics consumer price index for Denver-Boulder, or its applicable successor index, for all items paid by all urban consumers for the calendar year before the applicable budget year.
(III) "Non-assessment year" means a budget year when the latter half of the budget year occurs during an odd-numbered calendar year.
(b) (I) Notwithstanding any provision of this article 54, for the 2024-25 budget year through the 2029-30 budget year, if the joint budget committee determines that any one of the conditions described in subsection (5)(c) of this section occurred:
(A) For the next budget year, and for each budget year thereafter, the department of education shall calculate and determine each district's total program pursuant to the calculation and determination required for the budget year when the condition described in subsection (5)(c) of this section occurred; and
(B) The joint budget committee shall promptly notify the speaker of the house of representatives; the president of the senate; the minority leaders of the house of representatives and the senate; the education committees of the house of representatives and the senate, or any successor committees; and the commissioner of the department of education that the condition described in subsection (5)(c) of this section occurred, and that each district's total program will be calculated and determined pursuant to subsection (5)(b)(I) of this section for the next budget year, and for each budget year thereafter.
committees of the house of representatives and the senate, or any successor committees; and the commissioner of the department of education that the condition described in subsection (5)(c) of this section occurred, and that each district's total program will be calculated and determined pursuant to subsection (5)(b)(I) of this section for the next budget year, and for each budget year thereafter.
(II) Notwithstanding any provision of this article 54, during the 2024-25 budget year, if the joint budget committee determines that any one of the conditions described in subsection (5)(c) of this section occurred, for the 2025-26 budget year, the department of education shall calculate and determine each district's total program pursuant to the calculation and determination required pursuant to section 22-54-104.
(c) (I) The requirements described in subsection (5)(b) of this section are initiated if:
(A) In an assessment year, the percent change in the statewide total local share of total program funding for the current budget year to the statewide total local share of the total program funding for the prior budget year is an amount that is less than inflation minus two percent;
(B) In a non-assessment year, the statewide total local share of total program funding for the current budget year compared to the statewide total local share of the total program funding for the prior budget year is an amount that decreased by two percent or more; or
(C) In either an assessment year or a non-assessment year, the March revenue forecast relied on by the general assembly in setting the budget for the next state fiscal year estimates that the income tax diversion to the state education fund, as required pursuant to section 17 of article IX of the state constitution, will decrease by five percent or more in either the current budget year or the next budget year.
(II) The requirements described in subsection (5)(b) of this section are initiated if any of the following estimate that the conditions described in subsection (5)(c)(I)(A) or (5)(c)(I)(B) of this section will occur:
(A) Information concerning local share of total program funding relevant to this article 54 contained in a December revenue forecast prepared by the legislative council staff;
(B) Information contained in the final fiscal note prepared by the legislative council staff concerning the estimated impact of an act of the general assembly that becomes law that reduces property taxes; or
(C) Information contained in the fiscal impact statement in the ballot information booklet prepared by the director of research of the legislative council of the general assembly pursuant to section 1-40-124.5, concerning the estimated impact of an initiative or referred measure that is approved by the people and becomes law upon official declaration of the vote by the governor, that reduces property taxes.
(6) This section is repealed, effective July 1, 2031.
C.R.S. § 22-54-103.5 District total program - rules - legislative declaration - repeal
22-54-103.5. District total program - rules - legislative declaration - repeal. (1) (a) For the 2030-31 budget year and each budget year thereafter, the department of education shall use this section to determine each district's total program. The district's total program is available to the district to fund the costs of providing public education, and, except as otherwise provided in section 22-54-105, the district has the discretion to determine the amounts and purposes for budgeting and expending its district total program money.
(b) Notwithstanding subsection (1)(a) of this section to the contrary, if a district is an institute charter school's accounting district, then the district total program determination pursuant to this section also represents the institute charter school's financial base of support for public education, even though the institute charter school is not the district's school. The amount of the district's state share of total program that is withheld from the district and paid to the state charter school institute pursuant to section 22-54-115 (1.3) is not available to or under the control of the district but is available to and under the control of the institute charter school's governing board to fund the costs of providing public education to students enrolled in the institute charter school. The institute charter school has the discretion to determine the amounts and purposes for budgeting and expending its total program money.
(c) (I) Notwithstanding any provision of law to the contrary, for the 2025-26 budget year through the 2029-30 budget year, the department of education shall calculate each district's total program pursuant to this section for the purpose of determining each district's total program pursuant to section 22-54-103.3. The district's total program is available to the district to fund the costs of providing public education, and, except as otherwise provided in section 22-54-105, the district has the discretion to determine the amounts and purposes for budgeting and expending its district total program money.
(II) Notwithstanding subsection (1)(c)(I) of this section to the contrary, if a district is an institute charter school's accounting district, then the district total program calculation pursuant to this section also represents the institute charter school's financial base of support for public education, even though the institute charter school is not the district's school. The amount of the district's state share of total program that is withheld from the district and paid to the state charter school institute pursuant to section 22-54-115 (1.3) is not available to or under the control of the district but is available to and under the control of the institute charter school's governing board to fund the costs of providing public education to students enrolled in the institute charter school. The institute charter school has the discretion to determine the amounts and purposes for budgeting and expending its total program money.
(III) This subsection (1)(c) is repealed, effective July 1, 2031.
(2) District total program formula. A district's total program is:
District foundation funding
+ District at-risk funding
+ District English language learner funding
+ District special education funding
+ District cost of living factor funding
+ District locale factor funding
+ District size factor funding
+ District extended high school funding
+ District online funding.
(3) Statewide base per pupil funding. (Reserved)
(4) Funded pupil count. Funded pupil count is:
dation funding
+ District at-risk funding
+ District English language learner funding
+ District special education funding
+ District cost of living factor funding
+ District locale factor funding
+ District size factor funding
+ District extended high school funding
+ District online funding.
(3) Statewide base per pupil funding. (Reserved)
(4) Funded pupil count. Funded pupil count is:
(a) The district's online pupil enrollment for the applicable budget year plus the district's supplemental kindergarten enrollment for the applicable budget year plus the district's extended high school pupil enrollment for the applicable budget year plus the greater of:
(I) The district's pupil enrollment for the applicable budget year;
(II) The average of the district's pupil enrollment for the applicable budget year and the district's pupil enrollment for the immediately preceding budget year;
(III) The average of the district's pupil enrollment for the applicable budget year and the district's pupil enrollment for the two immediately preceding budget years; or
(IV) The average of the district's pupil enrollment for the applicable budget year and the district's pupil enrollment for the three immediately preceding budget years.
(b) (I) Notwithstanding any provision of law to the contrary, for purposes of subsection (4)(a) of this section, a district's funded pupil count includes the certified pupil enrollment and online pupil enrollment of each operating institute charter school for which the district is the accounting district, as provided pursuant to subsections (4)(b)(II) and (4)(b)(III) of this section. The department of education shall add the institute charter school's certified pupil enrollment and online pupil enrollment to the funded pupil count of the district prior to calculating the district's total program pursuant to this section.
(II) For purposes of subsection (4)(b)(I) of this section, each operating institute charter school's certified pupil enrollment is the greater of:
(A) The operating institute charter school's pupil enrollment for the applicable budget year;
(B) The average of the operating institute charter school's pupil enrollment for the applicable budget year and the operating institute charter school's pupil enrollment for the immediately preceding budget year;
(C) The average of the operating institute charter school's pupil enrollment for the applicable budget year and the operating institute charter school's pupil enrollment for the two immediately preceding budget years; or
(D) The average of the operating institute charter school's pupil enrollment for the applicable budget year and the operating institute charter school's pupil enrollment for the three immediately preceding budget years.
(III) Notwithstanding any provision of law to the contrary, for purposes of subsection (4)(b)(II) of this section, an operating institute charter school's pupil enrollment includes its online student enrollment, except for multi-district online school student enrollment.
(c) The general assembly finds and declares that for the purposes of section 17 of article IX of the state constitution, averaging a district's pupil enrollment for the applicable budget year and the district's pupil enrollment for the three immediately preceding budget years pursuant to this subsection (4), and averaging an operating institute charter school's student enrollment and online pupil enrollment pursuant to this subsection (4), is a program for accountable education reform and may therefore receive funding from the state education fund created in section 17 (4) of article IX of the state constitution.
ollment for the three immediately preceding budget years pursuant to this subsection (4), and averaging an operating institute charter school's student enrollment and online pupil enrollment pursuant to this subsection (4), is a program for accountable education reform and may therefore receive funding from the state education fund created in section 17 (4) of article IX of the state constitution.
(d) (I) Notwithstanding any provision of law to the contrary, for the purposes of this subsection (4), a district's pupil enrollment for the applicable budget year and a district's pupil enrollment for a preceding budget year do not include a pupil who is or was enrolled in a charter school that was originally authorized by the district but was subsequently converted, on or after July 1, 2010, to an institute charter school or to a charter school of a district contiguous to the originally authorizing district.
(II) Notwithstanding any provision of this subsection (4) to the contrary, for the purposes of this subsection (4), if a district's funded pupil count calculated pursuant to this subsection (4) for a budget year is fewer than sixty students, the district's funded pupil count for the budget year is sixty students.
(5) District foundation funding. A district's foundation funding is:
(Statewide base per pupil funding x (District funded pupil count - District extended high school pupil enrollment - District online pupil enrollment)).
(6) District at-risk funding. (a) A district's at-risk funding is:
(Statewide base per pupil funding x Twenty-five percent) x District at-risk pupil enrollment.
(b) Notwithstanding subsection (6)(a) of this section, if a district's funded pupil count is less than seven thousand pupils and the district percentage of at-risk pupils is seventy percent or greater, the district's at-risk funding is:
(Statewide base per pupil funding x Thirty-two percent) x District at-risk pupil enrollment.
(7) District English language learner funding. A district's English language learner funding is:
(Statewide base per pupil funding x Twenty-five percent) x District English language learner pupil enrollment.
(8) District extended high school funding. (a) A district's extended high school funding is:
(District extended high school pupil enrollment x $9,588, or an amount determined pursuant subsection (8)(b) of this section).
(b) The dollar amount in subsection (8)(a) of this section must increase by the same percentage that the statewide base per pupil funding for the applicable budget year is increased. The amount must be rounded to the nearest dollar.
(9) District online funding. (a) A district's online funding is:
(District online pupil enrollment x $9,588, or an amount determined pursuant to subsection (9)(b) of this section).
(b) The dollar amount in subsection (9)(a) of this section must increase by the same percentage that the statewide base per pupil funding for that budget year is increased. The amount must be rounded to the nearest dollar.
(10) District special education pupil funding. A district's special education pupil funding is:
(Statewide base per pupil funding x Twenty-five percent) x District special education pupil enrollment.
(11) District cost of living factor funding - rules. (a) A district's cost of living factor funding is:
(Statewide base per pupil funding x (District funded pupil count - District extended high school pupil enrollment - District online pupil enrollment) x District cost of living factor).
is:
(Statewide base per pupil funding x Twenty-five percent) x District special education pupil enrollment.
(11) District cost of living factor funding - rules. (a) A district's cost of living factor funding is:
(Statewide base per pupil funding x (District funded pupil count - District extended high school pupil enrollment - District online pupil enrollment) x District cost of living factor).
(b) (I) A district's cost of living factor is determined pursuant to subsection (11)(c) of this section; except that, notwithstanding this subsection (11) to the contrary, a district's cost of living factor must not exceed twenty-three percent.
(II) The cost of living factor allowed for each district pursuant to this subsection (11) reflects the differences in the costs of housing, goods, and services among regions in which districts are located. The factor does not reflect any annual increase in the costs of housing, goods, and services caused by inflation.
(c) (I) For the 2025-26 budget year, a district's cost of living factor is the district's cost of living amount identified in the 2023 cost of living analysis adjusted for labor pool areas, divided by the minimum cost of living amount for a district identified in the 2023 cost of living analysis adjusted for labor pool areas, minus one.
(II) For the 2026-27 and 2027-28 budget years, a district's cost of living factor is the district's cost of living amount identified in the 2025 cost of living analysis adjusted for labor pool areas, divided by the minimum cost of living amount for a district identified in the 2025 cost of living analysis adjusted for labor pool areas, minus one.
(III) For every two-year budget year period thereafter, a district's cost of living factor is the district's cost of living amount, identified in the biennial cost of living analysis adjusted for labor pool areas, divided by the minimum cost of living amount for a district identified in the most recent cost of living analysis adjusted for labor pool areas, minus one.
(IV) The cost of living factor for each district must be certified to the department of education by legislative council staff for each two-year period thereafter based upon a new cost of living analysis. The certification must be made no later than April 15 of the applicable year and is effective for the budget year beginning on July 1 of that year and the budget year thereafter.
(V) The department of education shall transfer a portion of the total amount appropriated by the general assembly in the annual general appropriation bill for that budget year for assistance to public schools, public school finance, and state share of districts' total program funding to the legislative council to fund the cost of living analysis required pursuant to this subsection (11). The amount transferred by the department of education must not exceed the maximum amount specified in a footnote related to this appropriation in the annual general appropriation bill for that budget year. The remainder of the amount appropriated for assistance to public schools, public school finance, and state share of districts' total program funding must be distributed to school districts in the manner provided in section 22-54-106 (4)(c).
cation must not exceed the maximum amount specified in a footnote related to this appropriation in the annual general appropriation bill for that budget year. The remainder of the amount appropriated for assistance to public schools, public school finance, and state share of districts' total program funding must be distributed to school districts in the manner provided in section 22-54-106 (4)(c).
(d) (I) The department of education shall promulgate rules for the assignment of a cost of living factor to any new district organized pursuant to article 30 of this title 22, except for new districts that are created as the result of a deconsolidation as described in section 22-30-102 (2)(a), until the cost of living factor for the district is certified by legislative council staff pursuant to this section.
(II) The rules promulgated pursuant to this subsection (11)(d) must be designed to provide neither an incentive nor a disincentive to the organization of new districts pursuant to article 30 of this title 22 and must include provisions to ensure that the cost of living factor within a new district is not reduced solely because the new district is the result of a consolidation of existing districts. The rules must consider the cost of living factors assigned to the districts that are affected by the organization of the new district and the circumstances of the new district based on the most recent cost of living analysis performed by the legislative council.
(III) New districts that are created as the result of a deconsolidation as described in section 22-30-102 (2)(a) retain the cost of living factor of the district from which they were separated until the cost of living factor for the new district is certified by the legislative council staff pursuant to this section.
(12) District locale factor funding. (a) A district's locale factor funding is:
(Statewide base per pupil funding x (District funded pupil count - District extended high school pupil enrollment - District online pupil enrollment) x District locale factor).
(b) A district's locale factor is:
(I) Twenty-five percent, if the district is classified as rural remote;
(II) Twenty percent, if the district is classified as rural distant;
(III) Fifteen percent, if the district is classified as rural fringe;
(IV) Ten percent, if the district is classified as town remote;
(V) Five percent, if the district is classified as town distant;
(VI) Two and one-half percent, if the district is classified as town fringe;
(VII) Zero percent, if the district is classified as suburban small;
(VIII) Zero percent, if the district is classified as suburban midsize;
(IX) Zero percent, if the district is classified as suburban large;
(X) Zero percent, if the district is classified as city small;
(XI) Zero percent, if the district is classified as city midsize; or
(XII) Zero percent, if the district is classified as city large.
(c) Notwithstanding subsection (12)(a) of this section, if a district is classified as rural remote or town remote, the district's locale factor funding is the amount determined pursuant to subsection (12)(a) of this section plus one hundred thousand dollars.
(d) A district's classification, as described pursuant to subsection (12)(b) or (12)(c) of this section, is determined by the latest classifications or classification criteria issued by the national center for education statistics in the institute of education sciences of the United States department of education.
d pursuant to subsection (12)(a) of this section plus one hundred thousand dollars.
(d) A district's classification, as described pursuant to subsection (12)(b) or (12)(c) of this section, is determined by the latest classifications or classification criteria issued by the national center for education statistics in the institute of education sciences of the United States department of education.
(e) Notwithstanding subsection (12)(d) of this section, if a district does not align with a classification issued by the national center for education statistics, the department of education shall designate the district's locale factor based on considerations that align it with a similarly situated district that has a classification issued by the national center for education statistics. If the department of education is required to designate the district's locale factor pursuant to this subsection (12)(e), the department of education shall consult with legislative counsel staff concerning the adjustment for any information necessary to make an appropriate designation.
(13) District size factor funding. (a) A district's size factor funding is:
(Statewide base per pupil funding x (District funded pupil count - District extended high school pupil enrollment - District online pupil enrollment) x District size factor).
(b) A district's size factor is:
(I) If the district's funded pupil count is less than two hundred seventy-six:
0.5457 + (0.00376159 x The difference between the funded pupil count and two hundred seventy-six).
(II) If the district's funded pupil count is two hundred seventy-six or more but less than four hundred fifty-nine:
0.2385 + (0.00167869 x The difference between the funded pupil count and four hundred fifty-nine).
(III) If the district's funded pupil count is four hundred fifty-nine or more but less than one thousand twenty-seven:
0.1215 + (0.00020599 x The difference between the funded pupil count and one thousand twenty-seven).
(IV) If the district's funded pupil count is one thousand twenty-seven or more but less than two thousand two hundred ninety-three:
0.0533 + (0.00005387 x The difference between the funded pupil count and two thousand two hundred ninety-three).
(V) If the district's funded pupil count is two thousand two hundred ninety-three or more but less than three thousand five hundred:
0.0368 + (0.00001367 x The difference between the funded pupil count and three thousand five hundred).
(VI) If the district's funded pupil count is three thousand five hundred or more but less than six thousand five hundred:
0.0297 + (0.00000473 x The difference between the funded pupil count and six thousand five hundred).
(VII) If the district's funded pupil count is six thousand five hundred or more:
0.00.
(c) (I) If the reorganization of a district or districts results in a district involved in the reorganization having a greater size factor than the original district or districts had for the budget year immediately preceding reorganization, the districts involved in the reorganization must use, for each budget year, the size factor the original district had prior to the reorganization or, if two or more districts reorganize into a single district, the size factor of the original district with the lowest size factor for the budget year immediately preceding reorganization. A district involved in the reorganization shall not, for any budget year, use the size factor that would otherwise be provided pursuant to this subsection (13).
(II) If the reorganization of a district or districts results in a district involved in the reorganization having a lower size factor than the original district or districts had for the budget year immediately preceding reorganization, the new district or districts must use a size factor determined as follows:
use the size factor that would otherwise be provided pursuant to this subsection (13).
(II) If the reorganization of a district or districts results in a district involved in the reorganization having a lower size factor than the original district or districts had for the budget year immediately preceding reorganization, the new district or districts must use a size factor determined as follows:
(A) For the first budget year following reorganization, the size factor of the original district for the budget year immediately preceding reorganization or, if two or more districts are involved in the reorganization, the weighted average size factor of the original districts for the budget year immediately preceding reorganization. For purposes of this subsection (13)(c)(II)(A), the weighted average size factor is the sum of the amounts calculated by multiplying the funded pupil counts of the original districts by the size factor of the original districts and dividing that sum by the total funded pupil count of the original districts.
(B) For the second budget year following reorganization, the size factor for the immediately preceding budget year minus an amount equal to one-fifth of the difference between the size factor for the immediately preceding budget year and the size factor determined pursuant to subsection (13)(b) of this section;
(C) For the third budget year following reorganization, the size factor for the immediately preceding budget year minus an amount equal to one-fourth of the difference between the size factor for the immediately preceding budget year and the size factor determined pursuant to subsection (13)(b) of this section;
(D) For the fourth budget year following reorganization, the size factor for the immediately preceding budget year minus an amount equal to one-third of the difference between the size factor for the immediately preceding budget year and the size factor determined pursuant to subsection (13)(b) of this section;
(E) For the fifth budget year following reorganization, the size factor for the immediately preceding budget year minus an amount equal to one-half of the difference between the size factor for the immediately preceding budget year and the size factor determined pursuant to subsection (13)(b) of this section; and
(F) For the sixth budget year following reorganization and budget years thereafter, the size factor determined pursuant to subsection (13)(b) of this section.
(14) Total program funding. (Reserved)
C.R.S. § 22-54-104 District total program - legislative declaration - definitions - repeal
22-54-104. District total program - legislative declaration - definitions - repeal. (1) (a) For every budget year through the 2024-25 budget year, this section must be used to determine each district's total program. The district's total program is available to the district to fund the costs of providing public education, and, except as otherwise provided in section 22-54-105, the district has the discretion to determine the amounts and purposes for budgeting and expending its total program money.
(b) Notwithstanding subsection (1)(a) of this section to the contrary, if a district is an institute charter school's accounting district, then the total program determination pursuant to this section also represents the institute charter school's financial base of support, even though the institute charter school is not a school of the district. The amount of the district's state share of total program that is withheld from the district and paid to the state charter school institute pursuant to section 22-54-115 (1.3) is not available to or under the control of the district but is under the control of the institute charter school's governing board to fund the costs of providing public education to pupils enrolled in the institute charter school. The institute charter school has the discretion to determine the amounts and purposes for budgeting and expending its total program money.
(c) (I) Notwithstanding any provision of law to the contrary, for the 2025-26 budget year through the 2029-30 budget year, the department of education shall calculate each district's total program pursuant to this section for the purpose of determining each district's total program pursuant to section 22-54-103.3. The district's total program is available to the district to fund the costs of providing public education, and, except as otherwise provided in section 22-54-105, the district has the discretion to determine the amounts and purposes for budgeting and expending its district total program money.
(II) Notwithstanding subsection (1)(c)(I) of this section to the contrary, if a district is an institute charter school's accounting district, then the district total program calculation pursuant to this section also represents the institute charter school's financial base of support for public education, even though the institute charter school is not the district's school. The amount of the district's state share of total program that is withheld from the district and paid to the state charter school institute pursuant to section 22-54-115 (1.3) is not available to or under the control of the district but is available to and under the control of the institute charter school's governing board to fund the costs of providing public education to students enrolled in the institute charter school. The institute charter school has the discretion to determine the amounts and purposes for budgeting and expending its total program money.
-115 (1.3) is not available to or under the control of the district but is available to and under the control of the institute charter school's governing board to fund the costs of providing public education to students enrolled in the institute charter school. The institute charter school has the discretion to determine the amounts and purposes for budgeting and expending its total program money.
(2) (a) (I) to (III.7) Repealed.
(III.8) (Deleted by amendment, L. 2002, p. 1734, § 3, effective June 7, 2002.)
(IV) (Renumbered as paragraph (a.5) of this subsection (2).)
(V) and (VI) Repealed.
(VII) Except as otherwise provided in this subsection (2), subsection (6) of this section, or section 22-54-104.3, a district's total program for the 2003-04 budget year through the 2006-07 budget year shall be the greater of the following:
(A) (District per pupil funding x (District funded pupil count - District online pupil enrollment)) + District at-risk funding + District online funding; or
(B) Minimum per pupil funding x District funded pupil count.
(VIII) Except as otherwise provided in this subsection (2), subsection (6) of this section, or section 22-54-104.3, a district's total program for the 2007-08 budget year and the 2008-09 budget year shall be the greater of the following:
(A) (District per pupil funding x (District funded pupil count - District online pupil enrollment)) + District at-risk funding + District online funding; or
(B) (Minimum per pupil funding x (District funded pupil count - District online pupil enrollment)) + District online funding.
(IX) Except as otherwise provided in this subsection (2), subsection (5)(g) of this section, or section 22-54-104.3, a district's total program for the 2009-10 budget year through the 2020-21 budget year is the greater of the following:
(A) (District per pupil funding x (District funded pupil count - District online pupil enrollment - District extended high school pupil enrollment)) + District at-risk funding + District online funding + District extended high school funding; or
(B) (Minimum per pupil funding x (District funded pupil count - District online pupil enrollment - District extended high school pupil enrollment)) + District online funding + District extended high school funding.
(X) Except as otherwise provided in this subsection (2) or section 22-54-104.3, a district's total program for the 2021-22 budget year and budget years thereafter is the greater of the following:
(A) (District per pupil funding x (District funded pupil count - District online pupil enrollment - District extended high school pupil enrollment)) + District at-risk funding + District English language learner funding + District online funding + District extended high school funding + District rural funding; or
(B) (Minimum per pupil funding x (District funded pupil count - District online pupil enrollment - District extended high school pupil enrollment)) + District online funding + District extended high school funding + District rural funding.
(a.5) Repealed.
ing + District English language learner funding + District online funding + District extended high school funding + District rural funding; or
(B) (Minimum per pupil funding x (District funded pupil count - District online pupil enrollment - District extended high school pupil enrollment)) + District online funding + District extended high school funding + District rural funding.
(a.5) Repealed.
(b) If the district percentage of at-risk pupils is greater than the statewide average percentage of at-risk pupils and the district's funded pupil count is greater than four hundred fifty-nine, the district's total program is the lesser of:
(I) The district's total program as calculated pursuant to paragraph (a) of this subsection (2); or
(II) (A) For the 2009-10 budget year through the 2020-21 budget year, the district's total program as calculated by: Adding the amount determined by multiplying the district's per pupil funding by four hundred fifty-nine to the amount determined by multiplying 12% of the district's per pupil funding by the district's at-risk pupils; then dividing the sum of those two amounts by four hundred fifty-nine; then multiplying the resulting amount by the district's funded pupil count minus the district's online pupil enrollment; and then adding the district's online funding.
(A.5) For the 2021-22 budget year and budget years thereafter, the district's total program as calculated by: Adding the amount determined by multiplying the district's per pupil funding by four hundred fifty-nine to the amount determined by multiplying 12% of the district's per pupil funding by the district's at-risk pupils and the amount determined by multiplying 8% of the district's per pupil funding by the district's English language learner pupils; then dividing the sum of those three amounts by four hundred fifty-nine; then multiplying the resulting amount by the district's funded pupil count minus the district's online pupil enrollment and minus the district's extended high school pupil enrollment; and then adding the district's online funding and adding the district's extended high school funding.
(B) For purposes of subsections (2)(b)(II)(A) and (2)(b)(II)(A.5) of this section only, a district's per pupil funding is calculated by establishing the district's per pupil funding in accordance with subsection (3) of this section except using the size factor for a district with a funded pupil count of four hundred fifty-nine and not the district's actual size factor.
(3) A district's per pupil funding shall be determined in accordance with the following formula:
((Statewide base per pupil funding x District personnel costs factor x District cost of living factor) + (Statewide base per pupil funding x District nonpersonnel costs factor)) x District size factor.
(3.5) Minimum per pupil funding is:
(a) For the 2003-04 budget year, $5,511;
(b) For the 2004-05 budget year through the 2006-07 budget year, the dollar amount set forth in paragraph (a) of this subsection (3.5) increased by the percentage by which the statewide base per pupil funding for that budget year, as specified in paragraph (a) of subsection (5) of this section, is increased over the statewide base per pupil funding for the 2003-04 budget year. Such amount shall be rounded to the nearest dollar.
(c) For the 2007-08 budget year, an amount equal to ninety-four and three tenths percent of the minimum per pupil funding base;
ge by which the statewide base per pupil funding for that budget year, as specified in paragraph (a) of subsection (5) of this section, is increased over the statewide base per pupil funding for the 2003-04 budget year. Such amount shall be rounded to the nearest dollar.
(c) For the 2007-08 budget year, an amount equal to ninety-four and three tenths percent of the minimum per pupil funding base;
(d) (I) For the 2008-09 budget year and budget years thereafter, an amount equal to ninety-five percent of the minimum per pupil funding base.
(II) (A) As used in this subsection (3.5), for the 2008-09 budget year, "minimum per pupil funding base" means the total of the calculation specified in sub-subparagraph (B) of this subparagraph (II) for all districts for the budget year divided by the statewide funded pupil count minus the statewide online pupil enrollment, for said budget year.
(B) The following calculation shall be used for the purpose of determining the minimum per pupil funding base pursuant to this subparagraph (II):
(District per pupil funding x (District funded pupil count - District online pupil enrollment)) + District at-risk funding.
(III) (A) As used in this subsection (3.5), for the 2009-10 budget year through the 2020-21 budget year, "minimum per pupil funding base" means the total of the calculation specified in subsection (3.5)(d)(III)(B) of this section for all districts for the budget year divided by the statewide funded pupil count minus the statewide online pupil enrollment and minus the statewide extended high school pupil enrollment, for said budget year.
(B) The following calculation is used for the purpose of determining the minimum per pupil funding base pursuant to this subsection (3.5)(d)(III):
(District per pupil funding x (District funded pupil count - District online pupil enrollment - District extended high school pupil enrollment)) + District at-risk funding.
(IV) (A) As used in this subsection (3.5), for the 2021-22 budget year and budget years thereafter, "minimum per pupil funding base" means the total of the calculation specified in subsection (3.5)(d)(IV)(B) of this section for all districts for the budget year divided by the statewide funded pupil count minus the statewide online pupil enrollment and minus the statewide extended high school pupil enrollment, for the applicable budget year.
(B) The following calculation is used to determine the minimum per pupil funding base pursuant to this subsection (3.5)(d)(IV):
(District per pupil funding x (District funded pupil count - District online pupil enrollment - District extended high school pupil enrollment)) + District at-risk funding + District English language learner funding.
(4) A district's at-risk funding shall be determined in accordance with one of the following formulas:
(a) (I) If the district percentage of at-risk pupils is equal to or less than the statewide average percentage of at-risk pupils or the district's funded pupil count is equal to or less than four hundred fifty-nine, the formula shall be:
(District per pupil funding x 12%) x District at-risk pupils.
(II) Repealed.
risk funding shall be determined in accordance with one of the following formulas:
(a) (I) If the district percentage of at-risk pupils is equal to or less than the statewide average percentage of at-risk pupils or the district's funded pupil count is equal to or less than four hundred fifty-nine, the formula shall be:
(District per pupil funding x 12%) x District at-risk pupils.
