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Passed in August 2024, House Bill 24B-1001 created a property tax limit for school districts beginning with the 2025 property tax year (PTY), for which taxes are payable in 2026. The bill’s provisions limit statewide qualified local share property tax revenue, or local share total program revenue excluding certain sources or uses, by adjusting the residential assessment rate applied to school district mill levies temporarily downward if qualified revenue is expected to exceed the limit. Section 29-1-1702.5 (4)(c) C.R.S.

This memorandum provides an overview on the federal immigration system, Colorado’s role in immigration, and patterns of immigration in the state and nationally. It then discusses the impact of immigration on different sectors of the economy and state government programs and services, and highlights recent state legislation to address these issues.

Report No. 2025-TE3

House Bill 24-1448 enacted a new school finance formula, to begin in FY 2025-26 and be phased in over a 6-year period. This memorandum provides an overview of the new formula, the six‑year phase‑in period, and the parameters that would result in pausing implementation of the new formula. It does not include provisions of HB24-1448 that are not directly related to the new formula, including changes to mill levy override limits, the mill levy override match program, and capital construction funding.

This memorandum summarizes the primary funding changes to school finance for FY 2024-25. Several enacted bills during the 2024 legislative session and August 2024 special session substantively impact the financing of public schools in Colorado.

During the 2024 legislative session, the General Assembly considered a variety of measures related to kindergarten through twelfth grade (K-12) education in Colorado. Specifically, the legislature adopted bills related to health, safety, and well being; supports for students, teachers, and other staff; licensing; degree attainment; school funding; and administration and governance.

This memorandum discusses the Mill Levy Override Match Program, as well as concerns about the current framework and potential solutions and alternatives that have been discussed. The MLO Match Program Task Force created in House Bill 24-1448 is charged with recommending changes to the program, which may include any number of additional changes not contemplated by this memorandum.

During the 2025 legislative session, the General Assembly considered a variety of measures related to K-12 education in Colorado. The legislature passed laws related to student health and well-being, student and school safety, standards and assessments, school accountability, and governance and funding.

This memorandum summarizes the primary funding changes to school finance for FY 2025-26. Two bills during the 2025 legislative session substantively affected the financing of public schools in Colorado.

This issue brief provides an overview of the state governance structure for public K-12 schools and discusses the main provisions of the school accountability system in Colorado.

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 illustrations are provided to help readers calculate funding under the formula.  The booklet also describes several other provisions of law that relate to school district funding.  These provisions include a description of revenue that is earmarked for specific functions, other local

When Colorado became a state, the federal government granted the state lands to be held in an intergenerational public trust to support public education. This trust is made up of about 2.8 million acres of surface land and 4.0 million subsurface acres, and is managed by the State Land Board (SLB) in the Deparment of Natural Resources. This issue brief discusses how revenue earned on those lands is used, invested, and spent for public education.

Public K-12 education in Colorado is financed through state and local sources. The school finance formula in state law establishes a statewide total funding level. The difference between this amount and the local share determines the state’s school finance obligation. The local share is paid primarily from property taxes. Exemptions, policy adjustments, or other factors that reduce or slow the growth of property taxes requires the state to increase its share of K-12 education funding.

Report No. 2023-TE19

This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.

This memorandum summarizes the primary funding changes for school finance that were enacted during the 2023 legislative sessions.

During the 2023 legislative session, the General Assembly considered several measures related to kindergarten through twelfth grade (K-12) education in Colorado.

Pursuant to Section 22-55-104, C.R.S., Legislative Council Staff, in consultation with the State Auditor, the State Treasurer, the Department of Education (CDE), the Office of State Planning and Budgeting, and the Joint Budget Committee (JBC), is required to conduct a review of the model used to forecast revenue to and expenditures from the State Education Fund and the spending requirements for the Public School Finance Act of 1994 by February 1 of each year.

The quality of child care is a key concern for parents and policymakers.  Child care allows parents to remain in the workforce and contributes to a child’s development.  This issue brief provides an overview of the financial assistance available to families needing child care, briefly describes the licensing of child care centers, and explains where to find child care quality ratings.  

The Colorado Department of Early Childhood (CDEC), Colorado’s newest state department, began operations in July 2022 to provide a range of programs and services that support young children, families, and the professionals that serve them.  This issue brief provides an overview of the CDEC, including its creation, programs and services offered through the department, and budget for FY 2022-23.

This memorandum summarizes the primary funding changes for school finance that were enacted during the 2022 legislative session.  Several bills enacted substantively impacted the financing of public schools in Colorado.

During the 2022 legislative session, the General Assembly considered measures related to kindergarten through twelfth grade (K-12) education in Colorado.  Specifically, the legislature adopted bills pertaining to student support and services; curriculum and postsecondary options; teacher and other staff evaluations and support; public school funding; and administration and governance.

During the 2021 legislative session, the General Assembly considered measures related to K-12 education, including teacher pay, recruitment, and retention; early childhood education; COVID-19 response and recovery; school health policies; curriculum and content standards; and administration, governance, and reporting requirements.

Corona Insights is pleased to present the 2021 Colorado School District Cost of Living Analysis to the Colorado Legislative Council. The purpose of this study is to create a cost of living index for each of the 178 school districts in Colorado to be utilized in the per pupil funding formula for K-12 education, as mandated by the Public School Finance Act of 1994.