The purpose of this publication is to help readers understand how Colorado finances its public elementary and secondary schools.  The major focus is an explanation of the funding formula included in the Public School Finance Act of 1994, including amendments made to the act in 2019.  Several...

In the midst of school closures across the state due to the COVID-19 outbreak, schools and state agencies are working to ensure that K-12 students continue to receive academic support.  Legislative Council Staff is committed to providing members of the Colorado General Assembly and other...

The financing of K-12 public education in Colorado over the past three decades has been affected by three constitutional amendments: the Gallagher Amendment, the TABOR Amendment, and Amendment 23.  Combined with the results of key court cases, these amendments have created a complex educational...

Legislative Council Staff conducts a study of the cost of living in each school district every two years to update the cost-of-living factors used in the state's school finance funding formula as required by state law. The first study was conducted in 1993, and a study has been...

Senate Bill 17-296 amends the Public School Finance Act of 1994 to provide funding for school districts in FY 2017-18. The bill was signed by the Governor on June 2, 2017, and became effective on that date. Senate Bill 17-254, the "Long Bill," appropriates most of the state aid distributed to...

The final Residential Assessment Rate Study released by the Division of Property Taxation on April 17, 2017 estimates a residential assessment rate of 7.20 percent for 2017 and 2018.  The General Assembly must pass a bill before this rate becomes law.  Compared with the baseline forecast which...

This memorandum provides information regarding the regulation of school districts, charter schools, innovation schools, and home schools. Specifically, it describes the waivers to state law granted by the State Board of Education (SBE) to school districts, charter schools, innovation districts...

Legislative Council Staff conducts a study of the cost of living in each school district every two years, as required by state law. The results of the 2015 study indicate that the cost of living, adjusted by where employees live, increased in 177 of the 178 school districts in the state. In 137...