(II) Repealed.
(b) (I) If the district percentage of at-risk pupils is greater than the statewide average percentage of at-risk pupils and the district's funded pupil count is greater than four hundred fifty-nine, the formula shall be:
((District per pupil funding x 12%) x (Statewide average percentage of at-risk pupils x District pupil enrollment)) + ((District per pupil funding x District at-risk factor) x (District at-risk pupils - (Statewide average percentage of at-risk pupils x District pupil enrollment))).
(II) Repealed.
(4.3) A district's English language learner funding for the 2021-22 budget year and budget years thereafter is determined in accordance with the following formula:
(District per pupil funding x 8%) x English language learner pupils.
(4.5) A district's online funding shall be determined in accordance with the following formulas:
(a) Repealed.
(b) For the 2003-04 budget year through the 2006-07 budget year, the formula shall be:
(Minimum per pupil funding x District online pupil enrollment).
(c) (I) For the 2007-08 budget year and budget years thereafter, a district's online funding shall be:
(District online pupil enrollment x $6,135).
(II) Subject to the provisions of subparagraph (III) of this paragraph (c), for the 2008-09 budget year and budget years thereafter, the dollar amount set forth in subparagraph (I) of this paragraph (c) shall be increased by the percentage by which the statewide base per pupil funding for that budget year, as specified in paragraph (a) of subsection (5) of this section, is increased over the statewide base per pupil funding for the 2007-08 budget year, as specified in subparagraph (XIV) of paragraph (a) of subsection (5) of this section. Such amount shall be rounded to the nearest dollar.
(III) In any budget year in which the provisions of subsection (5)(g) of this section apply, the department of education shall calculate a district's reduction amount for online funding by multiplying the budget stabilization factor calculated for the applicable budget year pursuant to subsection (5)(g)(II)(A) of this section by the district's online funding calculated pursuant to subsection (4.5)(c)(II) of this section for the applicable budget year. A district's online funding for the applicable budget year shall be the greater of:
(A) The district's online funding amount calculated for the applicable budget year pursuant to subparagraph (II) of this paragraph (c) minus the district's reduction amount calculated for the applicable budget year pursuant to this subparagraph (III) for online funding; or
(B) An amount equal to the base per pupil funding amount specified in paragraph (a) of subsection (5) of this section for the applicable budget year multiplied by the district's online pupil enrollment for the applicable budget year.
(4.7) (a) For the 2024-25 budget year and budget years thereafter, a district's extended high school funding shall be determined in accordance with the following formula:
(District extended high school pupil enrollment x $6,135, or an amount determined pursuant to subsection (4)(d) of this section).
budget year multiplied by the district's online pupil enrollment for the applicable budget year.
(4.7) (a) For the 2024-25 budget year and budget years thereafter, a district's extended high school funding shall be determined in accordance with the following formula:
(District extended high school pupil enrollment x $6,135, or an amount determined pursuant to subsection (4)(d) of this section).
(b) (I) For the 2010-11 budget year and budget years thereafter through the 2023-24 budget year, the dollar amount set forth in subsection (4.7)(a) of this section must be increased by the percentage by which the statewide base per pupil funding for that budget year, as specified in subsection (5)(a) of this section, is increased over the statewide base per pupil funding for the 2007-08 budget year, as specified in subsection (5)(a)(XIV) of this section. The amount must be rounded to the nearest dollar.
(II) This subsection (4.7)(b) is repealed, effective July 1, 2026.
(c) Repealed.
(d) For the 2024-25 budget year and each budget year thereafter, the dollar amount set forth in subsection (4.7)(a) of this section must be increased by the percentage by which the statewide base per pupil funding for that budget year, as specified in subsection (5)(a) of this section, is increased over the statewide base per pupil funding for the 2007-08 budget year, as specified in subsection (5)(a)(XIV) of this section; except that the dollar amount that is multiplied by the number of full-time equivalent students included in the district's extended high school pupil enrollment who are the district's ASCENT program participants must not increase or exceed the dollar amount during the 2023-24 budget year. The amount must be rounded to the nearest dollar.
(4.9) (a) For the 2024-25 budget year and budget years thereafter, a district's district rural funding, if a district is eligible, is determined in accordance with the following formulas:
(I) For a small rural district, district rural funding is the greater of:
(A) (District funded pupil count x $470.75); or
(B) One hundred thousand dollars; or
(II) For a large rural district, district rural funding is the greater of:
(A) (District funded pupil count x $177.80); or
(B) One hundred thousand dollars.
(b) For the 2025-26 budget year and budget years thereafter, the dollar amounts set forth in subsection (4.9)(a) of this section are annually increased by the rate of inflation, as defined in section 22-55-102.
(5) For purposes of the formulas used in this section:
(a) (I) to (XII) Repealed.
(XIII) For the 2006-07 budget year, the statewide base per pupil funding shall be $4,863.87, which is an amount equal to $4,717.62 supplemented by $146.25 to account for inflation plus an additional one percentage point.
(XIV) For the 2007-08 budget year, the statewide base per pupil funding shall be $5,087.61, which is an amount equal to $4,863.87 supplemented by $223.74 to account for inflation plus an additional one percentage point.
(XV) For the 2008-09 budget year, the statewide base per pupil funding shall be $5,250.41, which is an amount equal to $5,087.61 supplemented by $162.80 to account for inflation plus an additional one percentage point.
(XVI) For the 2009-10 budget year, the statewide base per pupil funding shall be $5,507.68, which is an amount equal to $5,250.41 supplemented by $257.27 to account for inflation plus an additional one percentage point.
(XVII) For the 2010-11 budget year, the statewide base per pupil funding shall be $5,529.71, which is an amount equal to $5,507.68 supplemented by $22.03, to account for inflation plus an additional one percentage point.
(XVIII) For the 2011-12 budget year, the statewide base per pupil funding shall be $5,634.77, which is an amount equal to $5,529.71 supplemented by $105.06 to account for inflation.
II) For the 2010-11 budget year, the statewide base per pupil funding shall be $5,529.71, which is an amount equal to $5,507.68 supplemented by $22.03, to account for inflation plus an additional one percentage point.
(XVIII) For the 2011-12 budget year, the statewide base per pupil funding shall be $5,634.77, which is an amount equal to $5,529.71 supplemented by $105.06 to account for inflation.
(XIX) For the 2012-13 budget year, the statewide base per pupil funding is $5,843.26, which is an amount equal to $5,634.77 supplemented by $208.49 to account for inflation.
(XX) For the 2013-14 budget year, the statewide base per pupil funding is $5,954.28, which is an amount equal to $5,843.26, supplemented by $111.02 to account for inflation.
(XXI) For the 2014-15 budget year, the statewide base per pupil funding is $6,121, which is an amount equal to $5,954.28, supplemented by $166.72 to account for inflation.
(XXII) For the 2015-16 budget year, the statewide base per pupil funding is $6,292.39, which is an amount equal to $6,121, supplemented by $171.39 to account for inflation.
(XXIII) For the 2016-17 budget year, the statewide base per pupil funding is $6,367.90, which is an amount equal to $6,292.39, supplemented by $75.51 to account for inflation.
(XXIV) For the 2017-18 budget year, the statewide base per pupil funding is $6,546.20, which is an amount equal to $6,367.90, supplemented by $178.30 to account for inflation.
(XXV) For the 2018-19 budget year, the statewide base per pupil funding is $6,768.77, which is an amount equal to $6,546.20, supplemented by $222.57 to account for inflation.
(XXVI) For the 2019-20 budget year, the statewide base per pupil funding is $6,951.53, which is an amount equal to $6,768.77, supplemented by $182.76 to account for inflation.
(XXVII) For the 2020-21 budget year, the statewide base per pupil funding is $7,083.61, which is an amount equal to $6,951.53, supplemented by $132.08 to account for inflation.
(XXVIII) For the 2021-22 budget year, the statewide base per pupil funding is $7,225.28, which is an amount equal to $7,083.61, supplemented by $141.67 to account for inflation.
(XXIX) For the 2022-23 budget year, the statewide base per pupil funding is $7,478.16, which is an amount equal to $7,225.28, supplemented by $252.88 to account for inflation.
(XXX) For the 2023-24 budget year, the statewide base per pupil funding is $8,076.41, which is an amount equal to $7,478.16, supplemented by $598.25 to account for inflation.
(XXXI) For the 2024-25 budget year, the statewide base per pupil funding is $8,496.38, which is an amount equal to $8,076.41, supplemented by $419.97 to account for inflation.
(b) (I) to (I.4) Repealed.
(I.5) A district's size factor for the 2003-04 budget year and budget years thereafter shall be determined in accordance with the following formula:
If the district's fundedThe district's
pupil count is:size factor shall be:
Less than 2761.5457 + (0.00376159 x the difference
between the funded pupil count and 276)
276 or more but less than 4591.2385 + (0.00167869 x the difference
between the funded pupil count and 459)
459 or more but less than 1,0271.1215 + (0.00020599 x the difference
between the funded pupil count and 1,027)
1,027 or more but less than 2,2931.0533 + (0.00005387 x the difference
between the funded pupil count and 2,293)
2,293 or more but less than 3,5001.0368 + (0.00001367 x the difference
between the funded pupil count and 3,500)
3,500 or more but less than 5,0001.0297 + (0.00000473 x the difference
between the funded pupil count and 5,000)
5,000 or more1.0297
the funded pupil count and 1,027)
1,027 or more but less than 2,2931.0533 + (0.00005387 x the difference
between the funded pupil count and 2,293)
2,293 or more but less than 3,5001.0368 + (0.00001367 x the difference
between the funded pupil count and 3,500)
3,500 or more but less than 5,0001.0297 + (0.00000473 x the difference
between the funded pupil count and 5,000)
5,000 or more1.0297
(II) (A) Except as otherwise allowed for qualified school districts pursuant to sub-subparagraph (B) of this subparagraph (II), as it existed prior to July 1, 2001, if the reorganization of any district or districts results in any district involved in the reorganization having a higher size factor than the original district or districts had for the budget year immediately preceding reorganization, the districts involved in the reorganization shall be allowed, for each budget year, the size factor the original district had prior to the reorganization or, if two or more districts reorganize into a single district, the size factor of the original district with the lowest size factor for the budget year immediately preceding reorganization. Except as otherwise allowed for qualified school districts pursuant to sub-subparagraph (B) of this subparagraph (II), as it existed prior to July 1, 2001, no district involved in the reorganization shall, for any budget year, be allowed the size factor that would otherwise be provided by this paragraph (b).
(B) Repealed.
(III) If the reorganization of any district or districts results in any district involved in the reorganization having a lower size factor than the original district or districts had for the budget year immediately preceding reorganization, the new district or districts shall be allowed a size factor determined as follows:
(A) For the first budget year following reorganization, the size factor of the original district for the budget year immediately preceding reorganization or, if two or more districts are involved in the reorganization, the weighted average size factor of the original districts for the budget year immediately preceding reorganization. For purposes of this sub-subparagraph (A), the weighted average size factor shall be the sum of the amounts calculated by multiplying the funded pupil counts of the original districts by the size factor of the original districts and dividing that sum by the total funded pupil count of the original districts.
(B) For the second budget year following reorganization, the size factor for the prior budget year minus an amount equal to one-fifth of the difference between the size factor for the prior budget year and the size factor determined pursuant to subparagraph (I) of this paragraph (b);
(C) For the third budget year following reorganization, the size factor for the prior budget year minus an amount equal to one-fourth of the difference between the size factor for the prior budget year and the size factor determined pursuant to subparagraph (I) of this paragraph (b);
(D) For the fourth budget year following reorganization, the size factor for the prior budget year minus an amount equal to one-third of the difference between the size factor for the prior budget year and the size factor determined pursuant to subparagraph (I) of this paragraph (b);
(E) For the fifth budget year following reorganization, the size factor for the prior budget year minus an amount equal to one-half of the difference between the size factor for the prior budget year and the size factor determined pursuant to subparagraph (I) of this paragraph (b);
(F) For the sixth budget year following reorganization and budget years thereafter, the size factor determined pursuant to subparagraph (I) of this paragraph (b).
nization, the size factor for the prior budget year minus an amount equal to one-half of the difference between the size factor for the prior budget year and the size factor determined pursuant to subparagraph (I) of this paragraph (b);
(F) For the sixth budget year following reorganization and budget years thereafter, the size factor determined pursuant to subparagraph (I) of this paragraph (b).
(IV) The funded pupil count used to calculate a district's size factor pursuant to this subsection (5)(b) is the funded pupil count reduced by sixty-five percent of the number of pupils included in the funded pupil count that are enrolled in charter schools in the district; except that this subsection (5)(b)(IV) only applies to those districts with a funded pupil count of five hundred or fewer.
(c) (I) The cost of living factor allowed for each district pursuant to this paragraph (c) reflects the differences in the costs of housing, goods, and services among regions in which districts are located. Such factor does not reflect any annual increase in the costs of housing, goods, and services caused by inflation.
(II) (A) and (B) Repealed.
(B.1) Except as provided in subparagraph (IV) of this paragraph (c), for the 2000-01 budget year and budget years thereafter through the 2013-14 budget year, a district's cost of living factor is the district's cost of living factor for the prior budget year, but, if the percentage change in the district's cost of living amount from the previous cost of living study to the current cost of living study is greater than the percent increase in the income level used in the cost of living study, a district's cost of living factor is determined by dividing the percentage change in the district's cost of living amount from the previous cost of living study to the current cost of living study by the percent increase in the income level used in the cost of living study, dividing said amount by one thousand and rounding to the nearest one-thousandth of one percent, and adding the result obtained to the district's cost of living factor for the prior budget year.
(C) For purposes of this subparagraph (II) and subparagraph (II.5) of this paragraph (c), a district's cost of living amount refers to the values as adjusted for district labor pool areas.
(II.5) Except as provided in subparagraph (IV) of this paragraph (c), for the 2014-15 budget year and budget years thereafter, a district's cost of living factor is the district's cost of living factor for the prior budget year; except that:
(A) If the percent increase in the income level used in the cost of living study is one percent or less and if the percentage change in the district's cost of living amount from the previous cost of living study to the current cost of living study is greater than one percent, a district's cost of living factor is determined by dividing the percentage change in the district's cost of living amount from the previous cost of living study to the current cost of living study by one percent, dividing said amount by one thousand and rounding to the nearest thousandth of one percent and adding the result obtained to the district's cost of living factor for the prior budget year; or
trict's cost of living factor is determined by dividing the percentage change in the district's cost of living amount from the previous cost of living study to the current cost of living study by one percent, dividing said amount by one thousand and rounding to the nearest thousandth of one percent and adding the result obtained to the district's cost of living factor for the prior budget year; or
(B) If the percent increase in the income level used in the cost of living study is more than one percent and if the percentage change in the district's cost of living amount from the previous cost of living study to the current cost of living study is greater than the percent increase in the income level used in the cost of living study, a district's cost of living factor is determined by dividing the percentage change in the district's cost of living amount from the previous cost of living study to the current cost of living study by the percent increase in the income level used in the cost of living study, dividing said amount by one thousand and rounding to the nearest thousandth of one percent and adding the result obtained to the district's cost of living factor for the prior budget year.
(III) (A) Based upon the cost of living analysis conducted pursuant to the SB 93-87 setting category study, the staff of the legislative council shall certify the cost of living factor for each district to the department of education no later than ten days following April 27, 1994. Such cost of living factors shall be effective for the 1994-95 budget year and the budget year thereafter. The cost of living factor for each district shall be certified to the department by the staff of the legislative council for each two-year period thereafter based upon a new cost of living analysis. The certification shall be made no later than April 15 of the applicable year and shall be effective for the budget year beginning on July 1 of such year and the budget year thereafter. If the income level used in a cost of living analysis does not increase above the income level used in the previous cost of living analysis, the cost of living factor for each district remains the same as the cost of living factor derived from the previous cost of living analysis.
(B) For the 2003-04 budget year and each budget year thereafter in which a new cost of living analysis is required pursuant to sub-subparagraph (A) of this subparagraph (III), the department of education shall transfer a portion of the total amount appropriated by the general assembly in the annual general appropriation bill for that budget year for assistance to public schools, public school finance, state share of districts' total program funding to the legislative council to fund the cost of living analysis required by sub-subparagraph (A) of this subparagraph (III). The amount transferred by the department shall not exceed the maximum amount specified in a footnote related to this appropriation in the annual general appropriation bill for that budget year. The remainder of the amount appropriated for assistance to public schools, public school finance, state share of districts' total program funding shall be distributed to school districts in the manner provided in section 22-54-106 (4)(c).
(IV) (A) The department of education shall promulgate rules and regulations for the assignment of a cost of living factor to any new district organized pursuant to article 30 of this title, except for new districts that are created as the result of a deconsolidation as described in section 22-30-102 (2)(a), until the cost of living factor for such district is certified by the staff of the legislative council pursuant to subparagraph (III) of this paragraph (c).
egulations for the assignment of a cost of living factor to any new district organized pursuant to article 30 of this title, except for new districts that are created as the result of a deconsolidation as described in section 22-30-102 (2)(a), until the cost of living factor for such district is certified by the staff of the legislative council pursuant to subparagraph (III) of this paragraph (c).
(B) The rules and regulations promulgated pursuant to this subparagraph (IV) shall be designed to provide neither an incentive nor a disincentive to the organization of new districts pursuant to article 30 of this title and shall include provisions to ensure that the cost of living factor within a new district is not reduced solely because the new district is the result of a consolidation of existing districts. Such rules and regulations shall consider the cost of living factors assigned to the districts that are affected by the organization of the new district and the circumstances of the new district based on the most recent cost of living analysis performed by the legislative council.
(C) New districts that are created as the result of a deconsolidation as described in section 22-30-102 (2)(a) shall retain the cost of living factor of the district from which they were separated until the cost of living factor for the new district is certified by the staff of the legislative council pursuant to subparagraph (III) of this paragraph (c).
(d) A district's personnel costs factor for the 1994-95 budget year and budget years thereafter shall be determined in accordance with the following formula:
If the district's fundedThe district's
pupil count is:personnel costs factor shall be:
Less than 453.50.8250 - (0.0000639 x the difference
between the funded pupil count and 453.5)
453.5 or more but less than 1,567.50.8595 - (0.0000310 x the difference
between the funded pupil count and 1,567.5)
1,567.5 or more but less than 6,6820.8850 - (0.0000050 x the difference
between the funded pupil count and 6,682)
6,682 or more but less than 30,0000.9050 - (0.0000009 x the difference
between the funded pupil count and 30,000)
30,000 or more0.9050
(e) A district's nonpersonnel costs factor for the 1994-95 budget year and budget years thereafter shall be the difference between 1.00 and the district's personnel costs factor.
(f) (I) If the district percentage of at-risk pupils is greater than the statewide average percentage of at-risk pupils and the district's funded pupil count is greater than four hundred fifty-nine but not in excess of fifty thousand, the district's at-risk factor shall be 12% plus a 0.30 percentage point for each percentage point that the district percentage of at-risk pupils exceeds the statewide average percentage of at-risk pupils; except that no district's at-risk factor shall exceed 30%.
(II) If the district percentage of at-risk pupils is greater than the statewide average percentage of at-risk pupils and the district's funded pupil count is greater than fifty thousand, the district's at-risk factor shall be 12% plus a 0.36 percentage point for each percentage point that the district percentage of at-risk pupils exceeds the statewide average percentage of at-risk pupils; except that no district's at-risk factor shall exceed 30%.
is greater than the statewide average percentage of at-risk pupils and the district's funded pupil count is greater than fifty thousand, the district's at-risk factor shall be 12% plus a 0.36 percentage point for each percentage point that the district percentage of at-risk pupils exceeds the statewide average percentage of at-risk pupils; except that no district's at-risk factor shall exceed 30%.
(g) Repealed.
(5.5) For the 2024-25 budget year, and each budget year thereafter, the department of education and the staff of the legislative council shall determine, based on budget projections, the amount to ensure that, for the 2024-25 budget year, the sum of total program funding for all districts, including funding for institute charter schools, is not less than nine billion seven hundred thirty-five million seven hundred sixty-seven thousand four hundred twenty-nine dollars ($9,735,767,429); except that the department of education and the staff of the legislative council shall make mid-year revisions to replace projections with actual figures, including, but not limited to, actual pupil enrollment, assessed valuations, and specific ownership tax revenue from the prior year, to determine any necessary changes in the amount of the reduction to maintain total program funding for the applicable budget year that is consistent with this subsection (5.5).
(6) (a) and (b) Repealed.
(c) The definitions contained in section 22-54-104.3 shall be applicable to this subsection (6).
(7) (a) For purposes of this section, "funded pupil count" means the district's online pupil enrollment for the applicable budget year plus the district's supplemental kindergarten enrollment for the applicable budget year plus the district's extended high school pupil enrollment for the applicable budget year plus the greater of:
(I) The district's pupil enrollment for the applicable budget year;
(II) The average of the district's pupil enrollment for the applicable budget year and the district's pupil enrollment for the immediately preceding budget year;
(III) The average of the district's pupil enrollment for the applicable budget year and the district's pupil enrollment for the two immediately preceding budget years;
(IV) The average of the district's pupil enrollment for the applicable budget year and the district's pupil enrollment for the three immediately preceding budget years; or
(V) The average of the district's pupil enrollment for the applicable budget year and the district's pupil enrollment for the four immediately preceding budget years.
(b) Notwithstanding any provision of law to the contrary, for purposes of subsection (7)(a) of this section, a district's funded pupil count includes the certified pupil enrollment and online pupil enrollment of each operating institute charter school for which the district is the accounting district, as provided pursuant to subsections (7)(c) and (7)(d) of this section. The department of education shall add the institute charter school's certified pupil enrollment and online pupil enrollment to the funded pupil count of the district prior to calculating the district's total program pursuant to this section.
h operating institute charter school for which the district is the accounting district, as provided pursuant to subsections (7)(c) and (7)(d) of this section. The department of education shall add the institute charter school's certified pupil enrollment and online pupil enrollment to the funded pupil count of the district prior to calculating the district's total program pursuant to this section.
(c) For purposes of subsection (7)(b) of this section, each operating institute charter school's certified pupil enrollment is the greater of:
(I) The operating institute charter school's pupil enrollment for the applicable budget year;
(II) The average of the operating institute charter school's pupil enrollment for the applicable budget year and the operating institute charter school's pupil enrollment for the immediately preceding budget year;
(III) The average of the operating institute charter school's pupil enrollment for the applicable budget year and the operating institute charter school's pupil enrollment for the two immediately preceding budget years;
(IV) The average of the operating institute charter school's pupil enrollment for the applicable budget year and the operating institute charter school's pupil enrollment for the three immediately preceding budget years; or
(V) The average of the operating institute charter school's pupil enrollment for the applicable budget year and the operating institute charter school's pupil enrollment for the four immediately preceding budget years.
(d) Notwithstanding any provision of law to the contrary, for purposes of subsection (7)(c) of this section, an operating institute charter school's pupil enrollment includes its online pupil enrollment, except for multi-district online school pupil enrollment.
(e) The general assembly finds and declares that for the purposes of section 17 of article IX of the state constitution, averaging a district's pupil enrollment for the applicable budget year and the district's pupil enrollment for the four immediately preceding budget years pursuant to this subsection (7), and averaging an operating institute charter school's pupil enrollment and online pupil enrollment pursuant to this subsection (7), is a program for accountable education reform and may therefore receive funding from the state education fund created in section 17 (4) of article IX of the state constitution.
(f) Notwithstanding any provision of law to the contrary, for the purposes of this subsection (7), a district's pupil enrollment for the applicable budget year and a district's pupil enrollment for any preceding budget year do not include a pupil who is or was enrolled in a charter school that was originally authorized by the district but was subsequently converted, on or after July 1, 2010, to an institute charter school or to a charter school of a district contiguous to the originally authorizing district.
(g) Notwithstanding any provision of this subsection (7) to the contrary, for the purposes of this subsection (7), if a district's funded pupil count calculated pursuant to this subsection (7) for a budget year is fewer than fifty pupils, the district's funded pupil count for the budget year is fifty pupils.
l or to a charter school of a district contiguous to the originally authorizing district.
(g) Notwithstanding any provision of this subsection (7) to the contrary, for the purposes of this subsection (7), if a district's funded pupil count calculated pursuant to this subsection (7) for a budget year is fewer than fifty pupils, the district's funded pupil count for the budget year is fifty pupils.
(h) Solely for the purpose of averaging pupil enrollment pursuant to subsection (7)(a) of this section for a district that operates a full-day kindergarten educational program, the department of education shall adjust the district's pupil enrollments for the 2018-19, 2017-18, 2016-17, and 2015-16 budget years by counting each pupil enrolled in a full-day kindergarten educational program in one of those budget years as a full-time student. The adjustment to pupil enrollment made pursuant to this subsection (7)(h) does not affect or change the funded pupil count used to calculate a district's fiscal year spending limitation pursuant to section 20 of article X of the state constitution for a budget year commencing before July 1, 2019.
(8) This section is repealed, effective July 1, 2031.
C.R.S. § 22-54-104.1 General fund appropriations requirements - maintenance of effort base
22-54-104.1. General fund appropriations requirements - maintenance of effort base. (Repealed)
C.R.S. § 22-54-104.2 Legislative declaration
22-54-104.2. Legislative declaration. (1) The general assembly hereby finds and declares that, for purposes of section 17 of article IX of the state constitution, the increase in the at-risk factor pursuant to section 22-54-104 (5)(f)(II) for districts whose percentage of at-risk pupils is greater than the statewide average percentage of at-risk pupils and whose funded pupil count is greater than fifty thousand, the requirement that districts that receive at-risk funding spend a portion of their at-risk funding on implementation of the district's English language proficiency program pursuant to section 22-54-105 (3)(b)(I) and the increase in the at-risk factor from 11.2% to 12% for the 2005-06 budget year and each budget year thereafter pursuant to section 22-54-104 (2)(b)(II) and (5)(f) are important elements of accountable programs to meet state academic standards and may therefore receive funding from the state education fund created in section 17 (4) of article IX of the state constitution.
(2) Repealed.
(3) The general assembly further finds and declares that, for purposes of section 17 of article IX of the state constitution, the requirement that school districts provide educational services to juveniles pursuant to section 22-32-141 and that the school districts receive reimbursement for providing the services pursuant to section 22-54-114 (4)(b), is part of providing accountable programs to meet state academic standards and may therefore receive funding from the state education fund created in section 17 (4) of article IX of the state constitution.
(4) The general assembly finds and declares that, for purposes of section 17 of article IX of the state constitution, the expansion of the definition of "at-risk pupils", as defined in section 22-54-103 (1.5)(a)(VI), to include district pupils eligible for reduced-price lunch pursuant to the provisions of the federal "Richard B. Russell National School Lunch Act", 42 U.S.C. sec. 1751 et seq., and the addition of English language learner funding pursuant to section 22-54-104 (4.3) are important elements of accountable programs to meet state academic standards and may therefore receive funding from the state education fund created in section 17 (4) of article IX of the state constitution.
(5) The general assembly further finds and declares that, for purposes of section 17 of article IX of the state constitution, the construction and implementation of the new at-risk measure described in section 22-54-104.6, including the collection of the necessary data to implement the new at-risk measure described in section 22-54-104.6 (9)(a), is an important part of providing accountable programs to meet state academic standards and may therefore receive funding from the state education fund created in section 17 (4) of article IX of the state constitution.
C.R.S. § 22-54-104.3 Total program for budget years - special provisions
22-54-104.3. Total program for budget years - special provisions.
(1) to (2.6) Repealed.
(2.7) (a) Notwithstanding the provisions of this article 54, a district's total program for the applicable budget year must not exceed the district's total program for the prior budget year multiplied by one hundred percent plus the district's maximum annual percentage change in the applicable fiscal year spending.
(b) For purposes of this subsection (2.7), "maximum annual percentage change in the applicable fiscal year spending" means the percentage change in fiscal year spending allowed by section 20 of article X of the state constitution based upon the definition of inflation found in said section 20 and based upon the definition of local growth as the percentage change between the district's funded pupil count during the immediately preceding October and the district's current year October funded pupil count.
(c) Repealed.
(d) (I) If a district's total program is calculated pursuant to subsection (2.7)(a) of this section and the district is capable of receiving an increase in its total program within the limitations on its fiscal year spending for the applicable budget year under section 20 of article X of the state constitution, the district may certify to the department that it may receive an additional increase in its total program for the applicable budget year in an amount equal to the lesser of:
(A) The difference between the district's total program for the applicable budget year calculated pursuant to subsection (2.7)(a) of this section and the district's total program for the applicable budget year determined pursuant to this article 54; or
(B) The difference between the district's total program for the applicable budget year calculated pursuant to paragraph (a) of this subsection (2.7) and the district's allowable fiscal year spending for the applicable budget year under section 20 of article X of the state constitution.
(II) Each district eligible for an increase pursuant to this paragraph (d) shall certify to the department the exact dollar amount of increase that the district can accept. Such certification shall be submitted no later than December 1 of the applicable budget year and must be reviewed and approved by an auditor for the district.
(3) Repealed.
(4) (Deleted by amendment, L. 95, p. 613, § 15, effective May 22, 1995.)
(5) and (6) Repealed.
