2021
November 2021
Mill Levy and Tax Credits by school district- UPDATED
May 2021
Mill Levy and Tax Credits by school district
February 2021
- Tax Effort and Fiscal Capacity 2019-20 including an overall summary and detail by school district
- Tax Effort and Fiscal Capacity 2020-21 Summary (portrait mode)
- Tax Effort and Fiscal Capacity 2020-21 Summary (landscape mode)
- Tax Effort and Fiscal Capacity 2020-21 by Assessed Value and type of Mill – includes pie chart and detail by school district
- Total Assessed Value 2020-21
- Assessed Value per Pupil 2020-21
- Total Program Mills 2020-21 (mills each district levies as part of the school finance act)
- Mill Levy Overrides 2020-21 (voter-approved)
2020
- School Districts’ Mill Levies at time of “de-brucing“ updated December 2020
- HB20-1418 Public School Finance bill
- HB20-1418 Public School Finance Fiscal Note
- HB20-1418 Public School Finance Fiscal Note Amended (6/7/2020)
- 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?
- Draft bill HB20-0291 School District Uniform Total Program Mill Levy
- Bill Summary
- Uniform Mill Year 1 BSF Buydown financial run– district-level data
- Uniform Mill Year 1 BSF Buydown financial run– district-level data
- MLO Equalization State Match Estimates– district-level data Uniform Total Program Mill Levy Summary
2019
- Tax Effort and Fiscal Capacity 2018-19 including an overall summary and detail by school district
- Tax Effort and Fiscal Capacity 2018-19 Summary (portrait mode)
- Tax Effort and Fiscal Capacity 2018-19 Summary (landscape mode)
- Tax Effort and Fiscal Capacity 2018-19 by Assessed Value and type of Mill – includes pie chart and detail by school district
- Total Assessed Value 2018-19
- Assessed Value per Pupil 2018-19
- Total Program Mills 2018-19 – (mills each district levies as part of the school finance act)
- Mill Levy Overrides 2018-19 – (voter-approved)
- Bond Redemption Mills 2018-19 – (voter-approved)
- 19-0900 School District Mill Levy Equalization
- 19-0898 School District Uniform Total Program Mill Levy
Uniform Statewide School Mill Levy Presentation – Colorado Association of School Boards, October 11, 2019 (good background information on mill levies in Colorado)
Update from Joint Budget Committee Members on Issues Related to School Finance– October 21. 2019
Property Tax and Educational Equity in Colorado’s School Finance System– Craig Harper, Joint Budget Committee Staff, February 15, 2019
2018
Colorado Legislative History of Mill Levy Overrides 1998-2018
- Tax Effort and Fiscal Capacity 2017-18 including an overall summary and detail by school district
- Tax Effort and Fiscal Capacity 2017-18 Summary (portrait mode)
- Tax Effort and Fiscal Capacity 2017-18 Summary (landscape mode)
- Tax Effort and Fiscal Capacity 2017-18 by Assessed Value and type of Mill – includes pie chart and detail by school district
- Assessed Value
- Assessed Value per Pupil
- Total Program Mills – (mills each district levies as part of the school finance act)
- Mill Levy Overrides – (voter-approved)
- Bond Redemption Mills – (voter-approved)
- This list of District Tax Effort and Fiscal Capacity with links
2017
House Bill 17-1340
Mesa County Board of County Commissioners v. State
The Colorado School Finance Project’s (CSFP) created several reports about Colorado’s School District Tax Effort and Fiscal Capacity for 2017-18. It is important to note that school districts have no control over what 1 mill can raise. February 2019
- Tax Effort and Fiscal Capacity 2017-18 Summary (portrait mode)
- Tax Effort and Fiscal Capacity 2017-18 by Assessed Value and type of Mill – includes pie chart and detail by school district
- Assessed Value
- Assessed Value per Pupil
- Total Program Mills – (mills each district levies as part of the school finance act)
- Mill Levy Overrides – (voter approved)
- Bond Redemption Mills – (voter approved)
- This list of District Tax Effort and Fiscal Capacity with links
2016
The Conundrum of School Finance CSFP Presentation- Great Futures Action Summit, May 2016
The Colorado School Finance Project recently (2016) completed a review of school district Tax Effort and Fiscal Capacity. It’s important to note that school districts have no control over what 1 mill can raise. The range for what 1 mill can raise is from a low of about $4,000 to a high of $13,000,000. The range for what 1 mill can raise per student is a low of about $20 to a high of $3,000.
- One page Tax Effort / Fiscal Capacity District highlight – comparing the differences between what 1 mill can raise in 6 districts.
- One page Tax Effort / Fiscal Capacity highlight per student – comparing the difference between what 1 mill can raise per student in 6 districts.
- Tax Effort and Fiscal Capacity Report for all districts – includes Total Program Mills, Bond Mills, Total Override Mills, and Total Mills
Review of Equity and Adequacy of Colorado School Finance System- Augenblick, Palaich and Associates, November 2016
School Finance Act of 1994- Goals set forth by the legislature
2015
School Finance is More than a Formula or a Number
Measuring the Impact of Tax and Expenditure Limits on Public School Property Taxes- Colorado Futures Center, Colorado State University
2013
Taxpayer Equity and the Uniform Total Program Mill Levy Proposal- Craig Harper, Joint Budget Committee Staff
Understanding Senate Bill 13-213 Proposed Future School Finance Act- Colorado Department of Education, August 2013 Appendix B, Table 4B Comparison of SB13-213 Total Program Mill Levies with Current Law- Legislative Council Staff
2012
Property Taxes- Do property taxes pay for schools?
2009
The State Constitution and School Finance- Colorado Legislative Council Staff, July 7, 2009
2008
Mill Levy Stabilization- CSFP, March 2008
2007
Mill Levy Stabilization Common Questions Mill Levy History: School Finance 1994-95 to 2005-06
2005
School Finance Task Force Report- September 2005
2001
TABOR, Gallagher, and Mill Levies- Colorado Department of Local Affairs