Welcome

Mill Levy and Tax Credit Information 2020-21

 - CDE Workbook
 - CDE Explanation Sheet

Colorado Education Association Presentations:
DAY ONE: School Finance in Colorado: A Historical Perspective Statehood to 2008- November 16, 2020
DAY TWO: School Finance in Colorado: A Historical Perspective 2009-Present- November 17, 2020

CSFP’s November 2020 VIRTUAL Advisory Meeting:

Video Recording of meeting 
FY2021-22 Budget Request Governor Polis- Lauren Larson, Grace Glover, Aaron Ray and Luke Teater, Office of State Planning and Budgeting
Distance to the Base & Changes to School Finance in 2020- Justin Silverstein and Tracie Rainey, CSFP
2020 Election Results and Recap- Lisa Weil, Great Education Colorado

2020 State Profile Data: Our annual profile information depicts changes in K-12 funding and counts (comparing the base year of 1992-93 to 2013-14 to 2017-18 to 2018-19). Data is audited so lags behind current information.

  - 2020 State Profile Overview: a 1-page overview of areas of concern for K-12
  - 2020 Overview Highlights & Charts: 2-page document with highlights and charts.
  - CSFP 2020 State Profile Data: 4 tables and Notes page 
       - Table 1: Enrollment, Special Education, Free and Reduced Lunch, English language learners (ELL), and Gifted Students
       - Table 2: Number of Teachers, Teachers per 1,000 students, Average Salary (comparing CO and National)
       - Table 3: Per Student Current Spending and Revenues
       - Table 4: Relationship between State/Local Revenue for K-12 Public Education and Personal Income
       - Notes and Terms: Footnotes for all tables are located on this page.

A look at Colorado average teacher salaries over time- Colorado School Finance Project report, November 11, 2020                                                                                       ELECTIONS PAGE 2020
2020 November Colorado School District Election Results
2020 Mill Levy Override Results Map

2020 State Ballot Information Booklet (the Blue Book)- Legislative Council of the Colorado General Assembly
Local Ballot Measure Tracker link from the Colorado Health Foundation

Governor's FY20201-22 Budget Request- November 2, 2020

  ELECTIONS PAGE 2020

DRAFT of 2020 School District Elections-  Elections: Bond, BEST, Mill Levy Override (MLO), Operational MLO, and Transportation MLO.  Information posted as of 10/12/2020.
2020 State Ballot Information Booklet (the Blue Book)- Legislative Council of the Colorado General Assembly

Amendment B resources:
  - The Gallagher Amendment- Legislative Council Staff, July 30, 2020
  - Amendment B explained: What repealing the Gallagher Amendment would mean for Colorado and your property taxes- The Colorado Sun, September 29, 2020
  - Gallagher's Effect on Tax Rates Over Time graph
  - Amendment B: Repeal Gallagher Amendment, Explained- Colorado Public Radio, October 12, 2020

Proposition 116 Tax Calculator- created by Colorado Fiscal Institute
 - CFI Prop 116 Tax Calculator - Google Spreadsheet
 - CFI Prop 116 Tax Calculator- Excel format

 - Drop in School Lunch Participation Leaves Budget Shortfalls- CT Examiner, November 8, 2020

 - Colorado voters give a big boost to education funding by passing local and statewide measures- The Denver Channel, November 6, 2020

 - Colorado's older teachers facing a crossroads: Risk coronavirus or retire- The Colorado Sun, November 5, 2020

October Pupil Count- Where are the Students? Presentation to DBO- Tracie Rainey and Justin Silverstein, October 28, 2020

ELECTIONS PAGE 2020  
DRAFT of 2020 School District Elections-  Elections: Bond, BEST, Mill Levy Override (MLO), Operational MLO, and Transportation MLO.  Information posted as of 10/12/2020. 2020 State Ballot Information Booklet (the Blue Book)- Legislative Council of the Colorado General Assembly Amendment B resources:  - The Gallagher Amendment- Legislative Council Staff, July 30, 2020 - Amendment B explained: What repealing the Gallagher Amendment would mean for Colorado and your property taxes- The Colorado Sun, September 29, 2020 - Gallagher's Effect on Tax Rates Over Time graph - Amendment B: Repeal Gallagher Amendment, Explained- Colorado Public Radio, October 12, 2020 Proposition 116 Tax Calculator- created by Colorado Fiscal Institute - CFI Prop 116 Tax Calculator - Google Spreadsheet - CFI Prop 116 Tax Calculator- Excel format