C.R.S. § 22-54-104.5 School finance study
22-54-104.5. School finance study. (Repealed)
C.R.S. § 22-54-104.6 Implementation of at-risk measure - working group - creation - department duties - reports - legislative declaration - definitions - repeal
22-54-104.6. Implementation of at-risk measure - working group - creation - department duties - reports - legislative declaration - definitions - repeal. (1) (a) The general assembly finds and declares that implementing a new at-risk measure for identifying students who are at risk of below-average academic performance because of socioeconomic disadvantages or poverty will benefit Colorado students by:
(I) Ensuring that public schools are able to participate in universal free meals programs and reducing the paperwork and administrative burden on public schools participating in those programs;
(II) Identifying at-risk students directly through their participation in certain public benefit programs without the need to collect forms or other verification of eligibility, which often leads to the undercounting of students in the public schools that need resources to serve these students; and
(III) Recognizing factors beyond household income that place a student at risk of below-average academic performance.
(b) Therefore, it is the intent of the general assembly to create a working group convened by the commissioner of education to determine how to construct and implement the new at-risk measure for use in the state's public school funding formula.
(2) As used in this section, unless the context otherwise requires:
(a) "Children's basic health plan" has the same meaning as set forth in section 25.5-8-103.
(b) "Commissioner" means the commissioner of education appointed pursuant to section 1 of article IX of the state constitution.
(c) "Identified student percentage" means the percentage of a district's or institute charter school's student enrollment who are certified as eligible for free meals under the school lunch program based on documentation of benefit receipt or categorical eligibility as described in 7 CFR 245.6, or any successor regulations.
(d) "Medicaid" has the same meaning as "medical assistance" as set forth in section 25.5-4-103.
(e) "School lunch program" means the federal "Richard B. Russell National School Lunch Act" created in 42 U.S.C. sec. 1751, et seq.
(3) Beginning in the 2025-26 budget year, there is created a new at-risk measure in the public school funding formula for identifying students who are at risk of below-average academic outcomes because of socioeconomic disadvantage or poverty. The new at-risk measure replaces the at-risk measure in effect for the 2024-25 budget year. The new at-risk measure is designed to allocate financial resources to public schools to serve the needs of at-risk students. The new at-risk measure includes:
(a) A district's or institute charter school's identified student percentage, supplemented by students identified through Colorado's participation in the demonstration project operated pursuant to 42 U.S.C. sec. 1758 (b)(15) for direct certification for children receiving benefits through medicaid and the children's basic health plan; and
(b) Student needs that are weighted based on at least five socioeconomic-status neighborhood factors, linked to each student's census block group.
(4) On or before August 15, 2022, the commissioner shall convene a working group to prepare for the implementation in the 2024-25 budget year of the new at-risk measure created in subsection (3) of this section.
(5) (a) The working group consists of staff of the departments of health care policy and financing and human services, appointed by the executive directors of those departments in consultation with the commissioner, and other members appointed by the commissioner pursuant to subsection (5)(b) of this section. Each appointing authority shall appoint working group members on or before August 1, 2022.
5) (a) The working group consists of staff of the departments of health care policy and financing and human services, appointed by the executive directors of those departments in consultation with the commissioner, and other members appointed by the commissioner pursuant to subsection (5)(b) of this section. Each appointing authority shall appoint working group members on or before August 1, 2022.
(b) The commissioner shall appoint members to the working group to provide representation for the following groups:
(I) Staff of the department of education;
(II) Staff of the state charter school institute;
(III) District chief financial officers or school finance directors;
(IV) Superintendents of districts;
(V) School principals and directors of charter schools;
(VI) School social workers or nurses;
(VII) Child welfare education liaisons;
(VIII) The education data advisory committee created in section 22-2-304;
(IX) A statewide organization that represents educators;
(X) A statewide organization that represents school district boards of education;
(XI) A statewide advocacy group for charter schools;
(XII) An advocacy organization that represents rural districts;
(XIII) A statewide organization that represents parents;
(XIV) A statewide organization that represents school nutrition service providers;
(XV) Advocacy groups for children in poverty;
(XVI) Advocacy groups working to end hunger in Colorado; and
(XVII) Any other groups with relevant qualifications or expertise.
(6) In appointing members to the working group, the commissioner shall ensure, to the extent practicable, that the membership reflects the geographic diversity of the state, including members from rural, urban, and suburban districts and charter schools, as well as large and small districts. The commissioner shall also ensure representation from districts that serve a high number of at-risk students under the current school funding formula.
(7) The commissioner, or a member appointed by the commissioner, shall serve as chair of the working group. Members of the working group serve without compensation and without reimbursement for expenses.
(8) The commissioner, in consultation with the executive directors of the departments of health care policy and financing and human services, may form issue subgroups, consisting of working group members and others with relevant experience or expertise, to consider the issues addressed by the working group.
(9) The working group shall address issues concerning the construction and implementation of the new at-risk measure created in subsection (3) of this section. Among other considerations, the construction and implementation of the new at-risk measure may include:
(a) Collecting the necessary data to implement the new at-risk measure, which may include consideration of a survey of available data, the level at which data is collected, data sharing and data links, student data privacy, and minimizing the burden of data collection;
(b) Developing the neighborhood socioeconomic-status index, including the determination of five or more index factors, which may include median household income, homeownership rate, the percentage of adults twenty-five years of age or older with a bachelor's degree or higher, the percentage of children who are fostered or raised by a nonparental relative, or the percentage of households where a non-English language is spoken;
(c) Once census blocks are assigned a socioeconomic-status index value, determining how a student's neighborhood socioeconomic-status index value should be incorporated into the at-risk measure and how it will impact students identified as part of the district's or institute charter school's identified student percentage;
ve, or the percentage of households where a non-English language is spoken;
(c) Once census blocks are assigned a socioeconomic-status index value, determining how a student's neighborhood socioeconomic-status index value should be incorporated into the at-risk measure and how it will impact students identified as part of the district's or institute charter school's identified student percentage;
(d) Determining the composition of at-risk factor funding based on the identification of students through the new at-risk measure and ensuring that at-risk factor funding is equitably distributed to improve academic outcomes for identified students;
(e) Determining how districts and institute charter schools will demonstrate that at-risk funding is being expended to serve students identified through the new at-risk measure and resulting at-risk factor funding;
(f) Determining the process for identifying students during the first year of implementation and the design and length of a hold-harmless provision for districts and charter schools;
(g) Conducting pre-implementation modeling and testing using actual student data for each district and charter school, if available;
(h) Considering the impact of the new at-risk measure on other programs that rely on or reference the identification of at-risk students pursuant to this article 54; and
(i) Any other issues deemed relevant by the commissioner.
(10) Not later than January 31, 2023, the commissioner shall submit a report to the legislative interim committee on school finance, the joint budget committee, and the education committees of the house of representatives and the senate, or any successor committees, including:
(a) A summary of the progress of the working group in resolving issues concerning the composition and implementation of the new at-risk measure and at-risk factor funding;
(b) Findings and recommendations of the working group for implementation of the new at-risk measure, including recommendations for any legislation necessary to implement the new at-risk measure, as well as financial resources needed to administer the new at-risk measure;
(c) A summary of any financial modeling of the new at-risk measure for individual districts or charter schools, if available; and
(d) An estimate of the impact of the new at-risk measure on the cost of total program funding.
(11) The department of education shall apply to the United States secretary of agriculture to participate in the demonstration project operated pursuant to 42 U.S.C. sec. 1758 (b)(15) for direct certification for children receiving medicaid benefits, with the intent that the demonstration project is implemented statewide to the extent allowable under federal law. If the state is selected to participate in the demonstration project, the department of education shall comply with all of the requirements of the demonstration project, including entering into an agreement with the department of health care policy and financing to establish procedures by which a student may be certified, without further application, as meeting the eligibility requirements for free or reduced-price meals pursuant to the national school breakfast program and the national school lunch program based on information collected by the department of health care policy and financing in implementing the medicaid program.
(11.3) The department of education shall collect data necessary to identify individual student census block groups.
(11.5) (a) In order to prepare for the implementation of the new at-risk measure for the 2024-25 budget year, the department of education shall conduct pre-implementation modeling and testing of the new at-risk measure. At a minimum, the department shall simulate 2024-25 budget year total program calculations, including the new at-risk measure recommended by the working group instead of the at-risk measure in effect for the 2023-24 budget year.
ation of the new at-risk measure for the 2024-25 budget year, the department of education shall conduct pre-implementation modeling and testing of the new at-risk measure. At a minimum, the department shall simulate 2024-25 budget year total program calculations, including the new at-risk measure recommended by the working group instead of the at-risk measure in effect for the 2023-24 budget year.
(b) Not later than January 5, 2024, the commissioner of education shall submit a report to the education committees of the senate and house of representatives, or any successor committees, and the joint budget committee, including:
(I) A summary of the outcomes of the modeling and testing using the new at-risk measure, and the anticipated effects on the cost of total program funding;
(II) An identification of issues encountered in the modeling and testing using the new at-risk measure; and
(III) Recommendations for any legislation necessary to implement the new at-risk measure for the 2024-25 budget year, as well as financial resources needed to administer the new at-risk measure.
(11.7) Pursuant to House Bill 22-1202, for the 2022-23 budget year, the general assembly appropriated one hundred sixty-three thousand three hundred thirty-eight dollars from the general fund for the purposes of this section. Any unexpended money remaining at the end of the 2022-23 budget year from this appropriation may be used by the department in the 2023-24 budget year without further appropriation for the purposes of this section.
(12) Subsections (4) to (11) of this section are repealed, effective July 1, 2025.
C.R.S. § 22-54-104.7 Public school finance - task force - creation - duties - report - definitions - repeal
22-54-104.7. Public school finance - task force - creation - duties - report - definitions - repeal. (1) The commissioner shall create and convene the public school finance task force. The purpose of the task force is to examine and make recommendations concerning making the school finance formula simpler, less regressive, and more adequate, understandable, transparent, equitable, and student-centered.
(a) The task force membership consists of the following voting members:
(I) Appointed by the president of the senate:
(A) One member who is a superintendent of a school district whose district percentage of at-risk pupils is greater than the statewide average percentage of at-risk pupils;
(B) One member who is a chief financial officer of a school district whose district percentage of English language learner pupils is greater than the statewide average percentage of English language learner pupils;
(C) One member who represents an organization that represents teachers;
(D) One member who represents an organization with expertise in school finance; and
(E) One member who is a principal;
(II) Appointed by the minority leader of the senate:
(A) One member who is a superintendent of a school district whose average assessed property value is less than the statewide average of assessed property value;
(B) One member who is a school leader of a charter school whose percentage of at-risk pupils is greater than the statewide average percentage of at-risk pupils;
(C) One member who represents an organization with expertise in school finance; and
(D) One member who represents an organization that represents children and families;
(III) Appointed by the speaker of the house of representatives:
(A) One member who is a superintendent of a rural school district or small rural school district;
(B) One member who is a school leader of a charter school with a percentage of English language learner pupils that is greater than the statewide average percentage of English language learner pupils in charter schools;
(C) Two members who represent organizations with expertise in school finance; and
(D) One member who is a teacher;
(IV) Appointed by the minority leader of the house of representatives:
(A) One member who is a chief financial officer of a small rural school district;
(B) One member who represents the charter school institute; and
(C) One member who represents an organization with expertise in business and kindergarten through twelfth grade education.
(b) The task force membership consists of the following non-voting members:
(I) The director of the legislative council staff, or the director's designee;
(II) The director of the joint budget committee staff, or the director's designee; and
(III) The commissioner's designee from the department of education who has technical expertise in school finance.
(2) The task force shall meet at the call of the chair not more than eight times following the first meeting from July 2023 through December 2023. Meetings may be held in person, through the use of audio-visual communication technology, or both. The task force is a state public body for purposes of section 24-6-402, and meetings of the task force are subject to section 24-6-402. The task force is subject to the provisions of the "Colorado Open Records Act", part 2 of article 72 of title 24.
(3) (a) The task force members serve without compensation but may be reimbursed for expenses directly relating to their service on the task force.
(b) If a vacancy occurs, the original appointing authority shall promptly appoint a new member who meets the same requirements as the member who vacated the task force.
(4) (a) The department of education shall provide to the task force staff support, meeting space, and audio-visual communication technology resources, upon request of the chair.
rectly relating to their service on the task force.
(b) If a vacancy occurs, the original appointing authority shall promptly appoint a new member who meets the same requirements as the member who vacated the task force.
(4) (a) The department of education shall provide to the task force staff support, meeting space, and audio-visual communication technology resources, upon request of the chair.
(b) The department shall contract with a third-party entity with expertise in task force facilitation and stakeholder input to assist with the administration of the task force and drafting the report pursuant to subsection (6) of this section.
(5) The task force shall make findings and recommendations regarding the following changes to the school finance formula to occur for the 2024-25 budget year:
(a) Eliminating the use of multiplicative indexes for cost of living, personnel and non-personnel costs, and district size;
(b) Recalibrating the cost of living factor, capping the cost of living factor, or alternative methods to account for the cost of living, including through categorical funding. A recommendation concerning a revised cost of living factor must be able to regularly change as a result of the biennial cost of living study.
(c) Prioritizing student needs in the formula, including measures, to the extent possible, that align the at-risk factor, English language learner factor, and special education categorical funding based upon available evidence-based research on student-centered funding that has a direct impact on student outcomes;
(d) Revising the size factor to incorporate considerations other than or in addition to student enrollment, including the remoteness of a school district; and
(e) Securing equalization in mill levy overrides for institute charter schools based upon the school district where the institute charter school is geographically located, including considerations for students who do not reside in the school district where the institute charter school is geographically located, multi-district online programs, and total program funding.
(6) (a) Not later than January 31, 2024, the task force shall submit a report of its findings and recommendations to the education committees of the senate and house of representatives, or any successor committees, and the joint budget committee.
(b) The task force's report must include findings of actual outcomes on school districts and institute charter schools if the recommendations were adopted.
(7) (a) The task force shall develop the parameters for a study to examine and make recommendations concerning the components and costs necessary to adequately provide Colorado students a free and uniform public education.
(b) The department of education shall contract with two independent entities, each of whom shall conduct a study and publish a report concerning the parameters developed by the task force pursuant to subsection (7)(a) of this section.
(c) In selecting the two independent entities, the department of education shall select entities that represent different perspectives concerning school finance for the purpose of generating different examinations and recommendations concerning the components and costs necessary to adequately provide Colorado students a free and uniform public education.
uant to subsection (7)(a) of this section.
(c) In selecting the two independent entities, the department of education shall select entities that represent different perspectives concerning school finance for the purpose of generating different examinations and recommendations concerning the components and costs necessary to adequately provide Colorado students a free and uniform public education.
(d) Not later than January 3, 2025, the two independent entities shall submit their reports of findings and recommendations to the task force. Not later than January 3, 2025, the commissioner shall submit the reports to the education committees of the senate and house of representatives, or any successor committees, and the joint budget committee.
(8) Any money appropriated for the 2023-24 budget year by the general assembly to the department of education for the purposes of this section that remains unspent at the end of the 2023-24 budget year may be used by the department of education through the 2024-25 budget year without further appropriation and must not be used for any other purpose than the purposes set forth in this section.
(9) As used in this section, unless the context otherwise requires:
(a) "Commissioner" means the commissioner of education appointed pursuant to section 1 of article IX of the state constitution.
(b) "Rural school district" means a school district in Colorado that the department of education determines is rural, based on the geographic size of the district and the distance from the nearest large, urbanized area, and that had a funded pupil count for the prior budget year of one thousand pupils or more but less than six thousand five hundred pupils.
(c) "Small rural school district" means a school district in Colorado that the department of education determines is small rural, based on the geographic size of the district and the distance from the nearest large, urbanized area, and that had a funded pupil count for the prior budget year of less than one thousand pupils.
(d) "Task force" means the public school finance task force created pursuant to this section.
(10) This section is repealed, effective July 1, 2025.
C.R.S. § 22-54-105 Instructional supplies and materials - capital reserve and insurance reserve - at-risk funding - preschool funding
22-54-105. Instructional supplies and materials - capital reserve and insurance reserve - at-risk funding - preschool funding. (1) (a) Prior to the 2009-10 budget year, every district shall budget the amount determined pursuant to paragraph (b) of this subsection (1) to be allocated, in the discretion of the board of education, to the instructional supplies and materials account, the instructional capital outlay account, or the other instructional purposes account in the general fund created by section 22-45-103 (1)(a)(II), or among such accounts. Moneys may be transferred among the three accounts. The moneys in such accounts shall be used for the purposes set forth in section 22-45-103 (1)(a)(II) and may not be expended by the district for any other purpose. Any moneys in such accounts which are not projected to be expended during a budget year shall be budgeted for the purposes set forth in section 22-45-103 (1)(a)(II) in the next budget year. Nothing in this subsection (1) shall be construed to require that interest on moneys in such accounts be specifically allocated to such accounts. Any moneys remaining in any such account that have not been expended prior to the 2009-10 budget year shall be budgeted for the purposes set forth in section 22-45-103 (1)(a)(II) in the 2009-10 budget year or any budget year thereafter.
(b) (I) The amount to be budgeted in any budget year prior to the 2009-10 budget year shall be the amount determined by multiplying one hundred thirty-four dollars by the district's funded pupil count minus the district's online pupil enrollment.
(II) (A) For the 1998-99 budget year through the 2007-08 budget year, the dollar amount required to be budgeted per pupil pursuant to this paragraph (b) shall be increased each year by the same percentage that the statewide base per pupil funding is increased pursuant to section 22-54-104 (5). For the 2008-09 budget year, the minimum dollar amount required to be budgeted per pupil pursuant to this paragraph (b) shall be increased by the rate of inflation. The amount of any increase pursuant to this paragraph (b) shall be rounded to the nearest dollar.
(B) Repealed.
(III) Repealed.
(IV) (Deleted by amendment, L. 2009, (SB 09-256), ch. 294, p. 1548, § 3, effective May 21, 2009.)
(c) For purposes of this subsection (1), instructional supplies and materials include, but are not limited to, supplies, textbooks, library books, periodicals, and other supplies and materials. Instructional capital outlay includes those expenditures which result in the acquisition of fixed assets for instructional purposes, or additions thereto, which the board of education anticipates will have benefits for more than one year. Other instructional purposes include expenses incurred in providing transportation for pupils to and from school-sponsored instructional activities which occur outside the classroom and costs incurred for repair or maintenance services for equipment which is directly used for instructional purposes. Instructional supplies and materials, instructional capital outlay, and other instructional purposes are limited to those functions accounts and objects accounts as prescribed by the state board of education.
ool-sponsored instructional activities which occur outside the classroom and costs incurred for repair or maintenance services for equipment which is directly used for instructional purposes. Instructional supplies and materials, instructional capital outlay, and other instructional purposes are limited to those functions accounts and objects accounts as prescribed by the state board of education.
(d) (Deleted by amendment, L. 2009, (SB 09-256), ch. 294, p. 1548, § 3, effective May 21, 2009.)
(2) (a) Except as otherwise provided in paragraph (c) of this subsection (2), prior to the 2009-10 budget year, every district shall budget the amount determined pursuant to paragraph (b) of this subsection (2) to be allocated, in the discretion of the board of education, to the capital reserve fund created by section 22-45-103 (1)(c), to a fund or an account within the general fund established in accordance with generally accepted accounting principles solely for the management of risk-related activities as identified in section 24-10-115, C.R.S., and article 13 of title 29, C.R.S., or among such allowable funds and accounts. Such moneys shall be used for the purposes set forth in section 22-45-103 (1)(c) and (1)(e) and may not be expended by the district for any other purpose. The board of education may transfer moneys among these allowable funds and accounts when such transfer is deemed necessary by the board. Any moneys remaining in any such fund or account that have not been expended prior to the 2009-10 budget year shall be budgeted for the purposes set forth in section 22-45-103 (1)(c) and (1)(e) in the 2009-10 budget year or any budget year thereafter.
(b) (I) The amount to be budgeted in any budget year prior to the 2009-10 budget year shall be the amount determined by multiplying two hundred sixteen dollars by the district's funded pupil count minus the district's online pupil enrollment. Such amount shall be the minimum required to be budgeted, and the district may elect to budget up to eight hundred dollars multiplied by the district's funded pupil count minus the district's online pupil enrollment.
(II) (A) For the 1998-99 budget year through the 2007-08 budget year, the minimum dollar amount required to be budgeted per pupil pursuant to this paragraph (b) shall be increased each year by the same percentage that the statewide base per pupil funding is increased pursuant to section 22-54-104 (5). For the 2008-09 budget year, the minimum dollar amount required to be budgeted per pupil pursuant to this paragraph (b) shall be increased by the rate of inflation. The amount of any increase pursuant to this paragraph (b) shall be rounded to the nearest dollar.
(B) Repealed.
(III) For the 2000-01 budget year through the 2008-09 budget year, the amount required to be budgeted pursuant to this paragraph (b) shall be reduced by an amount determined by multiplying the minimum dollar amount required to be budgeted for that budget year pursuant to subparagraph (II) of this paragraph (b) by the number of pupils enrolled in charter schools within the district.
(c) For the 1999-2000 budget year and any budget year thereafter, if a district has moneys in its capital reserve fund equal to or in excess of five times the minimum dollar amount required to be budgeted per pupil pursuant to paragraph (b) of this subsection (2) multiplied by the district's funded pupil count minus the district's online pupil enrollment for the applicable budget year, the board of education of the district may determine whether to budget the minimum dollar amount per pupil required by this subsection (2) in that budget year, budget a lesser amount, or budget no amount at all. Such determination shall be made by the board of education on an annual basis based upon the capital outlay expenditure requirements of the district.
(d) Repealed.
applicable budget year, the board of education of the district may determine whether to budget the minimum dollar amount per pupil required by this subsection (2) in that budget year, budget a lesser amount, or budget no amount at all. Such determination shall be made by the board of education on an annual basis based upon the capital outlay expenditure requirements of the district.
(d) Repealed.
(e) (Deleted by amendment, L. 2009, (SB 09-256), ch. 294, p. 1548, § 3, effective May 21, 2009.)
(3) (a) Every district that receives at-risk funding pursuant to this article 54 shall expend in total at least seventy-five percent of the district's at-risk funding on direct instruction or staff development, or both, for the educational program of at-risk pupils in the district.
(b) to (d) Repealed.
(4) (Deleted by amendment, L. 2008, p. 1195, § 6, effective May 22, 2008.)
C.R.S. § 22-54-106 Local and state shares of district total program - legislative declaration - definition - repeal
22-54-106. Local and state shares of district total program - legislative declaration - definition - repeal. (1) (a) (I) For property tax years before the 2020 property tax year, every district shall levy the number of mills determined pursuant to subsection (2)(a) of this section, and the amount of property tax revenue that a district is entitled to receive from the levy, assuming one hundred percent collection, along with the amount of specific ownership tax revenue paid to the district, as defined in section 22-54-103 (11), is the district's share of its total program.
(II) Repealed.
(III) For the 2020 property tax year and property tax years thereafter, each district shall levy the number of mills determined pursuant to subsection (2.1) of this section. The amount of property tax revenue that a district is entitled to receive from the levy, less the amount of revenue attributable to the property tax credit described in subsection (2.1)(d) of this section, assuming one hundred percent collection, along with the amount of specific ownership tax revenue paid to the district is the district's share of its total program.
(b) (I) Except as provided in subsections (11) and (12) of this section, the state's share of a district's total program is the difference between the district's total program and the district's share of its total program.
(II) Repealed.
(2) Repealed.
(2.1) (a) (I) The general assembly finds that, for property tax years 1994 through 2006, subsection (2)(a)(III) of this section, as it existed before May 9, 2007, was wrongly interpreted and applied to reduce several districts' property tax mill levies to the number of mills that a district could levy under the property tax revenue limitation imposed by section 20 of article X of the state constitution, even though the district had obtained voter approval to retain and spend revenue in excess of that property tax revenue limitation. The general assembly finds, therefore, that the reductions in district mill levies for property tax years 1994 through 2006 were not authorized by statute and are void for purposes of determining a district's correct mill levy pursuant to this subsection (2.1) for the 2020 property tax year and property tax years thereafter, and the determination and levy of the correct number of mills that a district is required to levy pursuant to this subsection (2.1) does not require action by the district other than to certify the mill levy.
(II) The general assembly further finds that immediately correcting the unauthorized reductions in mill levies by restoring the district total program mill levies to the correct numbers of mills without awarding a property tax credit would work an unacceptable hardship on district taxpayers. The general assembly finds, therefore, that it is appropriate to correct the unauthorized reductions in mill levies by requiring the department of education to adopt a correction schedule by which districts must reduce the property tax credit awarded pursuant to subsection (2.1)(d) of this section and thereby give full effect to the restoration of the correct number of mills.
n district taxpayers. The general assembly finds, therefore, that it is appropriate to correct the unauthorized reductions in mill levies by requiring the department of education to adopt a correction schedule by which districts must reduce the property tax credit awarded pursuant to subsection (2.1)(d) of this section and thereby give full effect to the restoration of the correct number of mills.
(b) For the 2020 property tax year, except as otherwise provided in subsection (2.1)(e) of this section for reorganized districts:
(I) A district that has obtained voter approval to retain and spend revenue in excess of the property tax revenue limitation imposed on the district by section 20 of article X of the state constitution shall levy the lesser of:
(A) Twenty-seven mills;
(B) The number of mills that the district would have been required to levy under subsection (2)(a) of this section for the 2020 property tax year if not for the unauthorized reductions in the district's mill levy in property tax years following the property tax year in which the district obtained voter approval to retain and spend revenue in excess of the property tax revenue limitation imposed on the district by section 20 of article X of the state constitution, which reductions resulted from the unauthorized application of subsection (2)(a)(III) of this section as it existed before May 9, 2007; or
(C) The number of mills that will generate property tax revenue in an amount equal to the district's total program for the applicable budget year minus the amount of specific ownership tax revenue paid to the district. Regardless of the applicability of section 22-54-104 (5)(g), for the purposes of this subsection (2.1)(b)(I)(C), a district's total program is the amount calculated pursuant to section 22-54-104 (2).
(II) A district that has not obtained voter approval to retain and spend revenue in excess of the property tax revenue limitation imposed on the district by section 20 of article X of the state constitution shall levy the lesser of:
(A) Twenty-seven mills;
(B) The number of mills the district levied in the preceding property tax year; or
(C) The number of mills that the district may levy under the property tax revenue limitation imposed on the district by section 20 of article X of the state constitution. In calculating local growth for purposes of determining the property tax revenue limitation imposed on a district by section 20 of article X of the state constitution, a district's student enrollment is the district's funded pupil count.
(c) For the 2021 property tax year and each property tax year thereafter, except as otherwise provided in subsection (2.1)(e) of this section for reorganized districts, each district shall levy the lesser of:
(I) The number of mills that will generate property tax revenue in an amount equal to the district's total program for the applicable budget year minus the amount of specific ownership tax revenue paid to the district.
(II) For a district that has not obtained voter approval to retain and spend revenue in excess of the property tax revenue limitation imposed on the district by section 20 of article X of the state constitution, the number of mills that the district may levy under the property tax revenue limitation imposed on the district by section 20 of article X of the state constitution. In calculating local growth for purposes of determining the property tax revenue limitation imposed on a district by section 20 of article X of the state constitution, a district's student enrollment is the district's funded pupil count.
(III) The number of mills levied in the preceding property tax year; or
(IV) Twenty-seven mills.
district by section 20 of article X of the state constitution. In calculating local growth for purposes of determining the property tax revenue limitation imposed on a district by section 20 of article X of the state constitution, a district's student enrollment is the district's funded pupil count.
(III) The number of mills levied in the preceding property tax year; or
(IV) Twenty-seven mills.
(d) (I) For the 2020 property tax year, if a district, pursuant to this subsection (2.1), is required to levy a greater number of mills than it levied in the 2019 property tax year, the district board of education by resolution shall grant a temporary property tax credit equal to the number of mills levied in the applicable property tax year that exceeds the number of mills levied in the 2019 property tax year.
(II) Beginning in the 2021 property tax year and for each property tax year thereafter through the 2039 property tax year, if a district, pursuant to subsection (2.1)(c) of this section, is required to levy a greater number of mills than it levied in the 2019 property tax year, the school district board of education shall grant a temporary property tax credit equal to the number of mills required for the applicable property tax year by the correction schedule adopted by the department of education pursuant to subsection (2.1)(d)(III) of this section.
(III) The department of education shall adopt a correction schedule to incrementally reduce the temporary property tax credits required in this subsection (2.1)(d) beginning in the 2021 property tax year. The correction schedule must apply in the same manner to each district and must ensure that:
(A) Each district is required to reduce its temporary property tax credit as quickly as possible but by no more than one mill each property tax year; and
(B) By the 2040 property tax year, each district is levying the number of mills required in subsection (2.1)(c) of this section without granting a temporary property tax credit.
(IV) Beginning in the 2021-22 budget year and for each budget year thereafter until the general assembly determines that the stabilization of the state budget no longer requires a reduction in the amount of the annual appropriation to fund the state's share of total program, the general assembly shall ensure that any amount of savings to the state share of total program that occurs as a result of the decrease in the district property tax credits pursuant to subsections (2.1)(d)(II) and (2.1)(d)(III) of this section continues to be appropriated as a portion of the state share of total program pursuant to this section.
(e) Notwithstanding any other provision of this subsection (2.1) to the contrary, for the 2020 property tax year and each property tax year thereafter, if there is a reorganization pursuant to article 30 of this title 22 that results in the creation of a new district, then in the first year of operation the new district shall levy the lesser of:
(I) Twenty-seven mills; or
(II) The number of mills that will generate property tax revenue in an amount equal to the district's total program for the first year of operation minus the amount of specific ownership tax revenue paid to the district.
(3) The property tax revenue a district is entitled to receive from the levy made pursuant to subsection (2) or (2.1) of this section for the 1994 property tax year and property tax years thereafter must be used to fund the district's share of its total program for the budget year beginning on July 1 of such property tax year, and the total amount of such revenue, less the amount of revenue that would be attributable to any mill levy tax credit granted pursuant to subsection (2.1)(d) of this section, is considered to be collected during such budget year for purposes of determining the state's share of the district's total program.
re of its total program for the budget year beginning on July 1 of such property tax year, and the total amount of such revenue, less the amount of revenue that would be attributable to any mill levy tax credit granted pursuant to subsection (2.1)(d) of this section, is considered to be collected during such budget year for purposes of determining the state's share of the district's total program.
(4) (a) The general assembly shall make annual appropriations to fund the state's share of the total program of all districts and to fund all institute charter schools.
(b) In the event that the appropriation for the state's share of the total program of all districts, including funding for institute charter schools, under this article for any budget year, as established in the general appropriation act, is not sufficient to fully fund the state's share including funding for institute charter schools, the department of education shall submit a request for a supplemental appropriation in an amount which will fully fund the state's share including funding for institute charter schools. Such request shall be made to the general assembly during the fiscal year in which such underfunding occurs.
(c) If a supplemental appropriation is not made by the general assembly to fully fund the state's share of the total program of all districts including funding for institute charter schools or a supplemental appropriation is made to reduce the state's share of the total program of all districts including funding for institute charter schools, the state aid of each district and the funding for each institute charter school shall be reduced in accordance with the provisions of this paragraph (c). The total program of each district that receives state aid shall be reduced by a percentage determined by dividing the deficit in the appropriation or the reduction in the appropriation, whichever is applicable, by the total program of all districts that receive state aid. The state aid of each district shall be reduced by the amount of the reduction in the district's total program or the amount of state aid, whichever is less. The funding for each institute charter school shall be reduced in proportion to the reduction in the total program of the district from which the institute charter school's funding is withheld. The department of education shall see that the reduction in state aid required by this paragraph (c) is accomplished prior to the end of the budget year.
(d) (Deleted by amendment, L. 2010, (HB 10-1013), ch. 399, p. 1902, § 12, effective June 10, 2010.)
(5) (a) Except as otherwise provided in sections 22-54-107, 22-54-108, and 22-54-108.5, no district may certify a levy for its general fund in excess of that authorized by this section.
(b) No district is authorized to seek voter approval to impose additional mill levies for its general fund in excess of that authorized by this section and sections 22-54-107, 22-54-108, and 22-54-108.5. Therefore, voter approval obtained by any district in order to be capable of receiving additional revenues within the limitations on the district's fiscal year spending for any budget year under section 20 of article X of the state constitution does not constitute voter approval for such district to certify a levy for its general fund in excess of that authorized by this section and sections 22-54-107, 22-54-108, and 22-54-108.5.
(6) If a district does not certify at least the mill levy required by subsection (2) or (2.1) of this section, the department shall determine what the state's percentage share of the district's total program would have been had the district certified the required mill levy. The department of education shall reduce the district's state aid in an amount that will result in the state's percentage share of the district's total program remaining the same as if the district had certified the required mill levy.
the department shall determine what the state's percentage share of the district's total program would have been had the district certified the required mill levy. The department of education shall reduce the district's state aid in an amount that will result in the state's percentage share of the district's total program remaining the same as if the district had certified the required mill levy.
(7) For the 1994 property tax year and property tax years thereafter, all mill levies authorized or required by this section or sections 22-54-107, 22-54-108, and 22-54-108.5 shall be rounded to the nearest one-thousandth of one mill.
(8) (Deleted by amendment, L. 2010, (HB 10-1013), ch. 399, p. 1902, § 12, effective June 10, 2010.)
(9) If a district reduces or ends business personal property taxes through action taken pursuant to section 20 (8)(b) of article X of the state constitution, the state's share of the district's total program for the budget year in which such action is taken and any budget year thereafter shall be the amount by which the district's total program exceeds the amount of specific ownership tax revenue paid to the district and the amount of property tax revenue which the district would have been entitled to receive if such action had not been taken by the district.
(10) (a) If a new district is created through a deconsolidation as described in section 22-30-102 (2)(a), the specific ownership tax revenue payable to the new district in the first year of operation shall be an amount equal to the ratio of the total valuation for assessment of taxable property located in the new district to the total valuation for assessment of taxable property located in the old district multiplied by the specific ownership tax revenue payable to the old district.
(b) Commencing with the first July specific ownership tax payment due after the new district is established and continuing until the new district receives its first payment of specific ownership tax revenues from the county treasurer, the department of education shall:
(I) Increase the state's share of the new district's total program by an amount equal to the ratio of the total valuation for assessment of taxable property located in the new district to the total valuation for assessment of taxable property located in the old district multiplied by the specific ownership tax revenue payable to the old district; and
(II) Reduce the state's share of the old district's total program by the same amount.
(11) Pursuant to the provisions of section 22-54-115, for each institute charter school, the department of education shall withhold from the state share of the institute charter school's accounting district the lesser of:
(a) An amount equal to one hundred percent of the adjusted district per pupil revenues, as defined in section 22-30.5-513 (1)(b), multiplied by the number of pupils enrolled in the institute charter school who are not online pupils plus one hundred percent of the district per pupil online funding multiplied by the number of online pupils enrolled in the institute charter school; or
(b) The total amount of the state share payable to the district.
(12) Any district that has obtained voter approval to retain and spend revenues in excess of the property tax revenue limitation imposed on the district by section 20 of article X of the state constitution and that, after March 16, 2009, obtains voter approval to again become subject to such property tax revenue limitation shall receive an amount of state aid that shall be calculated as if the district levied the number of mills that it would have levied in the applicable budget year had the district maintained its authority to retain and spend revenues in excess of such property tax revenue limitation.
C.R.S. § 22-54-106.5 Fiscal emergency restricted reserve - calculation of reserve amount
22-54-106.5. Fiscal emergency restricted reserve - calculation of reserve amount. (1) For the 2009-10 budget year, the general assembly determines that a state financial crisis requires each district and the state charter school institute to budget an amount to a fiscal emergency restricted reserve pursuant to section 22-44-119. Using the total amount to be budgeted for the reserve as specified in subsection (3) of this section, the department of education shall calculate the amount to be budgeted to the fiscal emergency restricted reserve by each district and the state charter school institute. The amount budgeted by each district and the state charter school institute shall be released for expenditure by the district or for distribution to institute charter schools by the state charter school institute, as applicable, on January 29, 2010, if a negative supplemental appropriation to effect a recision of the total amount of restricted reserve as specified in subsection (3) of this section, or any portion thereof, has not been enacted and become law by said date.
(2) The department of education shall calculate the amount to be budgeted to the fiscal emergency restricted reserve for the 2009-10 budget year by dividing the total amount to be budgeted for the 2009-10 budget year, as specified in subsection (3) of this section, by the sum of the total program of all districts and institute charter school funding. The department shall calculate the amount to be budgeted by each district as an amount equal to the total restricted reserve multiplied by the district's total program as calculated pursuant to section 22-54-104 (2)(a)(VIII) or (2)(b), whichever is applicable. The department shall calculate the amount to be budgeted by the state charter school institute for each institute charter school based on the total restricted reserve multiplied by the total program of the accounting district for each institute charter school.
(3) For the 2009-10 budget year, the total amount of the restricted reserve shall be one hundred ten million dollars.
C.R.S. § 22-54-107 Buy-out of categorical programs - total program reserve fund levy
22-54-107. Buy-out of categorical programs - total program reserve fund levy. (1) (a) If a district levies the number of mills calculated pursuant to section 22-54-106 (2)(a)(II) for property tax years before the 2020 property tax year, or the number of mills calculated pursuant to section 22-54-106 (2.1)(c)(I) for the 2021 property tax year and property tax years thereafter, the district shall make an additional levy to generate property tax revenue in an amount equal to the amount of categorical support funds; except that the total of the two levies cannot exceed the lesser of the district's levy for the immediately preceding year, the district's allowable levy under the property tax revenue limitation imposed on the district by section 20 of article X of the state constitution if the district has not obtained voter approval to retain and spend revenues in excess of such property tax revenue limitation, or twenty-seven mills.
(b) If a district levies the number of mills calculated pursuant to section 22-54-106 (2.1)(b)(I)(C) for the 2020 property tax year, the district shall make an additional levy to generate property tax revenue in an amount equal to the amount of categorical support funds; except that the total of the two levies cannot exceed the lesser of twenty-seven mills or the number of mills described in section 22-54-106 (2.1)(b)(I)(B).
(2) When a district receives property tax revenue from the additional levy made pursuant to subsection (1) of this section or when a district has elected to keep excess property tax revenue collected during the 1992 calendar year pursuant to the provisions of section 22-44-103.5 (2)(b)(III)(C) or (2)(c)(III), the district shall use the property tax revenue to replace, on a pro rata basis, any categorical program support funds that the district would otherwise be eligible to receive from the state. The district shall replace the categorical program support funds by June 30 of the budget year in which the district collects the property tax revenue. The commissioner of education shall recover any unpaid categorical program support funds as provided in section 22-2-112 (6). The department of education shall use the amount of categorical program support funds replaced by property tax revenue pursuant to the provisions of this subsection (2) to make payments of categorical program support funds to eligible districts. If the appropriations for categorical programs are less than the total categorical program support funds to which districts are entitled under applicable provisions of law, the department of education shall apply the funds to categorical programs in the following order:
(a) First, transportation aid pursuant to article 51 of this title;
(b) Second, funds pursuant to the "English Language Proficiency Act", article 24 of this title;
(c) Third, small attendance center aid pursuant to section 22-54-122; and
ch districts are entitled under applicable provisions of law, the department of education shall apply the funds to categorical programs in the following order:
(a) First, transportation aid pursuant to article 51 of this title;
(b) Second, funds pursuant to the "English Language Proficiency Act", article 24 of this title;
(c) Third, small attendance center aid pursuant to section 22-54-122; and
(d) Fourth, funds pursuant to the "Exceptional Children's Educational Act", article 20 of this title.
(3) For purposes of this section, "categorical program support funds that the district would otherwise be eligible to receive from the state" means amounts that the district would have received from the state but that will be received instead from property tax revenues by reason of this section and includes funds pursuant to the "Exceptional Children's Educational Act", article 20 of this title 22; funds pursuant to the "English Language Proficiency Act", article 24 of this title 22; transportation aid pursuant to article 51 of this title 22; small attendance center aid pursuant to section 22-54-122; and career and technical education aid pursuant to part 1 of article 8 of title 23. Funds received by an administrative unit under the "Exceptional Children's Educational Act", article 20 of this title 22, as reimbursement for services provided to children counted in the pupil enrollment of a district are considered as funds that a district would otherwise be eligible to receive for purposes of this subsection (3).
(4) In a budget year in which the provisions of section 22-54-104 (5)(g) apply, the department of education shall use the amount of categorical program support funds replaced by property tax revenue pursuant to the provisions of section 22-54-104 (5)(g)(IV) and (5)(g)(V) to make payments of categorical program support funds to eligible districts as specified in subsection (2) of this section.
(5) (a) For the 2016-17 budget year through the 2024-25 budget year, if a district levies the number of mills calculated pursuant to section 22-54-106 (2)(a)(II), (2.1)(b)(I)(C), or (2.1)(c)(I), whichever is applicable, and the additional mill levy described in subsection (1) of this section for categorical support funds, and the combined total of the two levies is less than the number of mills that the district levied in the preceding budget year, the district, in addition to the two levies, shall assess a number of mills equal to the difference between the combined total of the two levies and the number of mills levied in the preceding budget year. The district shall deposit the property tax revenue collected from the mills levied pursuant to this subsection (5) in the total program reserve fund created in section 22-45-103 (1)(k).
(b) For the 2025-26 budget year and each budget year thereafter, if a district levies the number of mills calculated pursuant to section 22-54-106 (2.1)(c)(I) and the additional mill levy described in subsection (1) of this section for categorical support funds, and the combined total of the two levies is less than the number of mills that the district levied in the preceding budget year, the district, in addition to the two levies, shall assess a number of mills equal to the difference between the combined total of the two levies and the number of mills levied in the preceding budget year. The revenue collected from the mills levied pursuant to this subsection (5)(b) must be available to the district to fund the costs of providing public education, and, except as otherwise provided in section 22-54-105, the amounts and purposes for which the money is budgeted and expended must be in the district's discretion.
C.R.S. § 22-54-107.5 Authorization of additional local revenues for supplemental cost of living adjustment
22-54-107.5. Authorization of additional local revenues for supplemental cost of living adjustment. (1) Except as otherwise provided in subsection (6) of this section, notwithstanding any law to the contrary, effective July 1, 2001, any district that desires to raise and expend local property tax revenues in excess of the district's total program, as determined in accordance with section 22-54-104, and in addition to any property tax revenues levied pursuant to sections 22-54-107 and 22-54-108, may submit the question of whether the district should be authorized to raise and expend additional local property tax revenues, subject to the limitations of paragraph (a) of subsection (3) of this section, thereby authorizing an additional levy in excess of the levy authorized under sections 22-54-106, 22-54-107, and 22-54-108, to provide a supplemental cost of living adjustment for the district for the then current budget year and each budget year thereafter. The question authorized by this subsection (1) shall be submitted at an election held in accordance with section 20 of article X of the state constitution and title 1, C.R.S.
(2) Except as otherwise provided in subsection (6) of this section, notwithstanding any law to the contrary, effective July 1, 2001, upon proper submittal to a district of a valid initiative petition, the district shall submit to the eligible electors of the district the question of whether the district should be authorized to raise and expend additional local property tax revenues in excess of the district's total program, as determined in accordance with section 22-54-104, and in addition to any property tax revenues levied pursuant to sections 22-54-107 and 22-54-108, subject to the limitations of paragraph (a) of subsection (3) of this section, thereby authorizing an additional levy in excess of the levy authorized under sections 22-54-106, 22-54-107, and 22-54-108, to provide a supplemental cost of living adjustment for the district for the then current budget year and each budget year thereafter. The question authorized by this subsection (2) shall be submitted at an election held in accordance with section 20 of article X of the state constitution and title 1, C.R.S. An initiative petition under this subsection (2) shall be signed by at least five percent of the eligible electors in the district at the time the petition is filed.
(3) (a) The maximum dollar amount of property tax revenue that a district can generate pursuant to this section for any given budget year shall not exceed the difference between what would be the district's total program for the 2001-02 budget year if calculated using the district's adjusted cost of living factor for the 2001-02 budget year and the district's total program for the 2001-02 budget year calculated pursuant to section 22-54-104.
(b) For purposes of determining a district's total program for the 2001-02 budget year if calculated using the district's adjusted cost of living factor, "per pupil funding" under section 22-54-104 (2)(a.5)(IV), as said section existed prior to its repeal in 2003, shall be calculated using the size factor used in the calculation for the prior budget year or the size factor used in the calculation for the 2001-02 budget year, whichever is less, the cost of living factor for the prior budget year, and the at-risk factor calculated for the district using a base at-risk factor of eleven and one-half percent.
as said section existed prior to its repeal in 2003, shall be calculated using the size factor used in the calculation for the prior budget year or the size factor used in the calculation for the 2001-02 budget year, whichever is less, the cost of living factor for the prior budget year, and the at-risk factor calculated for the district using a base at-risk factor of eleven and one-half percent.
(c) For purposes of this subsection (3), "adjusted cost of living factor" means the district's cost of living factor determined by dividing the district's cost of living amount by the lowest cost of living amount of all districts in the state from the current cost of living study, rounded to the nearest one-thousandth of one percent.
(4) If the maximum dollar amount of property tax revenue allowed for any given budget year pursuant to paragraph (a) of subsection (3) of this section will not be generated by the levy of the total number of mills levied by the district pursuant to this section for the immediately preceding budget year, the total number of mills levied by the district pursuant to this section shall not be increased unless the district submits the question of the increase to the eligible electors in the manner provided in subsection (1) of this section or unless the question of the increase is submitted to the eligible electors by initiative in the manner provided in subsection (2) of this section.
(5) Notwithstanding the provisions of section 20 of article X of the state constitution which allow districts to seek voter approval for spending and revenue increases, the provisions of subsection (3) of this section shall limit a district's authority to raise and expend local property tax revenues in excess of the district's total program as determined in accordance with section 22-54-104.
(6) On and after June 7, 2002, no question shall be submitted to the eligible electors of a district pursuant to subsection (1) or (2) of this section.
C.R.S. § 22-54-107.7 Override mill levy match - working group - creation - report - repeal
22-54-107.7. Override mill levy match - working group - creation - report - repeal. (1) There is created by the legislative council staff an override mill levy match working group to meet during the 2024 interim and make recommendations concerning modifying the override mill levy match, created pursuant to section 22-54-107.9, to ensure more equitable funding distributions and greater access to funding for eligible districts and eligible institute charter schools, make recommendations concerning which eligible districts and eligible institute charter schools will receive a distribution from the mill levy override match fund pursuant to section 22-54-107.9 for the 2024-25 budget year, and to identify and analyze inequities between neighboring districts that have differing mill levy overrides, levels of property tax bases, or demonstrated levels of local effort.
(2) (a) The override mill levy match working group must include:
(I) Seven nonlegislative members who are chief financial officers appointed as follows:
(A) The speaker of the house of representatives shall appoint one member who is a chief financial officer of a rural district, one member who is a chief financial officer of a small rural district, one member who is a chief financial officer of a suburban district, and one member who is a chief financial officer of an urban district located in or near the Denver metropolitan area; and
(B) The senate minority leader shall appoint one member who is the chief financial officer of a rural district, one member who is the chief financial officer of a suburban district, and one member who is the chief financial officer of an urban district that is not located in or near the Denver metropolitan area.
(II) One member of the majority party in the house of representatives, appointed by the speaker of the house of representatives, who shall serve as the chair; and
(III) One member of the minority party in the senate, appointed by the minority leader of the senate, who shall serve as the vice-chair.
(b) Legislative council staff shall assist the override mill levy match working group in fulfilling its duties required pursuant to this section.
(3) (a) The override mill levy match working group shall not submit bill drafts as part of its recommendations.
(b) Meetings of the override mill levy match working group are subject to the open meetings provisions contained in part 4 of article 6 of title 24. Except as otherwise provided in part 2 of article 72 of title 24, or other applicable state or federal law, records of the override mill levy match working group are subject to part 2 of article 72 of title 24.
(4) The override mill levy match working group must meet at least three times but no more than five times during the 2024 legislative interim, unless additional meetings are authorized by the executive committee of the legislative council.
(5) On or before December 31, 2024, the override mill levy match working group shall submit a report to the executive committee of the legislative council, the education committees of the house of representatives and the senate, or any successor committees, and the joint budget committee concerning its recommendations to modify the override mill levy match.
(6) This section is repealed, effective July 1, 2026.
C.R.S. § 22-54-107.9 Override mill levy match - calculation - distribution - fund created - definitions
22-54-107.9. Override mill levy match - calculation - distribution - fund created - definitions. (1) As used in this section, unless the context otherwise requires:
(a) "Additional mill levy revenue per pupil amount" means the amount of an eligible district's additional mill levy revenue, as defined in section 22-32-108.5, for a budget year, divided by the eligible district's funded pupil count for that budget year.
(b) "Applicable budget year" means the budget year in which the department distributes money pursuant to this section to a district.
(c) "Applicable property tax year" means the property tax year that ends during the applicable budget year.
(d) "Department" means the department of education created pursuant to section 24-1-115.
(e) "Eligible district" means a district for which the override mill capacity is less than the maximum number of override mills calculated for the district.
(f) "Eligible institute charter school" means an institute charter school that is located within the geographic boundaries of an eligible district.
(g) "Maximum number of override mills" means the number of override mills calculated for a district pursuant to subsection (3) of this section.
(h) "Override mill capacity" means the number of override mills calculated pursuant to subsection (4) of this section that a district may be expected to levy toward the district's maximum number of override mills.
(i) "Override mill per pupil match amount" means the amount of the override mill match amount that the department distributes to an eligible district pursuant to subsection (5)(a) of this section for a budget year, divided by the eligible district's funded pupil count for that budget year.
(j) "Override mills" means property tax mills that a district levies pursuant to section 22-54-108.
(k) "Small rural district" has the same meaning as provided in section 22-54-108.
(l) Repealed.
(2) (a) Beginning in the 2022-23 budget year and for each budget year thereafter, the department, in June of each budget year, shall calculate and distribute as a lump sum to each eligible district and each eligible institute charter school an override mill match amount as provided in this section. The department shall distribute the override mill match amount from money annually appropriated from the mill levy override match fund created in subsection (6) of this section. In a budget year in which the general assembly does not appropriate a sufficient amount to fully fund the distributions calculated pursuant to this section, the department shall reduce the amount of each eligible district's and each eligible institute charter school's distribution by the same percentage that the deficit bears to the amount required to fully fund the distributions calculated pursuant to this section.
which the general assembly does not appropriate a sufficient amount to fully fund the distributions calculated pursuant to this section, the department shall reduce the amount of each eligible district's and each eligible institute charter school's distribution by the same percentage that the deficit bears to the amount required to fully fund the distributions calculated pursuant to this section.
(b) The override mill match amount that an eligible district receives pursuant to this section is deemed to be additional mill levy revenue that is subject to distribution to the charter schools of the district in the same manner that the district distributes other additional mill levy revenue that it collects to the charter schools of the district pursuant to section 22-32-108.5.
(3) (a) For the 2022-23 budget year and for each budget year thereafter, the department shall annually determine each district's maximum number of override mills, which is equal to the number of mills that a district may levy for the applicable property tax year to generate property tax revenue equal to twenty-five percent, or thirty percent in the case of a small rural district, of the district's:
(I) Total program for the applicable budget year, if ten percent or less of the district's funded pupil count for the applicable budget year is attributable to the district's online pupil enrollment; or
(II) Adjusted total program for the applicable budget year calculated pursuant to subsection (3)(b) of this section, if more than ten percent of the district's funded pupil count for the applicable budget year is attributable to the district's online pupil enrollment.
(b) If more than ten percent of a district's funded pupil count for the applicable budget year is attributable to the district's online pupil enrollment, the department shall calculate the district's adjusted total program as follows:
(I) The department shall reduce the district's online pupil enrollment in accordance with the following formula:
District online pupil enrollment - (((district funded pupil count - district online pupil enrollment) ÷ .9) x .1)
(II) The department shall subtract from the district's total program for the applicable budget year an amount equal to the district's reduced online pupil enrollment, calculated pursuant to subsection (3)(b)(I) of this section, multiplied by the per pupil online funding amount for the applicable budget year as described in this article 54.
(3.5) (a) For the 2023-24 budget year, the department shall:
(I) Calculate for each district an amount equal to the district's assessed value of real property for the property tax year commencing on January 1, 2023, divided by the district's pupil enrollment divided by two thousand; and
(II) Determine the median amount of all calculations made pursuant to subsection (3.5)(a)(I) of this section.
(b) For each district, the department shall determine if:
(I) The district's amount calculated pursuant to subsection (3.5)(a)(I) of this section is less than the amount determined pursuant to subsection (3.5)(a)(II) of this section;
(II) The number of mills the district is authorized by its eligible electors to levy pursuant to section 22-54-108 is greater than zero; and
(III) The district has an amount that is greater than 0.9 after calculating the maximum number of mills the district is authorized to levy pursuant to section 22-54-108 (3)(b)(V) minus the number of mills the district is authorized by its eligible electors to levy pursuant to section 22-54-108.
(c) For each district that satisfies every condition described pursuant to subsection (3.5)(b) of this section, the department shall calculate for each district an amount equal to:
(Median amount determined pursuant to subsection (3.5)(a)(II) of this section - District amount calculated pursuant to subsection (3.5)(a)(I) of this section) x District's pupil enrollment.
suant to section 22-54-108.
(c) For each district that satisfies every condition described pursuant to subsection (3.5)(b) of this section, the department shall calculate for each district an amount equal to:
(Median amount determined pursuant to subsection (3.5)(a)(II) of this section - District amount calculated pursuant to subsection (3.5)(a)(I) of this section) x District's pupil enrollment.
(d) Notwithstanding any provision of this section, for the 2023-24 budget year, each district must receive the greater of the amount determined pursuant to subsection (3.5)(c) of this section or the amount determined pursuant to subsection (3) of this section.
(e) No later than June 10, 2024, the state treasurer shall transfer nine million one hundred thirty-five thousand six hundred ninety-eight dollars ($9,135,698) from the state education fund to the mill levy override match fund.
(4) (a) For the 2022-23 budget year and each budget year thereafter, the department shall identify the five-year average median household income for each district in the state, referred to in this section as the "average median income", using the information reported by the United States census bureau's American community survey for the applicable budget year. The department shall determine the amount of the difference between the highest average median income and lowest average median income among all districts in the state, referred to in this section as the "median income gap".
(b) Using the average median income for each district, the department shall annually determine for each district the district's override mill capacity, which is the number of override mills the district may be expected to levy toward the district's maximum number of override mills, using the following formula:
(((District average median income - lowest district average median income) ÷ median income gap) x 20) + 15
(5) (a) For the 2022-23 budget year and each budget year thereafter, the department shall calculate the state match percentage for each eligible district by subtracting the eligible district's override mill capacity from the eligible district's maximum number of override mills, then dividing the remainder by the eligible district's override mill capacity. The department shall annually distribute to each eligible district an override mill match amount equal to the eligible district's state match percentage multiplied by the amount of property tax revenue generated by the number of override mills that the eligible district levies for the applicable property tax year.
(b) For the 2022-23 budget year and each budget year thereafter, the department shall distribute to each eligible institute charter school an override mill match amount equal to the override mill per pupil match amount for the eligible institute charter school's accounting district multiplied by the eligible institute charter school's pupil enrollment for the applicable budget year; except that the department shall ensure that the total per pupil amount distributed to an eligible institute charter school pursuant to this section and section 22-30.5-513.1 in a single budget year does not exceed the combined total of the additional mill levy revenue per pupil amount and override mill per pupil match amount of the eligible institute charter school's accounting district for the applicable budget year.
ment shall ensure that the total per pupil amount distributed to an eligible institute charter school pursuant to this section and section 22-30.5-513.1 in a single budget year does not exceed the combined total of the additional mill levy revenue per pupil amount and override mill per pupil match amount of the eligible institute charter school's accounting district for the applicable budget year.
(6) (a) The mill levy override match fund is created in the state treasury. The fund consists of money appropriated or transferred to the fund by the general assembly. The state treasurer shall credit to the fund all interest and income derived from the deposit and investment of money in the fund. Subject to annual appropriation by the general assembly, for the 2022-23 budget year and each budget year thereafter, the department shall distribute money from the fund as described in this section. In addition, the department may expend a portion of the amount appropriated from the fund to pay the direct costs that the department incurs in implementing this section.
(b) On July 1, 2022, the state treasurer shall transfer ten million dollars from the general fund to the mill levy override match fund.
(7) (a) On July 1, 2023, the state treasurer shall transfer twenty-three million three hundred seventy-six thousand five hundred thirty-six dollars from the state education fund to the mill levy override match fund.
(a.5) On July 1, 2024, the state treasurer shall transfer fifteen million seven hundred fifteen thousand five hundred thirty-nine dollars ($15,715,539) from the state education fund to the mill levy override match fund.
(b) The general assembly finds and declares that for the purposes of section 17 of article ix of the state constitution, providing eligible school districts and eligible institute charter schools an override mill match pursuant to this section is a program for accountable education reform and may therefore receive funding from the state education fund created in section 17 (4) of article IX of the state constitution.
(8) Notwithstanding any provision of this section to the contrary, for the 2022-23 budget year and budget years thereafter, the department of education shall not calculate and distribute to an eligible district or an eligible institute charter school an override mill match amount as provided in this section if the sum of the district's override mills is equal to or greater than the district's override mill capacity.
C.R.S. § 22-54-108 Authorization of additional local revenues - definitions
22-54-108. Authorization of additional local revenues - definitions. (1) Effective July 1, 1994, a district which desires to raise and expend local property tax revenues in excess of the district's total program may submit the question of whether the district should be authorized to raise and expend additional local property tax revenues, subject to the limitations of subsection (3) of this section, thereby authorizing an additional levy in excess of the levy authorized under section 22-54-106 for the district's general fund for the then current budget year and each budget year thereafter. The question authorized by this subsection (1) must be submitted at an election held in accordance with section 20 of article X of the state constitution and title 1.
(2) Effective July 1, 1994, upon proper submittal to a district of a valid initiative petition, the district shall submit to the eligible electors of the district the question of whether the district should be authorized to raise and expend additional local property tax revenues in excess of the district's total program, subject to the limitations of subsection (3) of this section, thereby authorizing an additional levy in excess of the levy authorized under section 22-54-106 for the district's general fund for the then current budget year and each budget year thereafter. The question authorized by this subsection (2) must be submitted at an election held in accordance with section 20 of article X of the state constitution and title 1. An initiative petition under this subsection (2) must be signed by at least five percent of the eligible electors in the district at the time the petition is filed.
(3) (a) Notwithstanding the provisions of section 20 of article X of the state constitution which allow districts to seek voter approval for spending and revenue increases, this subsection (3) limits a district's authority to raise and expend local property tax revenues in excess of the district's total program.
(b) (I) Except as otherwise provided in subsections (3)(b)(II), (3)(b)(III), (3)(b)(IV), (3)(b)(V), and (3)(b)(VI) of this section, the total additional local property tax revenues that may be received pursuant to elections held pursuant to this section must not exceed under any circumstances twenty percent of the district's total program or two hundred thousand dollars, whichever is greater.
(II) (A) Effective July 1, 2002, the total additional local property tax revenues that may be received pursuant to elections held pursuant to this section must not exceed under any circumstances twenty percent of the district's total program or two hundred thousand dollars, whichever is greater, plus an amount equal to the maximum dollar amount of property tax revenue that the district could have generated for the 2001-02 budget year if, in accordance with the provisions of section 22-54-107.5, the district submitted a question to and received approval of the eligible electors of the district at an election held in November 2001.