Internet Connectivity Across Colorado- Institute of Education Sciences

Estes Park School Board Presentation- Tracie Rainey, October 13, 2020

Teacher Salary Comparison by 24/7 Wall St.- October 12, 2020

CSFP’s October 2020 VIRTUAL Advisory Meeting:

Video Recording of meeting
September 2020 Forecast & the Blue Book Process- Kate Watkins, Legislative Council Staff
October Count Slide- Justin Silverstein, APA and Tracie Rainey
Gallagher Amendment: Impacts on Schools & Local Services and Why Now is the Time to Repeal It- Senator Chris Hansen
Be a Public Education Voter resources- Great Education Colorado

Education Funding and Taxation Policy Presentation to Great Schools Thriving Communities- Justin Silverstein, APA and Tracie Rainey, October 7, 2020

Average Teacher Salary Comparison Chart using Business.org data

CDE Memo: Student October Count Data Respondents/Audit Contacts- September 25, 2020

Average Teacher Salary Comparison Chart using Business.org data

Colorado Joint Education Committees' Meeting agenda and presentations- September 23, 2020 - Agenda - Overview and Statewide Snapshot from CDE - Managing COVID-10 Symptoms and Exposure - Colorado Charter School Institute - PTA and Parents on Reopening Schools - Addressing Barriers to Remote and In-Person Learning - Canon City Schools- How We Opened - North Routt Community Charter School - The Pinnacle Charter School - Budget and Funding Impacts from CDE - Colorado's Public Charter Schools and COVID - Overview of Possible Special Education Funsing Scenarios - Audio from meeting

Beginning in May 2020, the CSFP collected district budget cut realities from school districts and monitored media reports, as well. Our findings are below:
District Reported Budget Conversations 
Budget Cuts from Media Sources
Trends in district cuts 2020-21

CSFP Presentation to the Public Education and Business Coalition, September 21, 2020
- PowerPoint Presentation in orginal format
- PowerPoint Presentation created for grayscale printed

                                                                                                ELECTIONS PAGE 2020
DRAFT of 2020 School District Elections-  Elections: Bond, BEST, Mill Levy Override (MLO), Operational MLO, and Transportation MLO.  Information posted as of 9/21/2020.
2020 State Ballot Information Booklet (the Blue Book)- Legislative Council of the Colorado General Assembly
The Gallagher Amendment- Legislative Council Staff, July 30, 2020

• Colorado Legislative Council staff
  • Economic & Revenue Forecast
  • Presentation to the Joint Budget Committee
  • Consumer Price Index
• Office of State Planning and Budget
  • State of Colorado: Economic and Fiscal Outlook
  • Presentation to the Joint Budget Committee
  • Supplemental Materials to OSPB Forecast

• Video Recording of meeting
• Colorado Department of Education Guidance on Learning Pods
• Colorado Department of Education CARES Act Fact Sheet, August 2020
• Colorado State Board of Education Rules for Administration of Public Schools Finance Act 1994- September 10, 2020
• Follow-up from Colorado Department of Education- Commissioner Anthes' responses and resources
• Colorado PERA presentation- Jeff Sprole and Michael Steppat, Colorado PERA
  • Colorado PERA: Investment Stewardship Report 2020
• Ballot Issues with Fiscal Implication for Education– Lisa Weil and Betsy Bevis, Great Education

CSFP Student Count and Funding Charts (2019-20 data):
- Emergent bilingual students (English language learners, according to CDE)
- Gifted and Talented
- Students experiencing homelessness
- Special Education
- Students eligible for free and reduced lunch

2020 Quality Counts Grading of State Spending Per Pupil (pp) on Education- 

For the second year in a row, Colorado received an F on Education Week's Quality Counts spending matrix.