(B) (Deleted by amendment, L. 2024).
(III) (A) On and after May 21, 2009, of the total additional local property tax revenues that may be received pursuant to an election held pursuant to this section must not exceed under any circumstances twenty-five percent of the district's total program or two hundred thousand dollars, whichever is greater, plus an amount equal to the maximum dollar amount of property tax revenue that the district could have generated for the 2001-02 budget year if, in accordance with the provisions of section 22-54-107.5, the district submitted a question to and received approval of the eligible electors of the district at an election held in November 2001.
(B) (Deleted by amendment, L. 2024).
whichever is greater, plus an amount equal to the maximum dollar amount of property tax revenue that the district could have generated for the 2001-02 budget year if, in accordance with the provisions of section 22-54-107.5, the district submitted a question to and received approval of the eligible electors of the district at an election held in November 2001.
(B) (Deleted by amendment, L. 2024).
(IV) (A) On and after May 22, 2015, the total additional local property tax revenues that a small rural district may receive pursuant to an election held pursuant to this section must not exceed under any circumstances thirty percent of the small rural district's total program or two hundred thousand dollars, whichever is greater, plus an amount equal to the maximum dollar amount of property tax revenue that the small rural district could have generated for the 2001-02 budget year if, in accordance with the provisions of section 22-54-107.5, the small rural district submitted a question to and received approval of the eligible electors of the district at an election held in November 2001.
(B) (Deleted by amendment, L. 2024).
(C) Repealed.
(V) (A) On and after July 1, 2023, the total additional local property tax revenues that a district may receive pursuant to an election held pursuant to this section must not exceed under any circumstances: Twenty-five percent of the district's total program or two hundred thousand dollars, whichever is greater; plus an amount equal to the maximum dollar amount of property tax revenue that the district could have generated for the 2001-02 budget year if, in accordance with the provisions of section 22-54-107.5, the district submitted a question to and received approval of the eligible electors of the district at an election held in November 2001.
(B) On and after July 1, 2023, the total additional local property tax revenues that a small rural district may receive pursuant to an election held pursuant to this section must not exceed under any circumstances: Thirty percent of the small rural district's total program or two hundred thousand dollars, whichever is greater; plus an amount equal to the maximum dollar amount of property tax revenue that the small rural district could have generated for the 2001-02 budget year if, in accordance with the provisions of section 22-54-107.5, the small rural district submitted a question to and received approval of the eligible electors of the small rural district at an election held in November 2001.
(VI) (A) On or after July 1, 2024, the total additional local property tax revenues that a district or small rural district may receive pursuant to an election held pursuant to this section must not exceed under any circumstance: The amount determined pursuant to subsection (3)(b)(V) of this section for the 2023-24 budget year, or the amount determined pursuant to subsection (3)(b)(VI)(D) of this section, whichever is greater.
(B) For the 2024-25 budget year, the department of education, in consultation with legislative council staff, shall calculate for each district the amount equal to:
(District's per pupil funding determined pursuant to section 22-54-104 (3) - Statewide base per pupil funding) x District's funded pupil count for the 2024-25 budget year excluding the district's online pupil enrollment and the district's extended high school pupil enrollment + (District's per pupil funding determined pursuant to section 22-54-104 (3) - Statewide base per pupil funding) x District's at-risk pupil enrollment for the 2024-25 budget year x Twelve percent + (District's per pupil funding determined pursuant to section 22-54-104 (3) - Statewide base per pupil funding) x District's English language learner pupil enrollment for the 2024-25 budget year x Eight percent.
ict's per pupil funding determined pursuant to section 22-54-104 (3) - Statewide base per pupil funding) x District's at-risk pupil enrollment for the 2024-25 budget year x Twelve percent + (District's per pupil funding determined pursuant to section 22-54-104 (3) - Statewide base per pupil funding) x District's English language learner pupil enrollment for the 2024-25 budget year x Eight percent.
(C) For the 2024-25 budget year, the department of education, in consultation with legislative council staff, shall calculate for each district the amount equal to the district's cost of living factor plus the district's size factor for the 2024-25 budget year calculated pursuant to section 22-54-103.5 multiplied by the statewide base per pupil funding for the 2024-25 budget year multiplied by the district's funded pupil count for the 2024-25 budget year excluding the district's online pupil enrollment and the district's extended high school pupil enrollment.
(D) The department of education shall compare for each district the amounts calculated pursuant to subsections (3)(b)(VI)(B) and (3)(b)(VI)(C) of this section. If the amount calculated pursuant to subsection (3)(b)(VI)(C) of this section is less than the amount calculated pursuant to subsection (3)(b)(VI)(B) of this section, the department of education shall determine the dollar amount difference between the amounts calculated pursuant to subsections (3)(b)(VI)(B) and (3)(b)(VI)(C) of this section divide that dollar amount difference by the district's total program for the 2024-25 budget year and add that percentage to the district's mill levy override cap for the 2023-24 budget year.
(E) The department of education shall make determinations pursuant to subsections (3)(b)(VI)(B), (3)(b)(VI)(C), and (3)(b)(VI)(D) of this section after it makes mid-year revisions to replace projections with actual figures when determining each district's total program for the 2024-25 budget year.
(F) On or after July 1, 2030, a district shall not submit a question to the eligible electors of the district pursuant to this subsection (3)(b)(VI).
(c) (Deleted by amendment, L. 2008, p. 1196, § 7, effective May 22, 2008.)
(d) (I) In applying the limitation in this subsection (3) to elections held after July 1, 1994, any additional local property tax revenues authorized at elections held under the provisions of former section 22-53-117 prior to July 1, 1994, shall be counted towards such limitation.
(II) (Deleted by amendment, L. 2009, (SB 09-256), ch. 294, p. 1553, § 6, effective May 21, 2009.)
(II.5) Any portion of the specific ownership tax paid to the district shall not apply to the limitation in this subsection (3).
(III) If the additional local property tax revenues already authorized and the specific ownership tax revenue, if any, exceeds the limitation, the district shall not be authorized to hold an election pursuant to the provisions of this section until the limitation is greater than the additional local property tax revenues already authorized and the specific ownership tax revenue, if any.
(e) (I) If a district's levy is reduced pursuant to section 22-54-106 (2)(b)(I), the provisions of this paragraph (e), as well as the provisions of paragraph (d) of this subsection (3), shall apply in calculating the limitation of this subsection (3).
(II) In applying the limitation of this subsection (3), the difference between the district's total program for the 1994-95 budget year, as calculated pursuant to section 22-54-104.3 (3), and the district's total program for the 1994-95 budget year, as calculated pursuant to section 22-54-104 (2), shall be counted toward such limitation.
(f) In applying the limitation of this subsection (3), the amount of property tax generated pursuant to section 22-54-106 (2)(b)(III) shall be counted toward such limitation.
(g) (Deleted by amendment, L. 2008, p. 1196, § 7, effective May 22, 2008.)
the district's total program for the 1994-95 budget year, as calculated pursuant to section 22-54-104 (2), shall be counted toward such limitation.
(f) In applying the limitation of this subsection (3), the amount of property tax generated pursuant to section 22-54-106 (2)(b)(III) shall be counted toward such limitation.
(g) (Deleted by amendment, L. 2008, p. 1196, § 7, effective May 22, 2008.)
(h) In applying the limitation in subparagraph (II) of paragraph (b) of this subsection (3) to elections held after July 1, 2002, any additional local property tax revenues authorized at an election held in November 2001 under the provisions of section 22-54-107.5 shall be counted towards such limitation.
(i) Nothing in this section shall affect the ability of a district to collect taxes pursuant to an election held pursuant to this section prior to May 22, 2008.
(4) (Deleted by amendment, L. 2010, (HB 10-1013), ch. 399, p. 1904, § 13, effective June 10, 2010.)
(5) As used in this section, unless the context otherwise requires:
(a) "Small rural district" means a district in Colorado that the department of education determines is rural, based on the geographic size of the district and the distance of the district from the nearest large, urbanized area, and that enrolls fewer than one thousand students in kindergarten through twelfth grade.
(b) "Total program", on and after July 1, 2023, means a district's or small rural district's total program plus the amount the district or small rural district receives for students enrolled through the Colorado universal preschool program pursuant to part 2 of article 4 of title 26.5.
C.R.S. § 22-54-108.5 Authorization of additional local revenues for full-day kindergarten - definitions
22-54-108.5. Authorization of additional local revenues for full-day kindergarten - definitions. (1) (a) Notwithstanding any law to the contrary, effective July 1, 2007, any district that chooses to raise and expend local property tax revenues in excess of the district's total program, and in addition to any property tax revenues levied pursuant to sections 22-54-107 and 22-54-108, may submit the question of whether the district should be authorized to raise and expend additional local property tax revenues, thereby authorizing an additional levy in excess of the levy authorized under sections 22-54-106, 22-54-107, and 22-54-108, to provide funding for excess full-day kindergarten program costs in the district for the then-current budget year and each budget year thereafter. The question authorized by this subsection (1)(a) may also include a question of whether to impose an additional mill levy of a stated amount and limited duration to meet the initial capital construction needs of the district associated with the establishment of a full-day kindergarten program. If a mill levy for capital construction needs associated with the district's full-day kindergarten program is approved for more than one year, the board of education of the district may, without calling an election, decrease the amount or duration of the mill levy in subsequent years. The questions authorized by this subsection (1)(a) must be submitted at an election held in accordance with section 20 of article X of the state constitution and title 1.
(b) Notwithstanding any law to the contrary, effective July 1, 2007, upon proper submittal to a district of a valid initiative petition, the district shall submit to the eligible electors of the district the question of whether the district should be authorized to raise and expend additional local property tax revenues in excess of the district's total program, and in addition to any property tax revenues levied pursuant to sections 22-54-107 and 22-54-108, thereby authorizing an additional levy in excess of the levy authorized under sections 22-54-106, 22-54-107, and 22-54-108, to provide funding for excess full-day kindergarten program costs in the district for the then-current budget year and each budget year thereafter. The question authorized by this subsection (1)(b) may also include a question of whether to impose an additional mill levy of a stated amount and limited duration to meet the initial capital construction needs of the district associated with the establishment of a full-day kindergarten program. If a mill levy for capital construction needs associated with the district's full-day kindergarten program is approved for more than one year, the board of education of the district may, without calling an election, decrease the amount or duration of the mill levy in subsequent years. The questions authorized by this subsection (1)(b) must be submitted at an election held in accordance with section 20 of article X of the state constitution and title 1. An initiative petition under this subsection (1)(b) must be signed by at least five percent of the eligible electors in the district at the time the petition is filed.
(c) If a majority of the votes cast in an election held pursuant to paragraph (a) or (b) of this subsection (1) are in favor of the question, an additional mill levy shall be levied each year, and the revenues received from the additional mill levy shall be deposited in the full-day kindergarten fund of the district created in section 22-45-103 (1)(h). If the district obtained voter approval for an additional mill levy to meet the capital construction needs associated with the district's full-day kindergarten program, the revenues generated from that mill levy shall be deposited in the capital construction account of the district's full-day kindergarten fund.
in the full-day kindergarten fund of the district created in section 22-45-103 (1)(h). If the district obtained voter approval for an additional mill levy to meet the capital construction needs associated with the district's full-day kindergarten program, the revenues generated from that mill levy shall be deposited in the capital construction account of the district's full-day kindergarten fund.
(d) For purposes of this section, "excess full-day kindergarten program costs" means the costs that exceed fifty percent of the district's per-pupil revenues for the budget year in which the election is held, multiplied by the number of pupils enrolled or expected to enroll in the district's full-day kindergarten program.
(e) Notwithstanding the provisions of section 20 of article X of the state constitution that allow districts to seek voter approval for spending and revenue increases, the provisions of this subsection (1) limit a district's authority to raise and expend local property tax revenues in excess of the district's total program.
(2) A district that obtains voter approval pursuant to this section to impose an additional mill levy to fund excess full-day kindergarten program costs in the district shall:
(a) Establish its full-day kindergarten program using evidence-based research demonstrating the types of programs and methods appropriate for a full-day kindergarten program; and
(b) Not limit the ability of parents enrolling a child in the district to enroll the child in a half-day kindergarten program.
(c) Repealed.
(3) Notwithstanding any provision of law to the contrary, a district that provides and funds a full-day kindergarten program with moneys generated by the imposition of an additional mill levy as authorized by this section may charge tuition to a pupil who does not reside in the district for the excess full-day kindergarten program costs; except that such tuition charge shall not exceed the actual cost for providing the program as determined by the district providing the full-day kindergarten program.
C.R.S. § 22-54-108.7 Authorization of additional local revenues for cash funding of capital construction, new technology, existing technology upgrade, and maintenance needs - definition
22-54-108.7. Authorization of additional local revenues for cash funding of capital construction, new technology, existing technology upgrade, and maintenance needs - definition. (1) (a) Notwithstanding any law to the contrary, any district that chooses to raise and expend local property tax revenue in excess of the district's total program, and in addition to any revenue generated by property tax levied pursuant to sections 22-54-106, 22-54-107, 22-54-107.5, 22-54-108, and 22-54-108.5, may submit the question of whether the district should be authorized to raise and expend additional local property tax revenue, thereby authorizing an additional levy in excess of the levy authorized under sections 22-54-106, 22-54-107, and 22-54-108, to provide ongoing cash funding for the capital construction, new technology, existing technology upgrade, and maintenance needs of the district. A question authorized by this subsection (1)(a) must be submitted at an election held in accordance with section 20 of article X of the state constitution and title 1.
(b) If a majority of the votes cast in an election held pursuant to paragraph (a) of this subsection (1) are in favor of the question, the district shall levy an additional mill levy each year and shall deposit the revenue received from the additional mill levy into the supplemental capital construction, technology, and maintenance fund of the district created in section 22-45-103 (1)(j).
(2) For purposes of this section, "capital construction" has the same meaning as set forth in section 24-30-1301 (2), C.R.S.
C.R.S. § 22-54-109 Attendance in district other than district of residence
22-54-109. Attendance in district other than district of residence. (1) Districts paying tuition for pupils of residence in the district to attend public schools in other Colorado school districts and in school districts of adjoining states shall report and be entitled to support for such pupils; except that no district shall report any pupil who is from another district and whose tuition is paid by the pupil's district of residence.
(2) Any court of record, the department of human services, or any other agency authorized to place a child in a residential child care facility shall notify the school district of residence of such child, the district in which the child will receive educational services, and the department of education of such placement within fifteen days after the placement.
(3) (Deleted by amendment, L. 2008, p. 1197, § 8, effective May 22, 2008.)
(4) For a child with disabilities residing in a particular school district but receiving educational services from another school district, the state average per pupil revenues shall be the district of residence's total responsibility under this article for the education of that child. The provisions of this subsection (4) shall not apply to children with disabilities enrolled in an interdistrict participating school district pursuant to the provisions of article 36 of this title.
C.R.S. § 22-54-110 Loans to alleviate cash flow deficits - financed purchase of an asset agreements
22-54-110. Loans to alleviate cash flow deficits - financed purchase of an asset agreements. (1) (a) (I) Upon approval by the state treasurer of an application to participate in an interest-free or low-interest loan program submitted by a district pursuant to paragraph (a.5) of this subsection (1), the state treasurer shall make available to such district in any month of the budget year an interest-free or low-interest loan from the state general fund or the proceeds of the tax and revenue anticipation notes issued pursuant to section 29-15-112, C.R.S., in an amount for the month as certified by the chief financial officer and the superintendent of the district.
(II) The state treasurer shall determine the methodology for the calculation of cash deficits and establish reporting mechanisms necessary to ensure consistent and accurate reporting of cash deficits. No loan shall be made in any month unless the district has demonstrated, through the submission of any actual or projected financial or budgetary statements required by the state treasurer that a general fund cash deficit will exist for that month, and that the district has the capacity to repay the loan by June 25th of the state fiscal year in which the loan shall be made. This subparagraph (II) shall apply to a loan made from the state general fund or the proceeds of the tax and revenue anticipation notes issued pursuant to section 29-15-112, C.R.S.
(a.5) A district that chooses to participate in the interest-free or low-interest loan program shall submit an application to the state treasurer. On and after March 25, 2003, a district's initial application to participate in the interest-free or low-interest loan program shall be subject to approval by a resolution adopted by the district board of education as follows:
(I) For a month in which the district seeks an emergency loan pursuant to paragraph (d) of this subsection (1), the chief financial officer of the district and the district superintendent shall present the emergency loan request to the district board of education, explaining the need for the emergency loan and the requested amount. The district board of education, by majority vote, shall approve or disapprove the emergency loan request and the amount. If the district board of education approves the emergency loan request, the chief financial officer and the district superintendent shall request the emergency loan from and certify the amount of the emergency loan to, as approved by the district board of education, the state treasurer as provided in paragraph (a) of this subsection (1).
(II) If, in order to receive an interest-free loan, a district seeks to have tax and revenue anticipation notes issued on its behalf pursuant to section 29-15-112, C.R.S., the chief financial officer of the district and the district superintendent shall present a request to the district board of education to participate in the interest-free loan program and to have tax and revenue anticipation notes issued on its behalf. Such request shall explain the district's anticipated cash flow deficit for the upcoming calendar year and the total amount of tax and revenue anticipation notes that need to be issued on its behalf to cover such deficit. The district board of education, by majority vote, shall approve or disapprove the participation in the interest-free loan program and the amount of tax anticipation and revenue notes that shall be issued on behalf of the district. If the district board of education approves the participation in the interest-free loan program and the issuance of tax and revenue anticipation notes, the chief financial officer and the district superintendent shall certify to the state treasurer the amount of the tax and revenue notes, as approved by the district board of education, that shall be issued on behalf of the district
f the district. If the district board of education approves the participation in the interest-free loan program and the issuance of tax and revenue anticipation notes, the chief financial officer and the district superintendent shall certify to the state treasurer the amount of the tax and revenue notes, as approved by the district board of education, that shall be issued on behalf of the district. Thereafter, a district shall not be required to receive approval for an interest-free loan made from the proceeds of the tax and revenue anticipation notes that received prior approval by the district board of education.
(b) A loan may not be made under this section to cover a foreseeable level of uncollectible property taxes, nor may a loan be used by a district for the simultaneous purchase and sale of the same security or an equivalent security in order to profit from price disparity.
(c) Except as otherwise provided in paragraph (d) of this subsection (1), all loans to a district shall be made from the proceeds of the tax and revenue anticipation notes issued pursuant to section 29-15-112, C.R.S.
(d) If the amount of the tax and revenue anticipation notes, if any, issued on behalf of a district as determined by the state treasurer pursuant to section 29-15-112 (2)(f), C.R.S., is not sufficient to cover a district's cash deficit, then the state treasurer may, in his or her discretion, make available to such district an emergency loan from the state general fund. The emergency loan shall accrue interest at the same rate as the rate of interest paid by the state treasurer on notes issued by the state pursuant to part 9 of article 75 of title 24, C.R.S.
(2) (a) For the months of March, April, and May of each budget year, any district receiving a loan under the provisions of paragraph (d) of subsection (1) of this section shall begin to repay such loan if the district's available resources, as of the last day of the month, increased by the next month's revenues exceed the next month's expenditures plus a cash reserve. The excess resources must be remitted to the state treasurer by the close of business on the fifteenth day, or the first business day following the fifteenth day, of the following month. All loans shall be repaid by June 25 of the state fiscal year in which the loan was made or on a later alternative date as determined by the state treasurer.
(a.5) For the months of March, April, and May of each budget year, any district receiving a loan under the provisions of paragraph (c) of subsection (1) of this section shall begin to repay such loan as established by the district's agreement with the state treasurer. All loans shall be repaid by June 25 of the state fiscal year in which the loan was made or on a later alternative date as determined by the state treasurer.
(a.7) If a district defaults on a loan that is made from the proceeds of the tax and revenue anticipation notes issued pursuant to section 29-15-112, C.R.S., by failing to repay the loan on or before the date required, interest shall accrue on the unpaid balance from the date of default until the loan is repaid in an amount that is equal to the interest paid by the state treasurer on notes issued by the state pursuant to part 9 of article 75 of title 24, C.R.S.
(b) For purposes of paragraph (a) of this subsection (2):
(I) "Available resources" means any available cash and investments in district funds which can be used to alleviate general fund cash shortfalls including, but not limited to, the district's capital reserve fund and any fund or account within the general fund established solely for the management of risk-related activities. "Available resources" shall not include cash that is legally segregated or pledged by contract or rule and regulation of the state board.
(II) "Cash reserve" means eight percent of the district's average monthly expenditures or twenty thousand dollars, whichever is greater.
serve fund and any fund or account within the general fund established solely for the management of risk-related activities. "Available resources" shall not include cash that is legally segregated or pledged by contract or rule and regulation of the state board.
(II) "Cash reserve" means eight percent of the district's average monthly expenditures or twenty thousand dollars, whichever is greater.
(c) A lien in the amount of any such loan, plus any interest specified in paragraph (a.7) of this subsection (2), shall attach to any district property tax revenues, except for bond redemption fund revenues, collected during the state fiscal year in which the loan was made, and such lien shall have priority over all other expenditures from such revenues until the loan shall have been repaid in full. The county treasurer of the county in which the headquarters of the district are located shall be jointly responsible with the district for repayment of any loan made pursuant to this section, plus any interest specified in paragraph (a.7) of this subsection (2). If a district fails to repay a loan to the state treasurer in accordance with the provisions of this section, the state treasurer shall notify the county treasurer of the county in which the district is located that the district is in default on the loan and the amount of the default, plus any interest specified in paragraph (a.7) of this subsection (2). The county treasurer shall withhold any moneys of the district in the county treasurer's possession in an amount equal to the amount of the default, plus any interest specified in paragraph (a.7) of this subsection (2), and transmit said moneys to the state treasurer. If the amount of moneys of the district in the county treasurer's possession at the time notice of the default is given is less than the amount of the default, the county treasurer shall withhold additional moneys of the district until such time as the default, plus any interest specified in paragraph (a.7) of this subsection (2), has been completely paid to the state treasurer.
(d) (I) A district may sell real property to the state treasurer pursuant to the provisions of this paragraph (d) if:
(A) The district has been denied a loan pursuant to the provisions of this section in which case the fair market value of the property shall be equal to or greater than the amount of the purchase price; or
(B) The district is unable to pay a loan back in the same state fiscal year in which the loan was made in which case the fair market value of the real property shall be equal to or greater than the outstanding balance of the loan to the state treasurer.
(II) Such sale may only be made if:
(A) At the same time of the sale, the state treasurer enters into a financed purchase of an asset or certificate of participation agreement with the district covering all of the property that is subject to annual appropriation by the school district;
(B) The district pays any legal or other transaction costs incurred by the state treasurer related to the sale of the property and the financed purchase of an asset or certificate of participation agreement; and
(C) The state treasurer agrees to the sale of the property and the financed purchase of an asset or certificate of participation agreement.
(III) The provisions of subsection (2)(c) of this section shall not apply to the financed purchase of an asset or certificate of participation agreement, and no lien shall attach to any district tax revenues in order to secure the district's payments. The financed purchase of an asset or certificate of participation agreement shall not authorize the district to receive fee title to the property that is the subject of the financed purchase of an asset or certificate of participation agreement prior to the expiration of the terms of the financed purchase of an asset or certificate of participation agreement.
der to secure the district's payments. The financed purchase of an asset or certificate of participation agreement shall not authorize the district to receive fee title to the property that is the subject of the financed purchase of an asset or certificate of participation agreement prior to the expiration of the terms of the financed purchase of an asset or certificate of participation agreement.
(IV) Sections 24-82-102 (1)(b) and 24-82-801, C.R.S., shall not apply to the lease-purchase agreement.
(V) If a district defaults in the payment of rent required by the financed purchase of an asset or certificate of participation agreement, it shall have thirty days to cure the default. If after thirty days the district has not cured the default and if the district remains in possession of the property, the state treasurer shall recover possession of the property pursuant to the provisions of article 40 of title 13. If a court enters a judgment in favor of the state treasurer and issues a writ of restitution pursuant to section 13-40-115, the state treasurer shall liquidate the property to the best advantage of the state.
(3) The state treasurer shall consult with the department of education concerning the administration of the loan program under this section in order to assure that it is implemented in a manner that will minimize the amount of emergency loans needed by each district.
(4) A district receiving a loan pursuant to this section shall be subject to an audit conducted by, or contracted for by, the state auditor and shall be penalized through the withholding of state aid in the event an audit finds the district used the loan in a manner contrary to the provisions of this section.
C.R.S. § 22-54-111 Adjustments in valuation for assessment
22-54-111. Adjustments in valuation for assessment. (1) For each budget year, in calculating the total amount of revenue which a district is entitled to receive from the property tax levy for the general fund of a district during the budget year, the valuation for assessment of a district shall be adjusted as provided in subsection (2) of this section.
(2) If the valuation for assessment of a district includes the value of a certain property that was formerly tax-exempt but becomes taxable as a result of a change in the applicable state law and said inclusion is challenged by administrative appeal or litigation or both and the property taxes attributable to said property are not paid pending the outcome of said challenge, the valuation for assessment attributable to said property shall be subtracted from the valuation for assessment of the school district. If said property is finally determined to have been properly included in the district's valuation for assessment, the valuation for assessment attributable to said property shall be restored to the district's valuation for assessment, and the state general fund shall be reimbursed in full by the school district after collection of taxes, plus interest at the same rate as provided by statute for penalty interest on unpaid property taxes.
C.R.S. § 22-54-112 Reports to the state board
22-54-112. Reports to the state board. (1) On or before November 15 of each year, the property tax administrator shall certify to the state board the valuations for assessment of all taxable property within each county and for each district or portion of a joint district in each county, with the exception of the city and county of Denver, for which the time of certification shall be on or before December 20. The furnishing of certified copies of the board of county commissioners' or its authorized party's certification of levies and revenue to the county assessor and the property tax administrator, as provided by section 39-1-111 (2), shall be considered as having fulfilled the requirement of this section.
(2) (a) (I) For budget years commencing prior to July 1, 2023, on or before November 10 of each year, the secretary of the board of education of each district shall certify to the state board the pupil enrollment, the online pupil enrollment, the extended high school pupil enrollment, and the preschool program enrollment of the district taken in the preceding October or previously in November.
(II) For the 2023-24 budget year and each budget year thereafter, on or before November 10 of each year, the secretary of the board of education of each district shall certify to the state board the pupil enrollment, the online pupil enrollment, and the extended high school pupil enrollment of the district taken in the preceding October.
(III) For the 2023-24 budget year and each budget year thereafter, on or before November 10 of each year, the secretary of the board of education of each district shall certify to the state board the number of three- and four-year-old pupils with disabilities who are not enrolled in kindergarten but are receiving an educational program under the "Exceptional Children's Educational Act", article 20 of this title 22, as determined in the preceding October or previously in November, for purposes of determining funding pursuant to part 1 of article 20 of this title 22.
(b) Repealed.
(c) (I) On or before November 10 of each year, the secretary of the state charter school institute board shall certify to the state board the pupil enrollment, the online pupil enrollment, and the extended high school pupil enrollment of each institute charter school taken in the preceding October.
(II) For the 2023-24 budget year and each budget year thereafter, on or before November 10 of each year, the secretary of the state charter school institute board shall certify to the state board the number of three- and four-year-old pupils with disabilities who are not enrolled in kindergarten but are receiving an educational program under the "Exceptional Children's Educational Act", article 20 of this title 22, from each institute charter school, as determined in the preceding October or previously in November, for purposes of determining funding pursuant to part 1 of article 20 of this title 22.
(3) (a) If the valuation for assessment for all or a part of any district has been divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), any report under this section must be based upon that portion of the valuation for assessment under section 31-25-107 (9)(a)(I), so long as the division remains in effect.
determining funding pursuant to part 1 of article 20 of this title 22.
(3) (a) If the valuation for assessment for all or a part of any district has been divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), any report under this section must be based upon that portion of the valuation for assessment under section 31-25-107 (9)(a)(I), so long as the division remains in effect.
(b) If the valuation for assessment for all or a part of any district has been divided for a county revitalization area pursuant to section 30-31-109 (13)(a), any report under this section must be based upon that portion of the valuation for assessment under section 30-31-109 (13)(a)(I), so long as the division remains in effect.
(4) (a) Except as otherwise provided in paragraph (b) of this subsection (4), every school of a district, charter school of a district, and institute charter school shall include in the materials for pupil registration the pupil application form to participate under the federal "Richard B. Russell National School Lunch Act", 42 U.S.C. sec. 1751 et seq., referred to in this subsection (4) as the "pupil application form". The registration materials shall include an explanation to parents that the pupil application form will be used by the school of the district, district charter school, or institute charter school to determine whether the school of the district, district charter school, or institute charter school is eligible for at-risk funding on behalf of the pupil and that, by filling out the form, the parent is ensuring that the school district or school will receive the at-risk funding to which it is entitled based on the population of at-risk pupils served by the school district or school.
(b) If one or more schools of a school district or if a district charter school or an institute charter school does not participate in the federal child nutrition programs under the federal "Richard B. Russell National School Lunch Act", 42 U.S.C. sec. 1751 et seq., or the federal "Child Nutrition Act of 1966", 42 U.S.C. sec. 1771 et seq., the school district, the district charter school, or the institute charter school shall use the family economic data survey form created by the department of education to identify those pupils who qualify as at-risk pupils in lieu of the pupil application form.
(c) In certifying the pupil enrollment pursuant to subsection (2) of this section, the secretary of the board of education of each district and the secretary of the state charter school institute board shall specify as at-risk pupils those pupils identified through use of the pupil application form and the family economic data survey form.