• Teacher pay penalty dips but persists in 2019– Economic Policy Institute with the Center on Wage and Employment Dynamics, September 17, 2020
• Amendment B explained: What repealing the Gallagher Amendment would mean for Colorado and your property taxes– The Colorado Sun, September 29, 2020
• Colorado’s substitute teacher shortage, worsened by coronavirus, could force some schools to close. Again.– The Colorado Sun, September 28, 2020
• Amendment B puts spotlight on Gallagher’s mixed legacy of budget cuts, tax relief, and inequality in Colorado– The Colorado Sun, September 15, 2020
• Opinion: Prop 116 would only worsen the severe lack of school funding in Colorado– The Colorado Sun, September 10, 2020
• Schooling during COVID creates some labor challenges for Garfield County schools– Post Independent, September 7, 2020
• Could some of Colorado’s urban districts catch onto a four-day week?– Denver Post, September 7, 2020
• Colorado school reopening updates: School districts can continue serving free meals to all students– Chalkbeat, September 1, 2020
• YouTube report from TheDenverChannel.com

Update on free lunch from the Federal Government
- Colorado school reopening updates: School districts can continue serving free meals to all students- Chalkbeat, September 1, 2020
- Press Release: USDA Extends Free Meals for Kids Through December 31, 2020- USDA, Food and Nutrition Services, August 31, 2020

Four-Day Week Information:
- Map of Four-Day Week School Districts in Colorado, August 2020
- School Districts with four-day weeks in Colorado 2001-2021 chart
- Four Day School Week Manual 2020-21- Colorado Department of Education
- Research paper: Are All Four-Day School Weeks Created Equal? A National Assessment of Four-Day School Week Policy Adoption and Implementation - Oregon State University, June 2020

Creede School District Presentation- CSFP, August 7, 2020

Colorado School Finance Project's School Finance and Education Reform Timeline 2019-20 to 1982

Beginning in May 2020, the CSFP collected district budget cut realities from school districts.  
District Reported Budget Conversations
Budget Cuts from Media Sources
Trends in district cuts 2020-21

Learn about Initiative 271- Fair Tax Colorado Information- Click here What does Initiative 271 mean for your district? Colorado Association of School Board

Want to know what happened in the 2020 Legislative Session?- Click here

Mill Levy/Local Revenue Resources- Click Here

• Video Recording of meeting
• Economic & Revenue Forecast for CSFP– Kate Watkins, Legislative Council Staff
•  Initiative 271 Update– Lisa Weil and Betsy Bevis, Great Education and FairTax Colorado
•  Legislative Wrap-up– Tracie Rainey and Justin Silverstein, Colorado School Finance Project

CSFP Presentation– Upper Rio Grande/Del Norte Board of Education, June 23, 2020

• Colorado Legislative Council staff
  • Economic & Revenue Forecast
  • Presentation to the Joint Budget Committee
  • Consumer Price Index
• Office of State Planning and Budget
  • State of Colorado: Economic and Fiscal Outlook
  • Presentation to the Joint Budget Committee
  • Supplemental Materials to OSPB Forecast

School Districts' Mill Levies at time of "de-brucing"

2008-2021 Budget Stabilization Factor Graph passed by by HB20-1418)

This chart compares state per-pupil spending to the U.S. average per-pupil spending.
UPDATED: Education Week Per Pupil Spending Comparison

• HB20-1418 Public School Finance bill
• HB20-1418 Public School Finance Fiscal Note
• HB20-1418 Public School Finance Fiscal Note Amended (6/7/2020)

CSFP School Finance Act PRELIMINARY Modeling- Five percent from COL factor and rest from Budget Stabilization Factor

June What We're Reading:

• Colorado lawmakers made billions in cuts to finish the budget. Now Gov. Polis may need to make even more.-The Colorado Sun, June 18, 2020
• Students of Color And The Vulnerable Await Fallout Of Colorado Coronvirus-Induced School Budget Cuts- Colorado Public Radion, June 8, 2020
• Amid school funding cuts, Colorado bill lays foundation for future fiscal reform- Chalkbeat, June 5, 2020