(5) On or before November 10, 2021, and on or before November 10 of each year thereafter, in certifying the pupil enrollment pursuant to subsection (2) of this section, the secretary of the board of education of each district and the secretary of the state charter school institute board shall specify the number of English language learner pupils.
C.R.S. § 22-54-113 County public school fund
22-54-113. County public school fund. (1) There is hereby created in the office of the county treasurer of each county a continuing fund, to be known as the county public school fund, into which shall be paid the proceeds of all county school moneys.
(2) Each district in the county shall be entitled to receive distribution during a budget year of moneys in the county public school fund in the proportion that its funded pupil count in the county is to the aggregate of the funded pupil counts of all districts in the county.
(3) The department of education shall determine the proportionate part of the county public school fund to be paid during the budget year to each district in the county and, on or before the first day of each budget year, shall certify such determination to the county treasurer. The certified proportions shall be the basis upon which the moneys in the fund shall be distributed during the ensuing budget year. At the end of each month during such year, the county treasurer shall credit or pay over the proper proportions of the moneys in the fund to the general funds of the districts in the county.
(4) For the purpose of determination and certification by the state board and distribution of moneys in the fund, the funded pupil count of a joint district shall be apportioned and assigned to the portion of the district in each county having territory in the district in the same proportion as the portion of the district's funded pupil count attributable to pupils resident in each county bears to the total funded pupil count of the joint district. The secretary of the board of education of each joint district shall certify to the state board the required information applicable to each county.
C.R.S. § 22-54-114 State public school fund
22-54-114. State public school fund. (1) There is hereby created in the office of the state treasurer a fund, separate from the general fund, to be known as the state public school fund. There shall be credited to said fund the net balance of the public school income fund existing as of December 31, 1973, and all distributions from the state public school income fund thereafter made, the state's share of all moneys received from the federal government pursuant to the provisions of section 34-63-102, C.R.S., and such additional moneys as shall be appropriated by the general assembly which are necessary to meet the state's share of the total program of all districts, funding for institute charter schools, and, for fiscal years prior to the 2007-08 fiscal year, the contingency reserve during the budget year. Moneys annually appropriated by the general assembly shall be transferred from the state general fund and credited to the state public school fund in four quarterly installments on July 1, September 30, December 31, and March 31 to assure the availability of funds for the required distribution of state moneys to school districts and institute charter schools. Such quarterly installments shall be determined in accordance with estimates prepared by the department of education with respect to the required distribution of state moneys to school districts and institute charter schools.
(1.5) Repealed.
(2) No later than thirty days prior to the beginning of the budget year, the department of education shall determine the estimated requirements in order to provide each district and each institute charter school the amount it is eligible to receive from the state during the next ensuing fiscal year of the state. The appropriation by the general assembly shall be based on the requirements necessary to provide all districts and institute charter schools with the amounts they are each eligible to receive from the state, pursuant to the provisions of this part 1, during the next ensuing fiscal year of the state.
(2.3) Notwithstanding any provision of this article to the contrary, of the total amount appropriated by the general assembly in the annual appropriation bill for each budget year to meet the state's share of the total program of all districts and the total funding for all institute charter schools, the department of education may transfer an amount specified by the general assembly in the annual general appropriation bill for that budget year to offset the direct and indirect administrative costs incurred by the department in implementing the provisions of this article. The total program of each district that receives state aid and the total funding for each institute charter school shall be reduced by a percentage determined by dividing the amount of the transfer by the total program of all districts that receive state aid plus the total funding for all institute charter schools. The state aid of each district shall be reduced by the amount of the reduction in the district's total program or the amount of state aid, whichever is less. The department of education shall ensure that the reduction in state aid and institute charter school funding required by this subsection (2.3) is accomplished prior to the end of the budget year. The reductions described in this subsection (2.3) shall be in addition to any reduction that may be required pursuant to section 22-54-106 (4)(c).
(2.5) Repealed.
(2.7) The general assembly intends that the moneys transferred to the state public school fund pursuant to section 24-75-201.1 (1)(d)(XI.5), C.R.S., pursuant to Senate Bill 11-230, enacted in 2011, be available for appropriation during the 2011-12 budget year to account for mid-year changes in pupil enrollment and the at-risk pupil population and changes in assessed valuations and the specific ownership tax from the prior year.
nds that the moneys transferred to the state public school fund pursuant to section 24-75-201.1 (1)(d)(XI.5), C.R.S., pursuant to Senate Bill 11-230, enacted in 2011, be available for appropriation during the 2011-12 budget year to account for mid-year changes in pupil enrollment and the at-risk pupil population and changes in assessed valuations and the specific ownership tax from the prior year.
(3) (a) Any unexpended balance of moneys appropriated by the general assembly in the state public school fund at the end of each fiscal year shall remain in the state public school fund and become available for distribution during the following fiscal year.
(b) (Deleted by amendment, L. 2007, p. 625, § 2, effective April 26, 2007.)
(4) (a) For the 1997-98 fiscal year and fiscal years thereafter, the net amount recovered by the department of education during the applicable fiscal year, pursuant to school district and institute charter school audits, as overpayments made to school districts and institute charter schools that would otherwise be transmitted to the state treasurer for deposit in the general fund shall instead be transmitted to the state treasurer for deposit in the state public school fund. The amount shall be available for appropriation to the department of education in subsequent fiscal years.
(b) For the 2010-11 fiscal year and fiscal years thereafter, the department of education shall reimburse school districts for educational services provided to juveniles pursuant to section 22-32-141 from moneys appropriated for said purpose.
(c) For the 2012-13 budget year the general assembly shall appropriate the amount calculated for at-risk supplemental aid pursuant to sections 22-30.5-112.2 and 22-30.5-513, up to three million eight hundred thirty-nine thousand six hundred twenty-seven dollars, from any amounts recovered and received by the department of education during the applicable budget year.
(d) For the 2017-18, 2018-19, and 2019-20 budget years, the general assembly may appropriate money from the state public school fund to the legislative department for the costs incurred by the legislative interim committee on school finance as provided in part 19 of article 2 of title 2.
(5) All publishing costs associated with the annual printing of the laws enacted by the general assembly concerning education shall be paid out of the state public school fund.
(6) Repealed.
(7) For the 2017-18 budget year, the state treasurer, before June 30, 2018, shall transfer from the general fund to the state public school fund thirty million seven hundred twenty-three thousand seven hundred ninety-one dollars.
(8) The general assembly shall appropriate from the state public school fund for purposes of school safety seven million thirty-three thousand eight hundred eighty-three dollars, which amount results from the reduction in district total program funding for the 2017-18 budget year as described in House Bill 18-1171.
(9) Repealed.
C.R.S. § 22-54-115 Distribution from state public school fund
22-54-115. Distribution from state public school fund. (1) No later than June 30 of each year, the state board shall determine the amount of the state's share of the district's total program for the budget year beginning on July 1, and the total thereof for all districts. The department of education shall pay the unpaid amount of the state's share of each district's total program to each district in a pattern over the remaining months of the budget year that considers the projected timing of when each district receives the district's property tax component of its total program so that the state's share of the district's total program each month is an amount that when combined with the district's property tax component of its total program is as equal month to month as mathematically possible. To determine the pattern pursuant to this subsection (1), the department of education shall assume that each district receives the specific ownership tax component of the district's share of its total program in twelve approximately equal monthly payments based upon the annual projection and that the district receives the property tax component of the district's share of its total program in three approximately equal payments based upon the annual projection in March, May, and June each year. Additionally:
(a) Such payments shall be adjusted following the certification of pupil enrollments and the certification of valuations for assessment to the state board pursuant to section 22-54-112 (1) and (2);
(b) Such payments shall be adjusted in accordance with any district's instructions given pursuant to subsection (1.5) of this section; and
(c) Such payments shall be adjusted in accordance with the provisions of subsection (1.3) of this section.
(1.1) (a) Notwithstanding subsection (1) of this section to the contrary, upon the request of a school district, the department of education shall pay the state's share of the district's total program for the budget year in twelve approximately equal monthly payments during the budget year, and unless requested otherwise by the school district, the department of education shall pay the state's share of the district's total program for the budget year in twelve approximately equal monthly payments in each budget year thereafter.
(b) A school district must make a request pursuant to this subsection (1.1) on or before July 1 of the applicable budget year for the applicable budget year.
(1.2) The department of education shall not change a school district's distribution schedule pursuant to subsection (1) or (1.1) of this section during the current budget year for the current budget year.
(1.3) (a) In determining the state's share of each district's total program, the state board shall determine whether the district is an accounting district of an institute charter school. If a district is an accounting district of an institute charter school, the state board shall instruct the department of education to withhold from the amount of the state share otherwise payable to the district an amount equal to the lesser of:
(I) One hundred percent of the adjusted district per pupil revenues, as defined in section 22-30.5-513 (1)(b), multiplied by the number of pupils enrolled in the institute charter school who are not online pupils plus one hundred percent of the district per pupil online funding multiplied by the number of online pupils enrolled in the institute charter school; or
(II) The total amount of the state share payable to the district.
djusted district per pupil revenues, as defined in section 22-30.5-513 (1)(b), multiplied by the number of pupils enrolled in the institute charter school who are not online pupils plus one hundred percent of the district per pupil online funding multiplied by the number of online pupils enrolled in the institute charter school; or
(II) The total amount of the state share payable to the district.
(a.5) In any budget year in which the state share of an accounting district of an institute charter school is less than the amount specified in subparagraph (I) of paragraph (a) of this subsection (1.3), the department of education shall submit a request for a supplemental appropriation in an amount that will fully fund the amount specified in said subparagraph (I). The department shall make the request to the general assembly during the budget year in which the underfunding occurs. If the general assembly does not make the requested supplemental appropriation, the department shall pay to the institute charter school the amount specified in subparagraph (II) of paragraph (a) of this subsection (1.3).
(b) The amount withheld shall be payable to the state charter school institute, in twelve approximately equal monthly payments during the budget year for payment to the institute charter school pursuant to section 22-30.5-513 (4).
(1.5) Any school district may give written instructions to the state board directing that a specified portion of a monthly payment or monthly payments that the district is otherwise entitled to receive pursuant to this section shall be transferred to the department of labor and employment for the district's cost of participating in school-to-work alliance programs. These written instructions shall specify the amount to be transferred to the department of labor and employment from the district's payment for a specified month or months. The written instructions shall be given to the state board no later than the fifth day of the first month in which such amount is to be transferred to the department of labor and employment.
(2) No later than the fifteenth day of each month, the state board shall certify to the state treasurer the amount payable to each district and to the state charter school institute in accordance with subsection (1.3) of this section during said month and the amount, if any, to be transferred to the department of labor and employment during said month in accordance with subsection (1.5) of this section.
(3) No later than the twenty-fifth day of each month, the state treasurer shall:
(a) Pay the amount certified as payable to each district, less the total amount of any direct payments made by the state treasurer on behalf of charter schools chartered by each school district of any principal and interest due on bonds pursuant to section 22-30.5-406 directly to the treasurer of each district or, in accordance with written instructions from the district, directly to an account designated by the district that allows the district to retain title to the funds;
(b) Transfer the amount certified, if any, to the department of labor and employment; and
by each school district of any principal and interest due on bonds pursuant to section 22-30.5-406 directly to the treasurer of each district or, in accordance with written instructions from the district, directly to an account designated by the district that allows the district to retain title to the funds;
(b) Transfer the amount certified, if any, to the department of labor and employment; and
(c) Pay the amount certified as payable to the state charter school institute directly or, in accordance with written instructions from the state charter school institute, directly to an account designated by the state charter school institute that allows the state charter school institute to retain title to the funds.
(4) The state board shall take care to avoid overpayment of state moneys. If it is determined that any district or the state charter school institute has been overpaid in any month, the state board shall adjust the following monthly payment or payments to such district or the state charter school institute so as to recover the amount overpaid. In the event that an overpayment cannot be recovered, the amount thereof shall be refunded to the state public school fund by the district or the state charter school institute receiving the same.
(5) (Deleted by amendment, L. 94, p. 800, § 2, effective April 27, 1994.)
(6) (a) Notwithstanding any provision of this section to the contrary, for the 2010-11 budget year, the department of education shall pay in installments to each district the amount of the state's share of the district's total program for the budget year as adjusted pursuant to paragraph (a) of subsection (1) of this section and shall pay in installments to the state charter school institute the total amount withheld from any accounting district pursuant to paragraph (a) of subsection (1.3) of this section for the budget year; except that the timing and amount of each installment payment to each district and the state charter school institute shall be determined by the department.
(b) Repealed.
C.R.S. § 22-54-116 Notice to taxpayers - assistance by department of education
22-54-116. Notice to taxpayers - assistance by department of education. The department of education shall assist each district in complying with the requirements of section 22-40-102 (6), concerning notice to taxpayers of the reduced mill levy attributable to funds received pursuant to this article.
C.R.S. § 22-54-117 Contingency reserve - fund - repeal
22-54-117. Contingency reserve - fund - repeal. (1) (a) For the 2007-08 fiscal year and fiscal years thereafter, the general assembly shall annually determine the amount to appropriate to the contingency reserve fund, which is created in the state treasury. In deciding the amount to appropriate to the contingency reserve fund, the general assembly may take into consideration any recommendations made by the department of education, but nothing in this section obligates the general assembly to provide supplemental assistance to all districts that are found to be in need or to fully fund the total amount of such need. The state board may approve and order payments from the contingency reserve fund for supplemental assistance to districts determined to be in need as the result of any or all of the following circumstances:
(I) Financial emergencies caused by an act of God or arising from extraordinary problems in collecting taxes;
(II) Financial emergencies arising from the nonpayment of property taxes pending the outcome of an administrative appeal or litigation or both challenging the inclusion of the value of certain property in a county's abstract of assessment, which resulted from a change in the applicable state law;
(III) The amount of property tax levied and collected pursuant to section 39-10-114, C.R.S., is insufficient for the purpose of making abatements and refunds of property taxes that the district is required to make pursuant to that section;
(IV) A contingency that could not have been reasonably foreseen when the district adopted the annual budget, including but not limited to reductions in valuation of the district in excess of twenty percent as described in section 39-10-114 (1)(a)(I)(B.5), C.R.S.;
(V) Unusual financial burden caused by the instruction of children who formerly resided outside the district but are assigned to live within the district by courts or public welfare agencies. Supplemental assistance under this circumstance must not exceed the additional cost for current operations that the district incurs as a result of this circumstance.
(VI) Unusual financial burden caused by the instruction of children who move into the district after the pupil enrollment count date. Supplemental assistance under this circumstance must not exceed the additional cost that the district incurs due to the increase in pupil enrollment. The provisions of this subparagraph (VI) are available only to districts with a funded pupil count of two thousand pupils or fewer.
(VII) Unusual financial burden caused by a significant decline in pupil enrollment as a result of detachment and annexation pursuant to a reorganization plan approved pursuant to article 30 of this title.
(VIII) (A) Commencing with the 2016-17 budget year, unusual financial burden caused by a significant reduction in the assessed value of real property in a district whose state share of total program funding pursuant to section 22-54-106 before the application of the budget stabilization factor pursuant to section 22-54-104 (5)(g) was less than one-half of one percent of the district's total program funding in the previous budget year, causing the district to receive a state share that is one-half of one percent of total program funding or greater before application of the budget stabilization factor in the budget year in which the assessed value is reduced. The amount of supplemental assistance paid pursuant to this subsection (1)(a)(VIII) shall not exceed twenty-five percent of the amount of the reduction in the district's state share as a result of the budget stabilization factor. A school district may receive supplemental assistance pursuant to this subsection (1)(a)(VIII) only one time.
(B) This subsection (1)(a)(VIII) is repealed, effective July 1, 2025.
of supplemental assistance paid pursuant to this subsection (1)(a)(VIII) shall not exceed twenty-five percent of the amount of the reduction in the district's state share as a result of the budget stabilization factor. A school district may receive supplemental assistance pursuant to this subsection (1)(a)(VIII) only one time.
(B) This subsection (1)(a)(VIII) is repealed, effective July 1, 2025.
(IX) (A) For the 2021-22, 2022-23, and 2023-24 budget years, unusual financial burden caused by the withholding of local property taxes pursuant to section 29-1-606 (5) for a rural or small rural school district, as defined in section 22-7-1211 (4), because of a delay in filing the audit report due to extraordinary problems that could not have been reasonably foreseen or prevented by the rural or small rural school district.
(B) This subsection (1)(a)(IX) is repealed, effective July 1, 2026.
(b) Notwithstanding the provisions of paragraph (a) of this subsection (1) concerning circumstances under which the state board may approve and order payments from the contingency reserve fund, the board may, in cases of extreme emergency, take into consideration such other factors as it may deem necessary and proper in granting supplemental assistance from the contingency reserve fund to those districts that cannot maintain their schools without additional financial assistance.
(c) (I) If the state board makes a payment of supplemental assistance based on the circumstances described in subparagraph (II) of paragraph (a) of this subsection (1) and the disputed property is finally determined to have been properly included in the abstract of assessment, the district, after collecting the taxes, shall reimburse the full amount of the payment to the contingency reserve fund, plus interest at the same rate as provided by statute for penalty interest on unpaid property taxes.
(II) Notwithstanding the provisions of subparagraph (I) of this paragraph (c), any reimbursement by a district of a payment for supplemental assistance made pursuant to this subsection (1) shall be credited to the contingency reserve fund.
(d) Any unexpended money in the contingency reserve fund at the end of a budget year remains in the fund and does not revert to the state general fund or any other fund.
(2) A district that applies for supplemental assistance pursuant to subsection (1) of this section shall fully set forth in the application the grounds upon which the district relies for assistance. The president and the secretary of the district board of education shall swear under oath to the application contents.
(3) The state board shall investigate each application for supplemental assistance to the extent it deems necessary. If the state board finds that the application should be approved, it shall determine the amount of supplemental assistance to be paid. In determining which districts receive supplemental assistance pursuant to this section and the amount of the assistance, the state board shall consider the amount of the supplemental assistance requested by the district as a percentage of the district's total program. By order upon the state treasurer, the state board shall direct payment from the contingency reserve fund of the approved amount to the treasurer of the receiving district for credit to the general fund of the district.
C.R.S. § 22-54-118 Joint districts
22-54-118. Joint districts. (1) The board of education of a joint district shall determine the location of its administrative headquarters and shall notify both the state board and the treasurer of each county in which any territory of such joint district is situated of such location.
(2) Allocation of moneys in the county public school fund to a joint district partially situated in a county shall be made on the basis set forth in section 22-54-113.
(3) All moneys collected under this article by the county treasurer of a county in which part of a joint district is situated shall be credited to such joint district and at the end of each month shall be paid over to the treasurer of the county in which the administrative headquarters of such joint district is located and forthwith credited or paid over to the general fund of such joint district. The treasurer of the county in which the administrative headquarters of the joint district is located shall make no charge for collection of moneys transferred from other counties. Warrants of a joint district shall be drawn only upon the treasurer of the county in which its administrative headquarters is located in those cases where a district has not elected under law to withdraw its funds from the custody of the county treasurer.
C.R.S. § 22-54-119 General provisions
22-54-119. General provisions. (1) The county treasurer shall charge a collection fee of one-quarter of one percent upon moneys collected for or distributed to any district located in whole or in part in the county from taxes levied for the general fund of the district.
(2) Nothing in this article shall affect or limit the authority of any district to make such other tax levies as are provided by law.
(3) Nothing in this article shall in any manner affect the rights of districts to moneys allowable or payable to such districts under the provisions of other laws.
(4) The department of education shall issue a separate school code to the following programs:
(a) The APEX homeschool program in St. Vrain Valley school district RE-1J;
(b) The options school in Aurora public schools; and
(c) Any similar student enrichment program approved for a new code by the department of education on or after May 21, 2022.
C.R.S. § 22-54-120 Rules and regulations
22-54-120. Rules and regulations. (1) The state board shall make reasonable rules and regulations necessary for the administration and enforcement of this article.
(2) All reports and certifications required from secretaries of boards of education and from institute charter schools pursuant to the provisions of this article shall be made in such manner and form as may be prescribed by the state board.
C.R.S. § 22-54-121 Funding for statewide assessment program
22-54-121. Funding for statewide assessment program. (Repealed)
C.R.S. § 22-54-122 Small attendance center aid
22-54-122. Small attendance center aid. (1) (a) For the 1998-99 budget year through the 2007-08 budget year, a district shall be eligible for aid pursuant to this section if:
(I) The district has more than one elementary or secondary school attendance center; and
(II) The district operates one or more elementary or secondary attendance centers with a pupil enrollment of less than two hundred and that are located twenty or more miles from any similar school attendance center in the same district.
(b) For the 2008-09 budget year and budget years thereafter, a district shall be eligible for aid pursuant to this section if:
(I) The district has more than one elementary or secondary school attendance center;
(II) The district operates one or more elementary or secondary attendance centers that have pupil enrollments of less than two hundred and that are located twenty or more miles from any similar school attendance center in the same district; and
(III) The district received aid pursuant to this section prior to the 2008-09 budget year.
(1.5) (a) For the 2004-05 budget year through the 2007-08 budget year, an institute charter school shall be eligible for aid pursuant to this section if the institute charter school has a pupil enrollment of fewer than two hundred and is located twenty or more miles from any similar school attendance center.
(b) For the 2008-09 budget year and budget years thereafter, an institute charter school shall be eligible for aid pursuant to this section if the institute charter school has a pupil enrollment of fewer than two hundred, is located twenty or more miles from any similar school attendance center, and received aid pursuant to this section prior to the 2008-09 budget year.
(2) (a) A district meeting the eligibility requirements of subsection (1) of this section is eligible to receive aid for each small attendance center as calculated by: Multiplying the pupil enrollment of the small attendance center by an amount equal to thirty-five percent of the difference between the district per pupil funding and the district per pupil funding, except using the size factor calculated using the funded pupil count of the small attendance center; and then multiplying the amount by the percentage determined by dividing the difference between two hundred and the funded pupil count of the small attendance center by two hundred.
(b) An institute charter school meeting the eligibility requirements of subsection (1.5) of this section is eligible to receive aid as a small attendance center as calculated by: Multiplying the pupil enrollment of the institute charter school by an amount equal to thirty-five percent of the difference between the district per pupil funding of the institute charter school's accounting district and the district per pupil funding, except using the size factor calculated using the pupil enrollment of the institute charter school, and then multiplying such amount by the percentage determined by dividing the difference between two hundred and the pupil enrollment of the institute charter school by two hundred.
(3) The general assembly shall appropriate annually an amount for small attendance center aid to be distributed pursuant to the formulas in subsection (2) of this section. In the event the amount of money appropriated by the general assembly is less than the amount of aid authorized by this section to all eligible districts and eligible institute charter schools, the amount to be distributed to each eligible school district and eligible institute charter school shall be in the same proportion as the amount that the appropriation bears to the total amount of aid for all eligible districts and eligible institute charter schools.
ssembly is less than the amount of aid authorized by this section to all eligible districts and eligible institute charter schools, the amount to be distributed to each eligible school district and eligible institute charter school shall be in the same proportion as the amount that the appropriation bears to the total amount of aid for all eligible districts and eligible institute charter schools.
(4) If a school district receives small attendance center aid pursuant to this section for a small attendance center that is a district charter school, the school district shall forward the entire amount of such aid to the district charter school for which it was received. If an institute charter school is eligible for small attendance center aid pursuant to this section, the state charter school institute shall forward the entire amount of such aid to the institute charter school for which it was received.
C.R.S. § 22-54-123 Richard B
22-54-123. Richard B. Russell national school lunch act - appropriation of state matching funds - definition. (1) For the 2001-02 budget year and budget years thereafter, the general assembly shall appropriate by separate line item an amount to comply with the requirements for state matching funds under the federal "Richard B. Russell National School Lunch Act", 42 U.S.C. sec. 1751 et seq. The department of education shall develop procedures to allocate and disburse the funds among participating school food authorities each year in an equitable manner so as to comply with the requirements of said act.
(2) As used in this section, unless the context otherwise requires, "school food authority" means:
(a) A school district or the state charter school institute;
(a.2) The Colorado school for the deaf and the blind authorized pursuant to section 22-80-102;
(a.3) A charter school collaborative formed pursuant to section 22-30.5-603;
(a.4) An approved facility school or facility, as defined in section 22-2-402;
(a.5) A board of cooperative services created pursuant to article 5 of this title that elects to operate as a school food authority pursuant to section 22-5-120; or
(b) A district charter school or an institute charter school that:
(I) The commissioner of education or his or her designee provisionally authorizes as a school food authority pursuant to section 22-32-120 (6); or
(II) The department of education authorizes as a school food authority pursuant to section 22-32-120 (5).
C.R.S. § 22-54-123.5 School breakfast program - appropriation - low-performing schools - definition
22-54-123.5. School breakfast program - appropriation - low-performing schools - definition. (1) (a) For the 2002-03 budget year and each budget year thereafter, the general assembly may appropriate by separate line item an amount to assist school food authorities that are providing a school breakfast program through participation in programs authorized under the federal "Richard B. Russell National School Lunch Act", 42 U.S.C. sec. 1751 et seq., or the federal "Child Nutrition Act of 1966", 42 U.S.C. sec. 1771 et seq. The department of education shall develop procedures to appropriately allocate and disburse the funds among participating school food authorities.
(b) Each school district that receives moneys pursuant to this section shall use such moneys to create, expand, or enhance the school breakfast program in each low-performing school of the receiving district with the goal of improving the academic performance of the students attending such schools.
(c) A district charter school, an institute charter school, or a charter school collaborative that is a school food authority shall only be eligible to receive moneys pursuant to this section if it is a low-performing school. A district charter school or an institute charter school that is a school food authority that receives moneys pursuant to this section shall use such moneys to create, expand, or enhance its school breakfast program with the goal of improving the academic performance of the students attending the district charter school or the institute charter school.
(d) (Deleted by amendment, L. 2010, (HB 10-1422), ch. 419, p. 2078, § 47, effective August 11, 2010.)
(2) As used in this section:
(a) "Low-performing school" means a school that is required to implement a priority improvement or turnaround plan pursuant to section 22-11-405 or 22-11-406, respectively, or is subject to restructuring pursuant to section 22-11-210.
(b) "School food authority" means:
(I) A school district or the state charter school institute;
(I.2) The Colorado school for the deaf and the blind authorized pursuant to section 22-80-102;
(I.3) A charter school collaborative formed pursuant to section 22-30.5-603;
(I.4) An approved facility school or facility, as defined in section 22-2-402;
(I.5) A board of cooperative services created pursuant to article 5 of this title that elects to operate as a school food authority pursuant to section 22-5-120; or
(II) A district charter school or an institute charter school that:
(A) The commissioner of education or his or her designee provisionally authorizes as a school food authority pursuant to section 22-32-120 (6); or
(B) The department of education authorizes as a school food authority pursuant to section 22-32-120 (5).
C.R.S. § 22-54-124 State aid for charter schools - use of state education fund money - definitions
22-54-124. State aid for charter schools - use of state education fund money - definitions. (1) As used in this section:
(a) "Capital construction" means construction, demolition, remodeling, maintaining, financing, purchasing, or leasing of land, buildings, or facilities used to educate pupils enrolled in or to be enrolled in a charter school.
(b) "Charter school" means a district charter school as described in section 22-30.5-104 or an institute charter school as defined in section 22-30.5-502.
(c) "District's certified charter school pupil enrollment" means the total number of pupils who are not online pupils, as defined in section 22-30.5-103 (6), expected to be enrolled in all qualified charter schools that will receive funding from the district pursuant to section 22-30.5-112 for the budget year for which state education fund moneys are to be appropriated and distributed pursuant to subsection (4) of this section, as certified by the department of education pursuant to paragraph (b) of subsection (3) of this section during the budget year that immediately precedes said budget year.
(c.5) "Institute charter school's certified pupil enrollment" means the total number of pupils who are not online pupils, as defined in section 22-30.5-502 (9), expected to be enrolled in a qualified institute charter school that will receive funding pursuant to section 22-30.5-513 for the budget year for which state education fund moneys are to be appropriated and distributed pursuant to subsection (4) of this section, as certified by the department of education pursuant to paragraph (b) of subsection (3) of this section during the budget year that immediately precedes said budget year.
(d) "Minimum capital reserve amount per pupil" means the minimum amount per pupil required to be budgeted by each district to the capital reserve fund created by section 22-45-103 (1)(c), a risk management fund or account, or both, pursuant to section 22-54-105 (2)(a) and (2)(b), without regard to any exception to said minimum budgeting requirement permitted pursuant to section 22-54-105 (2)(c).
(e) "Operating revenues" means the total amount of funding that a district charter school receives from a district for a budget year pursuant to section 22-30.5-112 minus the amounts required by section 22-30.5-112 (2)(a.7) to be allocated for capital reserve purposes or the management of risk-related activities. For purposes of an institute charter school, "operating revenues" means the total amount of funding that the institute charter school receives from the state charter school institute for a budget year pursuant to section 22-30.5-513, minus the amounts required by section 22-30.5-514 (1), to be allocated for capital reserve purposes or the management of risk-related activities.
related activities. For purposes of an institute charter school, "operating revenues" means the total amount of funding that the institute charter school receives from the state charter school institute for a budget year pursuant to section 22-30.5-513, minus the amounts required by section 22-30.5-514 (1), to be allocated for capital reserve purposes or the management of risk-related activities.
(f) and (f.5) Repealed.
(f.6) (I) For the budget years commencing on or after July 1, 2003, "qualified charter school" means:
(A) A charter school that is not operating in a school district facility and that has capital construction costs;
(B) A charter school that is operating in a school district facility and that has capital construction costs; or
(C) A charter school that is operating or will operate in the next budget year in a facility that is listed on the state inventory of real property and improvements and other capital assets maintained by the office of the state architect pursuant to section 24-30-1303.5, C.R.S., and that is obligated to make lease payments for use of the facility.