• Repeal Property Tax Assessment Rates Bill Text
• Repeal Property Tax Assessment Rates Fiscal Note
• Colorado schools could be $490 million short next year. Lawmakers call for repealing Gallagher tax limit.- Chalkbeat, May 28, 2020

Twitter Feed for @cosfp May 2020: District Concerns by Region

Douglas County School Board Presentation- CSFP, 5.26.2020

• Approved Uses for CARES $s
• Coronavirus Relief Fund Allocations(Excel spreadsheet)

• General Fund Overview (5/22/2020)
• General Fund Overview (5/20/2020)
• General Fund Overview (5/19/2020)
• JBC Staff Memo: Additional School Finance Balancing Options (Outside of the Long Bill)
• JBC Staff Memo: Revised Long Bill Recommendations for School Finance (OSPB Forecast)

UPDATED: 2008-2021 Budget Stabilization Factor: Looking at Potential Consequences in 2020-21

•  Recording of meeting
•  Video
•   Colorado Department of Education- Dr. Katy Anthes and Jennifer Okes
  • Education Stabilization Fund Program (ESSER) Preliminary Funding Allocations
  • Elementary and Secondary School Emergency Relief (ESSER) Stakeholder Survey
  •  Initiative 271 Update- Lisa Weil and Betsy Bevis, Great Education and FairTax Colorado
  • Office of State Budget and Planning Budget Update- Luke Teater, OSPB
  • Emergency Tax Presentation- Carol Hedges, Colorado Fiscal Institute
  • Letter to Lawmakers and Governor- signed by multiple community supporters

• Colorado Legislative Council staff
  • Economic & Revenue Forecast
  • Presentation to the Joint Budget Committee
  • Consumer Price Index
• Office of State Planning and Budget
  • State of Colorado: Economic and Fiscal Outlook
  • Presentation to the Joint Budget Committee
  • Supplemental Materials to OSPB Forecast
  • Economic Forecast Shows COVID-19’s Significant Impact on Colorado Economy
• JoAnn Groff, Property Tax Administrator
• Presentation documents 
• Excel file for RAR impact on school districts- pulled from presentation documents

• Interactive District Snapshot Tool (Google Sheets)
• Interactive District Snapshot Tool (Excel workbook)
• Interactive Percentage Cut Tool (Google Sheets)
• Interactive Percentage Cut Tool (Excel workbook)
• Budget Stabilization Factor by District Total Program - Pre-BSF, Current BSF, Additional 5% in BSF
• Budget Stabilization Factor by District Total Program - Additional 10% in BSF and Additional 15% in BSF
• Attachment E: BSF by District- Percent when hitting base

• Memorandum: Addendum to Department of Education Budget Balancing Packet (05/06/2020)
• Staff Budget Balancing FY2019-20 & FY2020-21 Packet(4/23/2020)

School Finance in Colorado Workbook 2020- Legislative Council Staff

Colorado School Districts Look To Trim Millions, Meaning Less Pay, Possibly Fewer Schools And Fewer Schooldays- Colorado Public Radio, May 6, 2020

-  Initiative 271- Vision 2020 Information  -

• Initiative 271 Tax Calculator - provided by CSFP
• Polling results notice- Keating Research, May 20, 2020
• Polling results- Keating Research, May 20, 2020
• Initiative 271 Tax Changes- Colorado School Finance Project, April 2020
• Chart of State Rankings per $1000 of personal income- Colorado School Finance Project, April 2020

Friday, May 8 @ 11:00 a.m.

Tuesday, May 12 @ 9:00 a.m.

Wednesday, May 13 @ 5:00 p.m.

Thursday, May 14 @ 11:00 a.m.

Tuesday, May 19 @ 12:00 p.m.

Wednesday, May 20 @ 4:00 p.m.

Thursday, May 21 @ 10:00 a.m.

Wednesday, May 27 @ 12:00 p.m.

Thursday, May 28 @ 5:00 p.m.

Friday, May 29 @ 10:00 a.m.

• Budget woes causing headaches for school districts- The Pueblo Chieftan, May 4, 2020
• Schools Face Nightmare Scenario After Coronavirus Crisis- U.S. News & World Report, May 1, 2020
• Colorado School Districts Look To Trim Millions, Meaning Less Pay, Possibly Fewer Schools And Fewer Schooldays- Colorado Public Radio, May 6, 2020

CSFP's April 2020 VIRTUAL Advisory Meeting:

• Recording of meeting
• COVID Update- Colorado Department of Education
• Office of State Budget and Planning Budget Update
• Initiative 271 Explained- Vision 2020 and FairTax Colorado

CASB Conversations: Budgeting During a State Fiscal Crisis

• Presentation
• Podcast audio

• Budget Stabilization Factor as a Percent: Looking at Potential Consequences in 2020-21
• 2008-2021 Budget Stabilization Factor: Looking at Potential Consequences in 2020-21

Colorado Education Grant Dollars 2016-present

Comparison of Colorado Average Per-Pupil Spending and U.S. Average Per-Pupil Spending 2007-2017

****COVID-19 UPDATES and INFORMATION****

• Colorado lawmakers are looking at how to close a $3 billion budget shortfall. Here's the roadmap.- Colorado Sun, April 27, 2020
• COVID-19 State Budget Shortfalls Could Be Largest on Record- Center for Budget and Policy Priorities, April 14, 2020
• Colorado's Government Braces For Up To 3 Years of Cuts- Colorado Public Radio, April 7, 2020
• Joint Budget Committee Plan of Action Letter- April 9, 2020
• Colorado Governments Look At Cuts As COVID-19 Burns Budgets- Colorado Public Radio, April 7, 2020
• Colorado Supreme Court rules legislature can extend its lawmaking term after coronavirus pause- Colorado Sun, April 1, 2020
• Colorado Supreme Court Response to Interrogatory on House Joint Resolution 20-1006- April 1, 2020

• The Impact of the COVID-19 Recession on Teaching Positions- Learning Policy Institute, April 30, 2020
• An Emergency Tax: TABOR to the Rescue?- Colorado Fiscal Institute, April 29, 2020
• COVID-19 and School Funding: What to Expect and What You Can Do- Learning Policy Institute, April 22, 2020
• States Need Significantly More Fiscal Relief to Slow the Emerging Deep Recession- Center for Budget and Policy Priorities, April 14, 2020

****COVID-19 UPDATES and INFORMATION****

• Democrats in the Colorado legislature jostle over whether they must return to the Capitol to continue their coronavirus pause– Colorado Sun, March 30, 2020
• Colorado Legislature Could Extend Its Break By Weeks, But There's Disagreement Over Whether They Have To Make That Decision In Person- Colorado Public Radio, March 29, 2020
• Colorado Department of Education's Coronavirus Resource Page Money for technology, cleaning, and summer learning: What the coronavirus stimulus bill means for schools- Chalkbeat, March 27, 2020
• Colorado's legislature will not resume on Monday as planned. It's an open question when they will return- Colorado Sun, March 25, 2020
• Colorado Teachers' of the Year Letter- March 23, 2020
• Press Release: JBC Action Postponed Until April 7 at Earliest- March 20, 202

-  Initiative 271- Vision 2020 Information -  Initiative 271 Ballot Language and Initial Fiscal Impact Statement

Sign up to attend a Fair Tax Colorado online info session:

• Tuesday 3/24 5:00-6:00pm: Register
• Wednesday 3/25 8:00am Register

Press Release: JBC Action Postponed Until April 7 at Earliest- March 20, 2020

• Colorado Legislative Council staff
  • Economic & Revenue Forecast
  • Presentation to the Joint Budget Committee
  • Cost-of-Living Report
  • Consumer Price Index Forecast
  • Staff Comeback - FY 2020-21 Long Bill Recommendations for School Finance
• Office of State Planning and Budget
  • The Colorado Outlook: Economic and Fiscal Outlook

• - Colorado scrutinizes oil and gas tax breaks as severance taxes drop and state budget gets tight- Colorado Sun, March 23, 2020
• How a coronavirus downturn could affect Colorado's education budget- Chalkbeat, March 19, 2020
• Landmark Education Bill Goes to Maryland Legislature- National Center on Education and the Economy, February 27, 2020
• Making the Grade 2019: How Fair is School Funding in State?- Education Law Center