(II) For budget years commencing on or after July 1, 2003, "qualified charter school" does not include:
(A) A charter school that is operating in a school district facility and that does not have capital construction costs;
(B) A charter school that does not have capital construction costs; or
(C) A charter school that is operating or will operate in the next budget year in a facility that is listed on the state inventory of real property and improvements and other capital assets maintained by the office of the state architect pursuant to section 24-30-1303.5, C.R.S., and that is not obligated to make lease payments for use of the facility.
(2) (a) For the 2001-02 budget year and budget years thereafter, a district shall be eligible to receive state education fund moneys for district charter school capital construction pursuant to this section if at least one qualified district charter school will be receiving funding from the district pursuant to section 22-30.5-112 during the budget year for which state education fund moneys are to be distributed.
(b) For the 2004-05 budget year and budget years thereafter, an institute charter school shall be eligible to receive state education fund moneys for institute charter school capital construction if the institute charter school will be receiving funding from the state charter school institute pursuant to section 22-30.5-513 during the budget year for which state education fund moneys are to be distributed.
(3) (a) (I) and (II) Repealed.
(III) (A) The total amount of state education fund moneys to be appropriated for all eligible districts and for all eligible institute charter schools for the 2003-04 through 2011-12 budget years shall be an amount equal to five million dollars; except that, for the 2006-07 budget year, an additional two million eight hundred thousand dollars shall be appropriated from the state education fund and shall be used for the purposes of this section, and for the 2008-09 budget year, an additional one hundred thirty-five thousand dollars shall be appropriated from the state education fund and shall be distributed pursuant to section 22-54-133, as said section existed prior to its repeal in 2010. The total amount of state education fund moneys to be appropriated for all eligible districts and for all eligible institute charter schools for the 2012-13 budget year is six million dollars. The total amount of state education fund moneys to be appropriated for all eligible districts and for all eligible institute charter schools for the 2013-14 budget year is seven million dollars.
(B) Repealed.
(IV) (A) The total amount of state education fund moneys to be appropriated for all eligible districts and for all eligible institute charter schools for the 2014-15 budget year is thirteen million five hundred thousand dollars.
d moneys to be appropriated for all eligible districts and for all eligible institute charter schools for the 2013-14 budget year is seven million dollars.
(B) Repealed.
(IV) (A) The total amount of state education fund moneys to be appropriated for all eligible districts and for all eligible institute charter schools for the 2014-15 budget year is thirteen million five hundred thousand dollars.
(B) The total amount of state education fund money to be appropriated for all eligible districts and all eligible institute charter schools for the 2015-16 budget year and for each budget year thereafter through the 2018-19 budget year is twenty million dollars.
(C) The total amount of state education fund money to be appropriated for all eligible districts and all eligible institute charter schools for the 2019-20 budget year and for each budget year thereafter is twenty million dollars multiplied by the quotient of the number of students included in the statewide funded pupil count who were enrolled in charter schools for the school year immediately preceding the budget year and the number of students included in the statewide funded pupil count who were enrolled in charter schools for the 2017-18 school year.
(V) For the 2004-05 budget year, and each budget year thereafter, the amount of state education fund moneys to be distributed to any eligible district and any eligible institute charter school shall be an amount equal to the percentage of the sum of the district's certified charter school pupil enrollment and the institute charter school's certified pupil enrollment for all eligible districts and eligible institute charter schools in the state that is attributable to the eligible district or eligible institute charter school multiplied by the total amount of state education fund moneys distributed to all eligible districts and eligible institute charter schools for the same budget year pursuant to subparagraphs (III) and (IV) of this paragraph (a).
(b) Notwithstanding section 24-1-136 (11)(a)(I), no later than February 1 of each budget year, the department of education shall certify to the education committees of the senate and the house of representatives and the joint budget committee of the general assembly the total number of pupils expected to be enrolled in all qualified charter schools in the state during the next budget year, as derived from reports provided to the department by districts pursuant to section 22-30.5-112 (1) and by institute charter schools pursuant to section 22-30.5-513 (3)(a). For the purposes of any certification made during the 2003-04 budget year and budget years thereafter, a pupil expected to be enrolled in a qualified charter school as defined in subsection (1)(f.6)(I)(B) of this section shall be counted as one-half of one pupil.
(4) (a) For the 2001-02 budget year, the 2003-04 budget year, and each budget year thereafter, the general assembly shall annually appropriate from the state education fund created in section 17 (4) of article IX of the state constitution, to the department of education for distribution to eligible school districts and eligible institute charter schools in accordance with the formula set forth in paragraph (a) of subsection (3) of this section, an amount equal to the total amount of moneys to be distributed to all districts and institute charter schools as determined pursuant to said formula.
(b) Prior to the 2009-10 budget year, from the moneys appropriated for a given budget year pursuant to this section, the department of education shall make lump sum payments of all moneys to be distributed to each eligible school district and eligible institute charter school during the budget year as soon as possible.
istricts and institute charter schools as determined pursuant to said formula.
(b) Prior to the 2009-10 budget year, from the moneys appropriated for a given budget year pursuant to this section, the department of education shall make lump sum payments of all moneys to be distributed to each eligible school district and eligible institute charter school during the budget year as soon as possible.
(c) For the 2009-10 budget year through the 2023-24 budget year, the department of education shall distribute the total amount to be distributed pursuant to this section to each eligible school district and eligible institute charter school in twelve approximately equal monthly payments during the applicable budget year in conjunction with the distribution of the state's share of district total program pursuant to section 22-54-115.
(d) For the 2024-25 budget year and each budget year thereafter, the department of education shall distribute the total amount to be distributed pursuant to this section to each eligible school district and eligible institute charter school pursuant to section 22-54-115.
(4.5) Repealed.
(5) A district that receives state education fund moneys pursuant to this section shall distribute all moneys received to qualified charter schools as required by section 22-30.5-112.3 and may not retain any of such moneys to defray administrative expenses or for any other purpose.
(6) Pursuant to section 17 (3) of article IX of the state constitution, any moneys appropriated by the general assembly out of the state education fund, received by any eligible district or eligible institute charter school pursuant to this section, and distributed to a qualified charter school by any district pursuant to this section and section 22-30.5-112.3 shall be exempt from:
(a) The limitation on state fiscal year spending set forth in section 20 (7)(a) of article X of the state constitution and section 24-77-103, C.R.S.; and
(b) The limitation on local government fiscal year spending set forth in section 20 (7)(b) of article X of the state constitution.
(7) The general assembly hereby finds and declares that, for purposes of section 17 of article IX of the state constitution, providing funding for charter school capital construction from moneys in the state education fund created in section 17 (4) of article IX of the state constitution is a permissible use of the moneys in the state education fund since the moneys are being used for public school building capital construction as authorized by section 17 (4)(b) of article IX of the state constitution.
(8) The general assembly hereby finds that with the adoption of the new definition of "qualified charter" school, enacted in House Bill 02-1349 during the second regular session of the sixty-third general assembly, the program created in this section is a new program as of June 7, 2002, and that the general assembly enacted such new program in order to meet the eligibility requirements of the incentive grant program included in the federal "No Child Left Behind Act of 2001", Pub.L. 107-110.
(9) The general assembly recognizes charter schools' continuing need for assistance in meeting capital construction costs. The general assembly therefore strongly encourages the governor to allocate a portion of the moneys received by the state through the federal "American Recovery and Reinvestment Act of 2009", Pub.L. 111-5, to charter schools in the state to assist them in meeting their capital construction and facility costs.
C.R.S. § 22-54-125 Increasing enrollment district aid
22-54-125. Increasing enrollment district aid. (Repealed)
C.R.S. § 22-54-126 Declining enrollment districts with new charter schools - additional aid - definitions
22-54-126. Declining enrollment districts with new charter schools - additional aid - definitions. (1) As used in this section, unless the context otherwise requires:
(a) (I) Repealed.
(II) "Declining enrollment district" means, for the 2023-24 budget year and budget years thereafter, a district whose funded pupil count is greater than the sum of the district's pupil enrollment and online pupil enrollment.
(b) "New charter school enrollment" means the number of pupils enrolled in a new district charter school of a declining enrollment district on the pupil enrollment count day in the budget year in which the new district charter school is opened in the declining enrollment district minus the number of pupils enrolled as of that date in an online program or an online school who are also enrolled in the new district charter school of the declining enrollment district.
(c) "Pupil enrollment count day" has the same meaning as set forth in section 22-54-103 (10.5).
(2) Beginning in the 2006-07 budget year, in any budget year in which a new district charter school is opened in a declining enrollment district, the declining enrollment district shall receive additional aid as specified in this section to help mitigate the impact of the enrollment of pupils in the new district charter school who might otherwise have attended a traditional school in the declining enrollment district. The additional aid shall be available only for the first year of operation of a new district charter school in a declining enrollment district.
(3) For the 2006-07 budget year and each budget year thereafter, the general assembly shall annually appropriate moneys from the general fund or any other source for additional aid to a declining enrollment district in which a new charter school is opened. The additional aid shall be distributed to all declining enrollment districts in which new charter schools are opened in the budget year for which the aid is appropriated. The additional aid shall be distributed among the declining enrollment districts in which new charter schools are opened in the proportion that the declining enrollment district's new charter school enrollment bears to the total new charter school enrollment in all declining enrollment districts statewide in which new charter schools are opened in the budget year for which the additional aid is appropriated; except that for the 2007-08 budget year and budget years thereafter, a declining enrollment district shall not receive more than three hundred thousand dollars of additional aid pursuant to this section.
C.R.S. § 22-54-127 Tax increment financing task force - study impacts on public school finance - repeal
22-54-127. Tax increment financing task force - study impacts on public school finance - repeal. (Repealed)
C.R.S. § 22-54-128 Military dependent supplemental pupil enrollment aid - definitions
22-54-128. Military dependent supplemental pupil enrollment aid - definitions. (Repealed)
C.R.S. § 22-54-129 Facility school funding - legislative declaration - definitions
22-54-129. Facility school funding - legislative declaration - definitions. (1) As used in this section, unless the context otherwise requires:
(a) "Approved facility school" shall have the same meaning as provided in section 22-2-402 (1).
(a.5) "Baseline funding" means a funding amount based on student enrollment projections that is intended to provide sufficient funding for minimum education program services for an approved facility school.
(b) "Department" means the department of education created and operating pursuant to section 24-1-115, C.R.S.
(c) "Facility" shall have the same meaning as provided in section 22-2-402 (3).
(d) "Pupil enrollment" means the number of students receiving educational services at the approved facility school or state program on the pupil enrollment count day of the applicable budget year.
(d.5) "Pupil enrollment count day" has the same meaning as set forth in section 22-54-103 (10.5).
(e) Repealed.
(f) "State program" means the Colorado school for the deaf and the blind or the education program operated by the Colorado mental health institute at Pueblo or Fort Logan for students for whom the institute has responsibility because of a court order or other action by a public entity in Colorado.
(g) "Statewide base per pupil funding" means the amount annually specified in this article 54.
(2) (a) The general assembly finds that:
(I) The unique environments of approved facility schools and state programs and the population of students that they serve create obstacles to learning and academic growth that other public schools and students do not encounter;
(II) Because approved facility schools and state programs must operate year-round, their need for funding remains constant year-round; and
(III) Although students in approved facility schools may or may not be economically at-risk, the circumstances that have resulted in their placement in approved facility schools and state programs make it likely that they are academically at-risk and require costly educational support services to achieve academic growth.
(b) The general assembly finds, therefore, that it is appropriate to fund approved facility schools and state programs:
(I) By an additional one-third above the statewide base per pupil funding amount to recognize the increased costs of educating students in approved facility schools and state programs year-round; and
(II) By an additional forty percent above the statewide base per pupil funding amount to offset the increased costs inherent in providing education services to the students who are placed in approved facility schools and state programs.
(c) (I) For the 2008-09 budget year through the 2012-13 budget year, each approved facility school and state program that meets the requirements of this section shall receive education program funding, which shall be distributed pursuant to subsection (4) of this section. The amount of funding available for all approved facility schools and state programs in a budget year shall be an amount equal to the pupil enrollment of each approved facility school and state program for the applicable budget year multiplied by an amount equal to one and one-third of the state average per pupil revenue for the applicable budget year.
(II) For the 2013-14 budget year and each budget year thereafter, each state program that meets the requirements of this section must receive education program funding, which must be distributed pursuant to subsection (4) of this section. The amount of funding available for all state programs in a budget year is an amount equal to the pupil enrollment of each state program for the applicable budget year multiplied by an amount equal to one and seventy-three hundredths of the statewide base per pupil funding for the applicable budget year.
ucation program funding, which must be distributed pursuant to subsection (4) of this section. The amount of funding available for all state programs in a budget year is an amount equal to the pupil enrollment of each state program for the applicable budget year multiplied by an amount equal to one and seventy-three hundredths of the statewide base per pupil funding for the applicable budget year.
(III) For the 2013-14 budget year through the 2022-23 budget year, each approved facility school that complies with the requirements of this section must receive education program funding, which must be distributed pursuant to subsection (4) of this section. The amount of funding available for all approved facility schools in a budget year is an amount equal to the pupil enrollment of each approved facility school for the applicable budget year multiplied by an amount equal to one and seventy-three hundredths of the statewide base per pupil funding for the applicable budget year.
(2.5) (a) (I) For the 2023-24 budget year and each budget year thereafter, each approved facility school that meets the requirements of this section must receive education program funding, which must be distributed pursuant to this subsection (2.5). The amount of state funding available for all approved facility schools in a budget year is an amount equal to the sum of the baseline funding of each approved facility school for the applicable budget year, based on student enrollment projections for each approved facility school and per pupil funding for each approved facility school, if applicable, offset by other revenue sources described in subsection (2.5)(a)(III) of this section.
(II) The baseline funding amount must be calculated by using student enrollment projections. The baseline funding amount may include funding for special education directors, licensed teachers, relevant therapeutic staff, classroom teaching aides, school administration, nonpersonnel costs, and any other elements required to provide minimum education program services for an approved facility school.
(III) The baseline funding amount paid by the state must be offset by a portion of the tuition received for the cost of enrolled students per day for special education services from school districts pursuant to section 22-20-109 and by a portion of hospital revenue for the cost of enrolled students per day from other sources for hospital-based approved facility schools.
(b) The office of facility schools may suspend, reduce, or recoup monthly payments from an approved facility school if the office of facility schools determines that an approved facility school does not provide services for which the approved facility school is funded or serves significantly fewer students than were anticipated when the approved facility school's baseline funding was approved.
(c) Baseline funding must be adjusted based on thresholds for student enrollment count, but an approved facility school shall receive funding for no fewer than eight students. Baseline funding must be adjusted each year for inflationary impacts on each cost element included in the calculation. Student enrollment thresholds provide for funding adjustments for:
(I) Up to eight students;
(II) Nine to sixteen students; and
(III) Seventeen or more students.
or student enrollment count, but an approved facility school shall receive funding for no fewer than eight students. Baseline funding must be adjusted each year for inflationary impacts on each cost element included in the calculation. Student enrollment thresholds provide for funding adjustments for:
(I) Up to eight students;
(II) Nine to sixteen students; and
(III) Seventeen or more students.
(d) (I) Student enrollment projections must be based on actual student enrollment counts from prior years, capacity adjustments, or any other factors relevant to projecting the average student enrollment for each approved facility school in a budget year.
(II) Initial funding levels and monthly payments to approved facility schools must be based on actual student enrollment counts from prior years, which may be adjusted by the office of facility schools to address known changes in the capacity of an approved facility school. If the student enrollment count for an approved facility school is significantly different than the projected student enrollment count, the amount of funding must be adjusted to account for the change.
(III) The department may request additional funds for the current budget year or the next budget year as part of its mid-year budget submission if required based on expenditure projections due to cumulative student enrollment data through November of a given budget year.
(e) (I) For the 2023-24 budget year, the state shall pay baseline funding amounts to approved facility schools with student enrollment thresholds as follows:
(A) Up to eight students must be no more than fifty thousand one hundred forty-nine dollars per month less the offset amount calculated pursuant to subsection (2.5)(a)(III) of this section and set forth in subsection (2.5)(e)(II) of this section;
(B) Nine to sixteen students must be no more than fifty-nine thousand six hundred ninety-seven dollars per month less the offset amount calculated pursuant to subsection (2.5)(a)(III) of this section and set forth in subsection (2.5)(e)(II) of this section;
(C) The payment for each additional student above sixteen students must be no more than two thousand five hundred forty-one dollars per month per student in addition to the fifty-nine thousand six hundred ninety-seven dollars per month described in subsection (2.5)(e)(I)(B) of this section, less the offset amount calculated pursuant to subsection (2.5)(a)(III) of this section and set forth in subsection (2.5)(e)(II) of this section. The amount per student for each additional student pursuant to this subsection (2.5)(e)(I)(C) must decrease based on student enrollment thresholds established by the department.
(II) The offset amounts described in subsection (2.5)(a)(III) must be calculated as fifty-five dollars per enrolled student per day for special education services from school districts and seventy-five dollars per enrolled student per day for the portion of the hospital revenue from other sources for hospital-based approved facility schools.
(III) For future budget years after the 2023-24 budget year, inflationary adjustments and other adjustments to the amounts set forth in this subsection (2.5)(e) must be set in the annual appropriations bill.
n services from school districts and seventy-five dollars per enrolled student per day for the portion of the hospital revenue from other sources for hospital-based approved facility schools.
(III) For future budget years after the 2023-24 budget year, inflationary adjustments and other adjustments to the amounts set forth in this subsection (2.5)(e) must be set in the annual appropriations bill.
(f) Subject to available appropriations, funding for each approved facility school may be prorated proportionately based on student enrollment.
(3) To receive education program funding pursuant to this section, an approved facility school, through the 2022-23 budget year, or a state program shall submit its pupil enrollment for the applicable budget year to the department on or before November 10, 2008, and on or before October 5 of each budget year thereafter.
(4) (a) In addition to the requirements of subsection (3) of this section, on or before the fifteenth day of each month, an approved facility school or a state program shall report to the department, in a manner to be determined by the department, the actual number of students who received educational services at the approved facility school or through the state program during the prior calendar month and the corresponding number of full-time equivalent students to which the approved facility school or state program provided such services. The department may accept amended monthly reports from an approved facility school or a state program prior to making the distribution of funding for the applicable month pursuant to subsection (4)(b) of this section. Beginning in the 2023-24 budget year, funding for an approved facility school must be distributed pursuant to subsection (2.5) of this section.
(b) (I) On or before the fifteenth day of the month following the month in which a state program reported the number of students to which it provided educational services and the number of full-time equivalent students to which the state program provided services pursuant to subsection (4)(a) of this section, the department shall pay the state program a proportional amount of the total amount of education program funding as determined pursuant to subsection (2) of this section, based on the state program's reported number of full-time equivalent students.
(II) For the 2013-14 budget year through the 2022-23 budget year only, on or before the fifteenth day of the month following the month in which an approved facility school reported the number of students to whom it provided educational services and the number of full-time equivalent students to whom the approved facility school provided services pursuant to subsection (4)(a) of this section, the department shall pay the approved facility school a proportional amount of the total amount of education program funding as determined pursuant to subsection (2) of this section based on the approved facility school's reported number of full-time equivalent students.
(III) Beginning in the 2023-24 budget year, the department shall pay an approved facility school monthly as set forth in subsection (2.5) of this section.
e approved facility school a proportional amount of the total amount of education program funding as determined pursuant to subsection (2) of this section based on the approved facility school's reported number of full-time equivalent students.
(III) Beginning in the 2023-24 budget year, the department shall pay an approved facility school monthly as set forth in subsection (2.5) of this section.
(c) The department may prorate the payments made pursuant to subsections (4)(b)(I) and (4)(b)(II) of this section, if the department determines that such action is necessary to accommodate a projected shortfall in education program funding as calculated pursuant to subsection (2) of this section.
(5) In each applicable budget year, the general assembly shall appropriate to the department the amount required for education program funding pursuant to subsection (2) of this section.
(6) (a) The state board shall promulgate rules in accordance with the "State Administrative Procedure Act", article 4 of title 24, C.R.S., as necessary for the administration and enforcement of this section. In promulgating the rules, the state board shall seek input from approved facility schools, state programs, districts, and organizations that represent facility schools.
(b) In promulgating rules pursuant to paragraph (a) of this subsection (6), the state board shall seek input from the facility schools board created in section 22-2-404.
(7) The general assembly hereby finds and declares that for the purposes of section 17 of article IX of the state constitution, providing funding for pupils who are placed in a facility and receive educational services through an approved facility school, who attend the Colorado school for the deaf and the blind, or who receive educational services through an education program operated by the Colorado mental health institute at Pueblo or Fort Logan is a program for accountable education reform and may therefore receive funding from the state education fund created in section 17 (4) of article IX of the state constitution.
C.R.S. § 22-54-130 Hold-harmless full-day kindergarten funding
22-54-130. Hold-harmless full-day kindergarten funding. (Repealed)
C.R.S. § 22-54-131 Full-day kindergarten funding - guidelines - technical assistance - legislative intent - legislative declaration
22-54-131. Full-day kindergarten funding - guidelines - technical assistance - legislative intent - legislative declaration. (Repealed)
C.R.S. § 22-54-132 Declining enrollment study - legislative declaration - repeal
22-54-132. Declining enrollment study - legislative declaration - repeal. (Repealed)
C.R.S. § 22-54-133 Charter school for the deaf and the blind - supplementary funding - definitions
22-54-133. Charter school for the deaf and the blind - supplementary funding - definitions. (Repealed)
C.R.S. § 22-54-134 Hold-harmless facility school student funding - legislative declaration - repeal
22-54-134. Hold-harmless facility school student funding - legislative declaration - repeal. (Repealed)
C.R.S. § 22-54-135 Average daily membership study - fund created - repeal
22-54-135. Average daily membership study - fund created - repeal. (Repealed)
C.R.S. § 22-54-136 At-risk per pupil additional funding - definitions
22-54-136. At-risk per pupil additional funding - definitions. (1) As used in this section, unless the context otherwise requires, "at-risk per pupil additional funding" means an amount equal to five million dollars divided by the total district at-risk pupils for the applicable budget year.
(2) For the 2015-16 budget year, and each budget year thereafter, the general assembly shall appropriate five million dollars to the department of education for distribution as at-risk per pupil additional funding to districts and institute charter schools as provided in this section.
(3) (a) (I) For the 2015-16 budget year, and each budget year thereafter, the department of education shall distribute to each district an amount equal to the at-risk per pupil additional funding multiplied by the district at-risk pupils for the applicable budget year.
(II) Each district that is an authorizer for a charter school shall distribute to the district charter school an amount equal to one hundred percent of the at-risk per pupil additional funding multiplied by the number of at-risk pupils enrolled in the district charter school for the applicable budget year.
(b) (I) For the 2015-16 budget year, and each budget year thereafter, the department of education shall distribute to the state charter school institute for distribution to the institute charter schools an amount equal to the at-risk per pupil additional funding multiplied by the total number of at-risk pupils enrolled in the institute charter schools for the applicable budget year.
(II) The state charter school institute shall distribute to each institute charter school an amount equal to one hundred percent of the at-risk per pupil additional funding multiplied by the number of at-risk pupils enrolled in the institute charter school for the applicable budget year.
C.R.S. § 22-54-137 Additional funding - small rural districts - eligible charter schools - definitions - repeal
22-54-137. Additional funding - small rural districts - eligible charter schools - definitions - repeal. (Repealed)
C.R.S. § 22-54-138 Career development success program - created - funding - report - legislative declaration - definitions - repeal
22-54-138. Career development success program - created - funding - report - legislative declaration - definitions - repeal. (1) As used in this section, unless the context otherwise requires:
(a) "Charter school" means a charter school that enrolls pupils in any of grades nine through twelve and is authorized as a district charter school pursuant to part 1 of article 30.5 of this title or as an institute charter school pursuant to part 5 of article 30.5 of this title.
(b) "Construction industry apprenticeship program" means an apprenticeship program registered with the office of apprenticeship in the United States department of labor or a state apprenticeship agency recognized by the United States department of labor that trains individuals for careers in the construction industry.
(c) "Construction industry pre-apprenticeship program" means a program or set of strategies that:
(I) Is designed to prepare individuals for careers in the construction industry by facilitating the entry of individuals into a registered construction industry apprenticeship program;
(II) Has a documented relationship with at least one apprenticeship program registered with the office of apprenticeship in the United States department of labor or a state apprenticeship agency recognized by the United States department of labor; and
(III) Meets the quality pre-apprenticeship program standards maintained by the employment and training administration of the United States department of labor.
(d) "Institute" means the state charter school institute established in section 22-30.5-503.
(e) "Nonparticipating district" means a district that chooses not to participate in the career development success program created in this section but that is the authorizer for a participating district charter school.
(e.5) "Participating board of cooperative services" means a board of cooperative services created and operating pursuant to article 5 of this title 22 that chooses to participate in the career development success program created in this section.
(f) "Participating charter school" means a charter school that chooses to participate in the career development success program created in this section.
(g) "Participating district" means a district that chooses to participate in the career development success program created in this section.
(h) "Qualified advanced placement course" means a course in computer science that delivers a college-level curriculum and awards postsecondary course credit for pupils who achieve specified scores on the end-of-course examination.
(i) "Qualified industry-credential program" means a career and technical education program that:
(I) Upon completion, results in an industry-recognized credential with labor market value aligned with a high-skill, high-wage, in-demand occupation, as defined by Colorado's state plan for the federal "Strengthening Career and Technical Education for the 21st Century Act (Perkins V)", Pub.L. 115-224;
(II) Upon completion, results in credits that apply to graduation from a school district, district charter school, or institute charter school, which credits may be earned through concurrent enrollment as provided in article 35 of this title 22; and
(III) Is identified by the Colorado work force development council as provided in subsection (3) of this section; or
(IV) A construction industry apprenticeship program, a construction industry pre-apprenticeship program, or any other industry apprenticeship or pre-apprenticeship program that is identified by the Colorado work force development council as provided in subsection (3) of this section.
(j) "Qualified workplace training program" means an internship program.
(k) Repealed.
on (3) of this section; or
(IV) A construction industry apprenticeship program, a construction industry pre-apprenticeship program, or any other industry apprenticeship or pre-apprenticeship program that is identified by the Colorado work force development council as provided in subsection (3) of this section.
(j) "Qualified workplace training program" means an internship program.
(k) Repealed.
(l) "Work force development council" or "council" means the state work force development council created in section 24-46.3-101, C.R.S.
(2) There is created the career development success program in the department of education to provide financial incentives for participating districts, a participating board of cooperative services, and participating charter schools to encourage pupils enrolled in grades nine through twelve to enroll in and successfully complete qualified industry-credential programs; qualified workplace training programs; and qualified advanced placement courses. For the 2017-18 budget year and each budget year thereafter, each participating district, each participating board of cooperative services, and each participating charter school, as provided in subsection (5) of this section, may receive up to one thousand dollars for each pupil who, in the preceding budget year, successfully completes a qualified industry-credential program; qualified workplace training program; or qualified advanced placement course.
(2.5) (a) The general assembly finds and declares that:
(I) On March 11, 2021, the federal government enacted the "American Rescue Plan Act of 2021" (ARPA), Pub.L. 117-2, as the act may be subsequently amended, pursuant to which Colorado will receive $3,828,761,790 from the federal coronavirus state fiscal recovery fund to be used for certain specified purposes, including "to respond to the public health emergency with respect to the Coronavirus Disease 2019 (COVID-19) or its negative economic impacts, including assistance to households, small businesses, and nonprofits, or aid to impacted industries such as tourism, travel, and hospitality";
(II) Under the authority granted pursuant to section 602 (f) of the ARPA, the secretary of the United States treasury adopted regulations providing further guidance to states regarding the authorized uses of the money allocated to states from the federal coronavirus state fiscal recovery fund to respond to the public health emergency or its negative economic impacts, which include:
(A) Providing assistance to unemployed workers, including job training for individuals who want to and are available for work;
(B) Providing aid to impacted industries to respond to the negative economic impacts of the COVID-19 public health emergency; and
(C) Providing programs, services, or other assistance for populations disproportionately impacted by the COVID-19 public health emergency, such as programs or services that address or mitigate the impacts of the public health emergency on education;
(III) Colorado's recovery from the COVID-19 public health emergency requires programs that support a skilled workforce and that mitigate the long-term, negative impacts on educational and economic outcomes for students;
(IV) Students from low-income communities, students from communities of color, and first-generation students face increased challenges due to the COVID-19 pandemic and the loss of student and household income and disrupted learning; and
emergency requires programs that support a skilled workforce and that mitigate the long-term, negative impacts on educational and economic outcomes for students;
(IV) Students from low-income communities, students from communities of color, and first-generation students face increased challenges due to the COVID-19 pandemic and the loss of student and household income and disrupted learning; and
(V) By incentivizing school districts and charter schools to increase the participation of students in qualified industry-credential programs, qualified internships, residency, construction-industry pre-apprenticeship or apprenticeship programs, and advanced placement programs for college credit, school districts and charter schools help mitigate the long-term, negative impacts from the COVID-19 public health emergency on educational and economic outcomes for students from low-income communities, students from communities of color, and first-generation students.
(b) Therefore, the general assembly declares that appropriating a portion of the federal money for the career development success program created in this section will provide the kind of assistance for which Colorado will receive money from the federal coronavirus state fiscal recovery fund and therefore is an appropriate and lawful use of the money transferred to Colorado under the "American Rescue Plan Act of 2021".
(c) This subsection (2.5) is repealed, effective July 1, 2026.