• Internet Connectivity Across Colorado- Institute of Education Science
• Colorado's $30.3 billion coronavirus-sickened state budget explained in 10 numbers- The Colorado Sun, May 29, 2020
• Where Did Colorado Lawmakers Find $3.5 Billion To Patch The State Budget? Schools, Veterans, Seniors, Medicaid And More- Colorado Public Radio, May 22, 2020
• Colorado's K-12 budget- Does COVID-19 make the unpalatable possible?- Chalkbeat, May 21, 2020
• Colorado schools will see almost $1 billion in new federal dollars- Chalkbeat, May 18, 2020
• PRESS RELEASE: State receives nearly $121 million in federal relief for Colorado school districts- Colorado Department of Education
• Budget writers will have to cut $3.3 billion from general fund, new numbers show- Colorado Politics, May 12, 2020
• Colorado faces $6.8 billion coronavirus hit to state budget in coming years, new forecasts predict- Colorado Sun, May 12, 2020
• The Grim Business Of State Budgets Cuts Under Coronavirus Has Begun- Colorado Public Radio, May 11, 2020
• Colorado legislature delays its return date until late May to allow more time to balance budget- Colorado Sun, May 9, 2020
• Colorado School Districts Look To Trim Millions, Meaning Less Pay, Possibly Fewer Schools And Fewer Schooldays- Colorado Public Radio, May 6, 2020

• Tax Effort and Fiscal Capacity 2019-20 including an overall summary and detail by school district
  • Tax Effort and Fiscal Capacity 2019-20 Summary (portrait mode)
  • Tax Effort and Fiscal Capacity 2019-20 Summary (landscape mode)
• Tax Effort and Fiscal Capacity 2019-20 by Assessed Value and type of Mill – includes pie chart and detail by school district
  • Total Assessed Value 2019-20
  • Assessed Value per Pupil 2019-20
  • Total Program Mills 2019-20 (mills each district levies as part of the school finance act)
  • Mill Levy Overrides 2019-20 (voter-approved)
• How much does one mill raise?
• How much does on mill raise per student?

• Vision 2020 update– Abby Vining, Colorado Fiscal Institute
• Vision 2020 Policy One-pager– Great Schools Thriving Commuities meeting
• GSTC Vision 2020 One page Explainer Salida School Board Work Session– February 11, 2020

2020 CASE Winter Leadership Conference Presentations: 
“Nuts and Bolts”– February 05, 2020 
“2020 Ballot”February 06, 2020

• Draft bill 20-0291
• Bill Summary
• Uniform Mill Year 1 BSF Buydown financial run– district-level data
• Uniform Mill Full Implementation- BSF + MLO Equalization– district-level data
• MLO Equalization State Match Estimates– district-level data

• Landmark Education Bill Goes to Maryland Legislature- National Center on Education and the Economy, February 27, 2020
• Teacher Shortages Across the Nation and Colorado: Similar Issues, Varying Magnitudes– Colorado Department of Higher Education, December 2017
• Making the Grade 2019: How Fair is School Funding in State?– Education Law Center

Supplemental Budget Requests FY2019-20, Department of Education- January 2020 

• Adjustments to Total Program Funding for 2019-20 School Year HB20-1260 (bill text)-
• HB20-1260 (fiscalnote)
• Memo from JBC re:Supplemental Comeback for FY2019-20

Colorado Student Enrollment At-a-Glance 2019-20

• Total Assessed Value 2019-20
• Assessed Value per Pupil 2019-20
• Total Program Mills 2019-20 - (mills each district levies as part of the school finance act)
• CORRECTED: Mill Levy Overrides 2019-20 - (voter-approved)

• Colorado State Economic & Budget Outlook– Kate Watkins, Chief Economist, Legislative Council Staff
• Vision2020 Policy Input Tool 2.0– Abby Vining and Carol Hedges, Colorado Fiscal Institute
• Vision2020 Input Tool Kit– Abby Vining and Carol Hedges, Colorado Fiscal Institute

• Teacher Pay By State 2020- Interactive Map, World Population Review, retrieved January 27, 2020
• Small school districts say move to 4-day week attract, retain teachers- News Tribune, January 26, 2020