(3) (a) On or before August 15, 2016, and on or before July 1 each year thereafter, the work force development council, in collaboration with the department of higher education, the department of education, the department of labor and employment, the Colorado community college system, and the Colorado office of economic development, shall publish on the council's website a list of the qualified industry-credential programs and qualified workplace training programs that meet the quality standards required pursuant to section 23-5-145.8 (2)(c) for that school year. At least annually, the council and its partners shall identify and review the qualified industry-credential programs and qualified workplace training programs by identifying the jobs included in the Colorado talent report, prepared pursuant to section 24-46.3-103, with the greatest regional and state demand, including high-skill, high-wage jobs in in-demand industries, and, after consultation with relevant industries, identifying the programs that have labor market value and are likely to lead to the identified jobs. Any programs that the council determines do not demonstrate labor market value may be removed from the council's website.
(b) The work force development council may identify an internship as a qualified internship program only if, in addition to meeting the requirements specified in paragraph (a) of this subsection (3), the council finds that the internship:
(I) Is aligned with a postsecondary education or employment opportunity;
(II) Employs a sufficient number of internship case managers to monitor student participation in the internship;
(III) Provides students with pre-internship training or course work that is designed to prepare the students for the internship; and
(IV) Implements adequate safety and supervisory safeguards for the students participating in the internship.
ndary education or employment opportunity;
(II) Employs a sufficient number of internship case managers to monitor student participation in the internship;
(III) Provides students with pre-internship training or course work that is designed to prepare the students for the internship; and
(IV) Implements adequate safety and supervisory safeguards for the students participating in the internship.
(3.5) (a) Beginning in the 2022-23 school year, and for each school year thereafter, the department of education, in coordination with the department of labor and employment, the department of higher education, the Colorado community college system, and employers from in-demand industries, shall identify the top ten industry-recognized credentials, each of which must at a minimum meet the requirements specified in subsection (3.5)(b) of this section. For each of the identified credentials, the department of education shall identify the state content standards that align with the courses required to obtain the credential and post on the department's website an explanation of the standards and course alignments for each credential.
(b) To be identified as one of the top ten industry-recognized credentials pursuant to subsection (3)(a) of this section:
(I) A credential must be associated with one of the in-demand industries identified by the Colorado talent report, prepared pursuant to section 24-46.3-103 (3) for the applicable year, and Colorado's state plan for the federal "Strengthening Career and Technical Education for the 21st Century Act (Perkins V)", Pub.L. 115-224;
(II) A high-school level career pathway must have been created for the credential or high schools must have the ability to offer the credential; and
(III) The credential pathway must include concurrent enrollment courses, as provided in the concurrent enrollment programs act, article 35 of this title 22, and be likely to lead to a postsecondary degree and to jobs in high-skill, high-wage, in-demand industries.
(4) (a) Each district, each board of cooperative services, and each charter school may decide annually whether to participate in the career development success program. If a district chooses not to participate in the program but a charter school that is authorized by the district chooses to participate in the program, the nonparticipating district shall report the participating charter school pupil enrollments to the department of education as provided in this subsection (4) on behalf of the participating charter school and distribute to the participating charter school one hundred percent of the money received on behalf of the pupils enrolled in the participating charter school as provided in subsection (5) of this section.
(b) By June 30, 2017, and by June 30 each year thereafter, each participating district, each nonparticipating district on behalf of its participating charter schools, each participating board of cooperative services, and the institute on behalf of each participating institute charter school shall report to the department of education the total number of pupils enrolled in the participating district, the participating charter schools of the nonparticipating district, the participating board of cooperative services, or the participating institute charter schools who, during the school year that ends on that June 30:
(I) Successfully earned an industry certificate by completing a qualified industry-credential program;
(II) Successfully completed a qualified workplace training program; or
(III) Completed a qualified advanced placement course and earned a score on the end-of-course exam that is eligible for college credit.
pating institute charter schools who, during the school year that ends on that June 30:
(I) Successfully earned an industry certificate by completing a qualified industry-credential program;
(II) Successfully completed a qualified workplace training program; or
(III) Completed a qualified advanced placement course and earned a score on the end-of-course exam that is eligible for college credit.
(b.5) Each participating district, each nonparticipating district on behalf of its participating charter schools, each participating board of cooperative services, and the institute on behalf of each participating institute charter school, in addition to reporting the totals, shall disaggregate, to the extent possible while maintaining student privacy, the information reported pursuant to subsection (4)(b) of this section by the students' race, ethnicity, and gender, and whether a student is a student with a disability, an English language learner, or identified as at-risk due to economic disadvantage in the state school finance formula.
(c) Each qualified internship program and non-registered apprenticeship program shall determine whether a pupil successfully completes the program.
(d) Repealed.
(e) A pupil may be reported as successfully completing a qualified industry apprenticeship if the pupil is accepted as a registered apprentice in an industry apprenticeship program and employed in the industry.
(5) (a) Beginning in the 2023-24 budget year and each budget year thereafter, the general assembly shall annually appropriate at least nine million five hundred thousand dollars to the department of education for the career development success program. The department shall distribute the money as provided in this subsection (5).
(b) (I) For each budget year, the department of education shall first distribute to each district, each board of cooperative services, and to the institute an amount equal to one thousand dollars multiplied by the number of pupils reported by the district, the board of cooperative services, or the institute as successfully earning an industry certificate by completing a qualified industry-credential program; except that a participating district, participating board of cooperative services, or participating charter school shall not receive a distribution for more than ten percent of the total number of completed industry certificates reported by districts and the institute.
(II) Notwithstanding the provisions of subsection (5)(b)(I) of this section, if the amount appropriated is insufficient to fully fund the total number of completed industry certificates eligible for distribution under subsection (5)(b)(I) of this section, the department of education shall reduce the amount distributed to each district, each board of cooperative services, and to the institute by the same percentage that the deficit bears to the amount required to fully fund the total number of completed industry certificates eligible for distribution under subsection (5)(b)(I) of this section.
(c) In a budget year in which there is money remaining in the appropriation made pursuant to subsection (5)(a) of this section after distributing the money as provided in subsection (5)(b) of this section, the department of education shall distribute to each district, each board of cooperative services, and to the institute an amount equal to one thousand dollars multiplied by the number of pupils reported by the district or the institute as successfully completing a qualified workplace training program; except that, if the amount remaining is insufficient to fully fund the total number of reported pupils, the department of education shall reduce the amount distributed to each district, each board of cooperative services, and to the institute by the same percentage that the deficit bears to the amount required to fully fund the total number of pupils reported as successfully completing a qualified workplace training program.
emaining is insufficient to fully fund the total number of reported pupils, the department of education shall reduce the amount distributed to each district, each board of cooperative services, and to the institute by the same percentage that the deficit bears to the amount required to fully fund the total number of pupils reported as successfully completing a qualified workplace training program.
(d) In a budget year in which there is money remaining in the appropriation made pursuant to subsection (5)(a) of this section after distributing the money as provided in subsections (5)(b) and (5)(c) of this section, the department of education shall distribute to each district, each board of cooperative services, and to the institute an amount equal to one thousand dollars multiplied by the number of pupils reported by the district, the board of cooperative services, or the institute as successfully completing a qualified advanced placement course; except that, if the amount remaining is insufficient to fully fund the total number of reported pupils, the department of education shall reduce the amount distributed to each district, each board of cooperative services, and to the institute by the same percentage that the deficit bears to the amount required to fully fund the total number of pupils reported as successfully completing a qualified advanced placement course.
(e) The department of education shall provide a participating district, participating board of cooperative services, or participating charter school one hundred twenty percent of the per-pupil amount distributed pursuant to this subsection (5) for each pupil who is identified as at-risk due to economic disadvantage in the state school finance formula and who successfully earned an industry certificate by completing a qualified industry-credential program, a qualified workplace training program, or a qualified advanced placement course.
(f) Repealed.
(6) (a) Each district that authorizes a charter school shall forward to the charter school one hundred percent of the amount that the district receives pursuant to subsection (5) of this section for students enrolled in the charter school.
(b) The institute shall forward to each institute charter school one hundred percent of the amount that the institute receives pursuant to subsection (5) of this section for students enrolled in the institute charter school.
(7) (a) Each participating district, each participating board of cooperative services, and each participating charter school shall regularly communicate to all middle and high school students and the students' families:
(I) The availability of qualified industry-credential programs, qualified workplace training programs, and qualified advanced placement courses and the benefits a student receives as a result of successfully completing one of these programs or courses;
(II) How industry-recognized credentials and guaranteed-transfer pathways courses, as defined in section 23-5-145.5 (1)(c), that are included in such credentials are aligned with postsecondary degrees and high-skill, high-wage, in-demand jobs; and
(III) The top ten industry-recognized credentials identified pursuant to subsection (3.5) of this section.
ompleting one of these programs or courses;
(II) How industry-recognized credentials and guaranteed-transfer pathways courses, as defined in section 23-5-145.5 (1)(c), that are included in such credentials are aligned with postsecondary degrees and high-skill, high-wage, in-demand jobs; and
(III) The top ten industry-recognized credentials identified pursuant to subsection (3.5) of this section.
(b) To the extent possible, all communications issued pursuant to this subsection (7) shall be provided in a language that the students and the students' families understand. The goal of the communications must be to increase participation in qualified industry-credential programs; qualified workplace training programs; and qualified advanced placement courses across all student subgroups.
(7.5) The department of education shall at least annually provide to each district and charter school that does not participate in the career development success program information explaining the program, including the credentials and advanced placement courses for which a participating district or participating charter school may receive a distribution, the amounts of the distributions, and the requirements and procedures for participating in the program.
(8) At the hearing with the joint education committee of the general assembly held in accordance with section 2-7-203 in November or December 2017, and at the hearing held each year thereafter, the department of education shall provide a report that describes the outcomes achieved by the career development success program. At a minimum, the report must include the following information:
(a) The number of districts, boards of cooperative services, and charter schools that participated in the program;
(b) The number of students in each year of the program that the participating districts, participating boards of cooperative services, and participating charter schools reported as earning an industry certificate by completing a qualified industry-credential program; successfully completing a qualified workplace training program; or completing a qualified advanced placement course and earning a score on the end-of-course exam that is eligible for college credit. The department shall report the student numbers in totals and disaggregated based on the student demographics specified in subsection (4)(b.5) of this section.
(c) The specific industry certificates earned;
(d) The total amount appropriated for the program and the amounts distributed pursuant to each of subsections (5)(b), (5)(c), and (5)(d) of this section, in total and to each participating district, participating board of cooperative services, and participating charter school;
(e) Whether in any year of the program the department was required to make a pro rata reduction in the amounts distributed pursuant to subsection (5)(b), (5)(c), or (5)(d) of this section in accordance with the provisions of said subsections;
(f) To the extent information is available, whether more students met the requirements for funding under the program after the program was enacted as compared to before the program was enacted and the likelihood that a higher level of funding for the program would increase the number of students who meet the requirements for funding under the program;
(g) Whether the students participating in the qualified industry-credential programs; qualified workplace training programs; and qualified advanced placement courses graduated from high school and whether after graduation they enrolled in postsecondary education, enlisted in the military, or entered the workforce, and to the extent practicable, whether the students' careers are related to the industry-recognized credentials completed;
(h) How money received under the program was used to promote the availability of qualified industry-credential programs; qualified workplace training programs; and qualified advanced placement courses; and
condary education, enlisted in the military, or entered the workforce, and to the extent practicable, whether the students' careers are related to the industry-recognized credentials completed;
(h) How money received under the program was used to promote the availability of qualified industry-credential programs; qualified workplace training programs; and qualified advanced placement courses; and
(i) How the participating district, participating board of cooperative services, or participating charter school determined which qualified industry-credential programs; qualified workplace training programs; and qualified advancement placement courses to offer, including how the programs are aligned with state or local workforce needs.
(8.5) (a) No later than July 1, 2022, the department of education, in collaboration with the Colorado community college system, shall publish and disseminate materials through existing and relevant platforms used to engage with districts that include, at a minimum:
(I) The top ten industry-recognized credentials identified pursuant to subsection (3.5) of this section; and
(II) For each of the top ten industry-recognized credentials, a sample communications plan for how a participating district, participating board of cooperative services, or participating charter school may communicate the value of credentials and experiences to students and parents. The communications plan must include information on how to educate parents and students about how high school credit is tied to credentials and the courses included as a part of the credential pathway based on alignment with the state academic standards, state graduation guidelines adopted pursuant to section 22-2-106 (1)(a.5), and postsecondary credit, which may include credit through concurrent enrollment.
(b) Any materials published and disseminated pursuant to this subsection (8.5) must be made available to middle and high school students at a reasonable time before any participating district's, participating board of cooperative services', or participating charter school's course selection deadline.
(8.7) (a) A participating district, participating board of cooperative services, or participating charter school shall utilize the money received pursuant to subsection (5) of this section to promote access to qualified industry-credential programs; qualified workplace training programs; and qualified advanced placement courses, which may include:
(I) Working with local workforce boards to determine the programs and courses that will help to meet local workforce needs;
(II) Communicating with students and the students' families about the programs and courses in a language that the students and the students' families understand;
(III) Purchasing and maintaining equipment and supplies for the programs and courses, which may include the cost of examinations related to such programs and courses; and
(IV) Assisting students, including students who are eligible for free or reduced-price lunch pursuant to the federal "Richard B. Russell National School Lunch Act", 42 U.S.C. sec. 1751 et seq., students with disabilities, and students who are English language learners, with the support needed to access and succeed in the programs and courses.
(b) A participating school district or participating charter school may contract with a third party to provide the services described in this subsection (8.7).
(9) This section is repealed, effective September 1, 2034.
C.R.S. § 22-54-139 Additional funding for schools - use of retail marijuana sales tax revenue transferred to state public school fund - definitions
22-54-139. Additional funding for schools - use of retail marijuana sales tax revenue transferred to state public school fund - definitions. (1) As used in this section, unless the context otherwise requires:
(a) "Large rural district" means a district in Colorado that the department of education determines is rural, based on the geographic size of the district and the distance of the district from the nearest large, urbanized area, and that had a funded pupil count for the prior budget year of one thousand pupils or more but fewer than six thousand five hundred pupils.
(b) "Per pupil distribution amount" means:
(I) For a large rural district, an amount equal to thirty million dollars multiplied by the percentage specified in subsection (2)(a) of this section and then divided by the sum of the total funded pupil count for the prior budget year of all large rural districts; and
(II) For a small rural district, an amount equal to thirty million dollars multiplied by the percentage specified in subsection (2)(b) of this section and then divided by the sum of the total funded pupil count for the prior budget year of all small rural districts;
(c) "Small rural district" means a district in Colorado that the department of education determines is rural, based on the geographic size of the district and the distance of the district from the nearest large, urbanized area, and that had a funded pupil count for the prior budget year of fewer than one thousand pupils.
(2) For the 2017-18 budget year, all of the gross retail marijuana sales tax proceeds transferred from the general fund to the state public school fund created in section 22-54-114 (1) as required by section 39-28.8-203 (1)(b)(I.3)(B) is appropriated from the state public school fund to the department for monthly distribution to each large rural district and each small rural district for the purpose of improving student learning and the educational environment, including but not limited to loan forgiveness for educators and staff, technology, and transportation, as follows:
(a) Fifty-five percent of the money is allocated to large rural districts and distributed to each large rural district in an amount equal to the per pupil distribution amount multiplied by the large rural district's funded pupil count for the prior budget year for proportional apportionment to every school in the district based on the number of students enrolled in each school for the prior budget year; and
(b) Forty-five percent of the money is allocated to small rural districts and distributed to each small rural district in an amount equal to the per pupil distribution amount multiplied by the small rural district's funded pupil count for the prior budget year for proportional apportionment to every school in the district based on the number of students enrolled in each school for the prior budget year.
(3) For the 2019-20 budget year and for each budget year thereafter, the general assembly may appropriate all or any portion of the gross retail marijuana sales tax proceeds transferred from the general fund to the state public school fund created in section 22-54-114 (1) during the prior budget year as required by section 39-28.8-203 (1)(b)(I.5)(B) to the department to meet the state's share of the total program of all districts and funding for institute charter schools.
C.R.S. § 22-54-140 Additional funding for rural schools - 2018-19 budget year - definitions - repeal
22-54-140. Additional funding for rural schools - 2018-19 budget year - definitions - repeal. (Repealed)
C.R.S. § 22-54-141 Additional funding for rural schools - 2019-20 budget year - definitions - repeal
22-54-141. Additional funding for rural schools - 2019-20 budget year - definitions - repeal. (Repealed)
C.R.S. § 22-54-142 Rural school funding - rural schools cash fund - created - definitions - repeal
22-54-142. Rural school funding - rural schools cash fund - created - definitions - repeal. (Repealed)
C.R.S. § 22-54-143 Additional funding - 2020-21 budget year - definitions - repeal
22-54-143. Additional funding - 2020-21 budget year - definitions - repeal. (Repealed)
C.R.S. § 22-54-144 Additional at-risk funding - 2021-22 budget year - legislative declaration - definitions - repeal
22-54-144. Additional at-risk funding - 2021-22 budget year - legislative declaration - definitions - repeal. (Repealed)
C.R.S. § 22-54-145 Additional funding for rural schools - 2023-24 budget year - definitions - repeal
22-54-145. Additional funding for rural schools - 2023-24 budget year - definitions - repeal. (1) As used in this section, unless the context otherwise requires:
(a) "Eligible institute charter school" means an institute charter school that has a small rural district or a large rural district as its accounting district.
(b) "Large rural district" means a district that the department of education determines is a rural district, based on the geographic size of the district and the distance of the district from the nearest large, urbanized area, and that had a funded pupil count for the 2022-23 budget year of at least one thousand but fewer than six thousand five hundred pupils in kindergarten through twelfth grade.
(c) "Per pupil distribution amount" means:
(I) For a large rural district, an amount equal to thirty million dollars multiplied by the percentage specified in subsection (2)(a)(I) of this section divided by the sum of the total funded pupil count for the 2022-23 budget year of all large rural districts and the total student enrollment for the 2022-23 budget year of all eligible institute charter schools that have a large rural district as the accounting district; or
(II) For a small rural district, an amount equal to thirty million dollars multiplied by the percentage specified in subsection (2)(a)(II) of this section divided by the sum of the total funded pupil count for the 2022-23 budget year of all small rural districts and the total student enrollment for the 2022-23 budget year of all eligible institute charter schools that have a small rural district as the accounting district.
(d) "Small rural district" means a district that the department of education determines is a rural district, based on the geographic size of the district and the distance of the district from the nearest large, urbanized area, and that had a funded pupil count for the 2022-23 budget year of fewer than one thousand pupils in kindergarten through twelfth grade.
(2) (a) For the 2023-24 budget year, the general assembly shall appropriate thirty million dollars to the department of education to provide additional funding for large rural districts, small rural districts, and institute charter schools. The department of education shall distribute:
(I) Fifty-five percent of the money appropriated to large rural districts and to eligible institute charter schools that have a large rural district as their accounting district as provided in this section; and
(II) Forty-five percent of the money appropriated to small rural districts and to eligible institute charter schools that have a small rural district as their accounting district as provided in this section.
(b) Large rural districts, small rural districts, district charter schools, and eligible institute charter schools that receive money pursuant to this section may use the money only for nonrecurring expenses for the purpose of improving student learning and the educational environment, including, but not limited to, initiatives that help attract educator employees, initiatives to improve educator training, initiatives to retain educators, loan forgiveness for educators and staff, and technology.
(3) (a) The department of education shall distribute to each large rural district and each small rural district an amount equal to the applicable per pupil distribution amount multiplied by the large rural district's or small rural district's funded pupil count for the 2022-23 budget year.
ducator training, initiatives to retain educators, loan forgiveness for educators and staff, and technology.
(3) (a) The department of education shall distribute to each large rural district and each small rural district an amount equal to the applicable per pupil distribution amount multiplied by the large rural district's or small rural district's funded pupil count for the 2022-23 budget year.
(b) Each large rural district and each small rural district that is the authorizer for a charter school shall distribute to the charter school one hundred percent of an amount equal to the amount received pursuant to subsection (3)(a) of this section divided by the funded pupil count of the large rural district or small rural district for the 2022-23 budget year multiplied by the number of students enrolled in the charter school for the 2022-23 budget year.
(4) The department of education shall calculate for each eligible institute charter school and distribute to the state charter school institute an amount equal to the applicable per pupil distribution amount multiplied by the number of students enrolled in the eligible institute charter school for the 2022-23 budget year. The state charter school institute shall distribute to each eligible institute charter school one hundred percent of the amount received for the eligible institute charter school pursuant to this subsection (4).
(5) This section is repealed, effective July 1, 2025.
C.R.S. § 22-54-146 Hold-harmless at-risk funding - 2023-24 and 2024-25 budget years - repeal
22-54-146. Hold-harmless at-risk funding - 2023-24 and 2024-25 budget years - repeal. (1) (a) For the 2023-24 budget year, a district's at-risk funding, as determined pursuant to section 22-54-104 (4), is the greater of the district's at-risk funding amount for the 2022-23 budget year or the district's at-risk funding amount for the 2023-24 budget year.
(b) For the 2024-25 budget year, a district's at-risk funding, as determined pursuant to section 22-54-104 (4), is the greater of the district's at-risk funding amount for the 2023-24 budget year or the district's at-risk funding amount for the 2024-25 budget year.
(2) (a) If, pursuant to subsection (1)(a) of this section, a district's at-risk funding amount for the 2022-23 budget year was greater than the district's at-risk funding amount for the 2023-24 budget year, any additional amount owed to that district for at-risk funding for the 2023-24 budget year must be paid after mid-year revisions are made to replace projections with actual figures.
(b) If, pursuant to subsection (1)(b) of this section, a district's at-risk funding amount for the 2023-24 budget year was greater than the district's at-risk funding amount for the 2024-25 budget year, any additional amount owed to that district for at-risk funding for the 2024-25 budget year must be paid after mid-year revisions are made to replace projections with actual figures.
(3) This section is repealed, effective July 1, 2025.
C.R.S. § 22-54-147 New arrival students funding - 2023-24 budget year - legislative declaration - definitions - repeal
22-54-147. New arrival students funding - 2023-24 budget year - legislative declaration - definitions - repeal. (1) As used in this section, unless the context otherwise requires:
(a) "New arrival student" means a student who moved from another country to Colorado, directly or indirectly; who has been in the United States for less than one year; who is not proficient in English or has limited English proficiency; and whose enrollment in a Colorado public school is the student's first school enrollment in the United States.
(b) "Total net student population" means the school district's or the institute charter school's student population, determined pursuant to subsection (4) of this section.
(c) "Total new arrival student population" means the total number of new arrival students as of February 29, 2024, who enrolled in a school district or an institute charter school after the pupil enrollment count day for the 2023-24 budget year, determined pursuant to subsection (3) of this section.
(2) (a) For the 2023-24 budget year, the general assembly shall appropriate twenty-four million dollars from the state education fund to the department of education to provide one-time funding for school districts and institute charter schools that enrolled new arrival students.
(b) A school district or an institute charter school is only required to perform the requirements pursuant to this section if the school district or institute charter school is requesting funding pursuant to this section.
(c) The department of education shall retain and spend no more than fifty thousand dollars from the money appropriated from the state education fund pursuant to this section to offset direct and indirect administrative costs incurred in performing the department of education's duties pursuant to this section.
(d) The general assembly declares that for the purposes of section 17 (4) of article IX of the state constitution, providing funding to districts and institute charter schools that enrolled new arrival students is accountable education reform and an accountable program to meet state academic standards, and therefore districts and institute charter schools may receive funding from the state education fund created in section 17 (4) of article IX of the state constitution for this purpose.
(3) To determine the school district's or the institute charter school's total new arrival student population, the department of education shall calculate the sum of:
(a) A school district's or institute charter school's total number of new arrival students as of February 9, 2024, who enrolled after the pupil enrollment count day for the 2023-24 budget year, determined by data collected pursuant to section 22-24-106 (1)(a); and
(b) A school district's or institute charter school's total number of new arrival students as of February 29, 2024, who enrolled after February 9, 2024, for the 2023-24 budget year, determined by an attestation of the total number of new arrival students as of February 29, 2024, who enrolled after February 9, 2024, for the 2023-24 budget year accompanied by a signed statement submitted to the department of education by the school district's superintendent or the superintendent's designee, or the chair of the institute charter school's governing board or the chair's designee, affirming that the data provided is accurate to the best of the school district's or institute charter school's knowledge.
(4) To determine the school district's or the institute charter school's total net student population, the department of education shall calculate the difference between:
ndent's designee, or the chair of the institute charter school's governing board or the chair's designee, affirming that the data provided is accurate to the best of the school district's or institute charter school's knowledge.
(4) To determine the school district's or the institute charter school's total net student population, the department of education shall calculate the difference between:
(a) A school district's or institute charter school's total number of enrolled pupils as of February 29, 2024, determined by an attestation of the school district's or institute charter school's total number of enrolled pupils as of February 29, 2024, accompanied by a signed statement submitted to the department of education by the school district's superintendent or the superintendent's designee, or the chair of the institute charter school's governing board or the chair's designee, affirming that the data provided is accurate to the best of the school district's or institute charter school's knowledge; and
(b) The school district's or institute charter school's pupil enrollment for the 2023-24 budget year on the pupil enrollment count day for the 2023-24 budget year.
(5) (a) Regardless of whether a school district or an institute charter school receives money pursuant to subsection (5)(b) of this section, the department of education shall distribute to each school district requesting funding pursuant to this section, or to the state charter school institute for the state charter school institute to distribute to institute charter schools requesting funding pursuant to this section:
(I) Fifteen thousand dollars, if the total new arrival student population of the school district that is requesting funding, or the state charter school institute on behalf of the institute charter schools requesting funding, is one or more but no more than five;
(II) Thirty thousand dollars, if the total new arrival student population of the school district that is requesting funding, or the state charter school institute on behalf of the institute charter schools requesting funding, is six or more but no more than ten;
(III) Seventy-five thousand dollars, if the total new arrival student population of the school district that is requesting funding, or the state charter school institute on behalf of the institute charter schools requesting funding, is eleven or more but no more than thirty;
(IV) One hundred twenty-five thousand dollars, if the total new arrival student population of the school district that is requesting funding, or the state charter school institute on behalf of the institute charter schools requesting funding, is thirty-one or more but no more than fifty;
(V) Two hundred thousand dollars, if the total new arrival student population of the school district that is requesting funding, or the state charter school institute on behalf of the institute charter schools requesting funding, is fifty-one or more but no more than one hundred;
(VI) Four hundred thousand dollars, if the total new arrival student population of the school district that is requesting funding, or the state charter school institute on behalf of the institute charter schools requesting funding, is one hundred one or more but no more than two hundred;
(VII) Five hundred fifty thousand dollars, if the total new arrival student population of the school district that is requesting funding, or the state charter school institute on behalf of the institute charter schools requesting funding, is two hundred one or more but no more than five hundred; or
(VIII) Seven hundred fifty thousand dollars, if the total new arrival student population of the school district that is requesting funding, or the state charter school institute on behalf of the institute charter schools requesting funding, is five hundred one or more.
itute on behalf of the institute charter schools requesting funding, is two hundred one or more but no more than five hundred; or
(VIII) Seven hundred fifty thousand dollars, if the total new arrival student population of the school district that is requesting funding, or the state charter school institute on behalf of the institute charter schools requesting funding, is five hundred one or more.
(b) (I) For each school district and each institute charter school that is requesting funding pursuant to this section, the department of education shall distribute to the school district, or to the state charter school institute for the state charter school institute to distribute to the institute charter school, an amount equal to four thousand five hundred dollars multiplied by the school district's or institute charter school's total net student population or total new arrival student population, whichever is lesser.
(II) (A) If the amount appropriated pursuant to this section is insufficient to fully fund the distributions pursuant to subsection (5)(b)(I) of this section, the department of education shall reduce the amount of each school district's or each institute charter school's distributions pursuant to subsection (5)(b)(I) of this section by a proportionate percentage of the amount required to fully fund the distributions pursuant to subsection (5)(b)(I) of this section.
(B) If there is an amount remaining from the amount appropriated pursuant to this section after calculating the amount that each school district and each institute charter school requesting funding will receive pursuant to this subsection (5), the department of education shall increase the amount of each school district's or each institute charter school's distribution in subsection (5)(b)(I) of this section by a proportionate percentage of the amount remaining, so that the total amount appropriated pursuant to this section is expended.
(c) Notwithstanding section 22-2-306, the department of education is not required to provide advance notice requirements to a school district or an institute charter school in implementing this section.
(6) (a) The department of education shall ensure that a school district's or an institute charter school's total new arrival student population does not include students who were previously included in the school district's or the institute charter school's pupil enrollment for the 2023-24 budget year on the pupil enrollment count day for the 2023-24 budget year.
(b) (I) On or before a date determined by the department of education, the department of education shall provide to each district and institute charter school a preliminary amount to be distributed, determined pursuant to subsection (5) of this section.
(II) On or before a date determined by the department of education, a school district or an institute charter school may provide evidence to the department of education that supports a different amount to be distributed from the department of education's preliminary amount to be distributed determined pursuant to subsection (5) of this section.
(III) No later than May 1, 2024, the department of education shall finalize the amount to be distributed to each school district and institute charter school and notify each school district and institute charter school of that amount.
(IV) No later than May 31, 2024, the department of education shall distribute to each school district, and to the state charter school institute for the state charter school institute to distribute to each institute charter school, the amount determined pursuant to this section.
(7) The department of education is authorized to review the school district's or the institute charter school's use of funding provided pursuant to this section, but a payment is not subject to audit requirements pursuant to section 22-2-113 (1)(f).
(8) This section is repealed, effective July 1, 2026.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-22.docxFetched: 10/6/2026