0 chapters · 1,044 sections in this title.
Colo. Rev. Stat. § 22-54-101 Short title
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The short title of this article 54 is the Public School Finance Act of 2025. Source: L. 94: Entire article added with relocations, p. 779, � 2, effective April 27. L. 2024: Entire section amended, (HB 24-1448), ch. 236, p. 1480, � 1, effective May 23. 22-54-102. Statewide applica…
Colo. Rev. Stat. § 22-54-102 Statewide applicability - intergovernmental agreements - legislative declaration
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(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 a…
Colo. Rev. Stat. § 22-54-103 Definitions - repeal
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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) (…
Colo. Rev. Stat. § 22-54-103.1 Protection of student data
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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 Educat…
Colo. Rev. Stat. § 22-54-103.2 District total program formula report
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(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, …
Colo. Rev. Stat. § 22-54-103.3 District total program - 2025-26 through 2030-31 budget years - definitions - repeal
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(1) (a) Notwithstanding any provision of law to the contrary, for the 2025-26 budget year through the 2030-31 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…
Colo. Rev. Stat. § 22-54-103.5 District total program - rules - legislative declaration - repeal
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(1) (a) For the 2031-32 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, exce…
Colo. Rev. Stat. § 22-54-104 District total program - legislative declaration - definitions - repeal
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(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 sec…
Colo. Rev. Stat. § 22-54-104.1 General fund appropriations requirements - maintenance of effort base. (Repealed)
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C.R.S. 22-54-104.1Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Servic…
Colo. Rev. Stat. § 22-54-104.2 Legislative declaration
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(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 …
Colo. Rev. Stat. § 22-54-104.3 Total program for budget years - special provisions
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(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 annua…
Colo. Rev. Stat. § 22-54-104.5 School finance study. (Repealed)
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Source: L. 94: Entire article added with relocations, p. 789, � 2, effective April 27. L. 96: Entire section repealed, p. 1235, � 72, effective August 7. 22-54-104.6. Implementation of at-risk measure - legislative declaration - definitions. (1) (a) The general assembly finds and…
Colo. Rev. Stat. § 22-54-104.6 Implementation of at-risk measure - legislative declaration - definitions
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(1) (a) The general assembly finds and declares that implementing an improved 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 publ…
Colo. Rev. Stat. § 22-54-104.7 Public school finance - task force - creation - duties - report - definitions - repeal. (Repealed)
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C.R.S. 22-54-104.7Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Servic…
Colo. Rev. Stat. § 22-54-105 Instructional supplies and materials - capital reserve and insurance reserve - at-risk funding - preschool funding
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(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 capita…
Colo. Rev. Stat. § 22-54-106 Local and state shares of district total program - legislative declaration - definition - repeal
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(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 …
Colo. Rev. Stat. § 22-54-106.5 Fiscal emergency restricted reserve - calculation of reserve amount
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(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 bu…
Colo. Rev. Stat. § 22-54-107 Buy-out of categorical programs - total program reserve fund levy
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(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 t…
Colo. Rev. Stat. § 22-54-107.5 Authorization of additional local revenues for supplemental cost of living adjustment
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(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 wi…
Colo. Rev. Stat. § 22-54-107.7 Override mill levy match - working group - creation - report - repeal
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(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 di…
Colo. Rev. Stat. § 22-54-107.9 Override mill levy match - calculation - distribution - fund created - definitions
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(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’…
Colo. Rev. Stat. § 22-54-108 Authorization of additional local revenues - definitions
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(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 …
Colo. Rev. Stat. § 22-54-108.5 Authorization of additional local revenues for full-day kindergarten - definition
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(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-…
Colo. Rev. Stat. § 22-54-108.7 Authorization of additional local revenues for cash funding of capital construction, new technology, existing technology upgrade, and maintenance needs - definition
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(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, 22-54-10…
Colo. Rev. Stat. § 22-54-109 Attendance in district other than district of residence
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(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…
Colo. Rev. Stat. § 22-54-110 Loans to alleviate cash flow deficits - financed purchase of an asset agreements
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(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…
Colo. Rev. Stat. § 22-54-111 Adjustments in valuation for assessment
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(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 subsectio…
Colo. Rev. Stat. § 22-54-112 Reports to the state board
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(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 …
Colo. Rev. Stat. § 22-54-113 County public school fund
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(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 distri…
Colo. Rev. Stat. § 22-54-114 State public school fund
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(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 di…
Colo. Rev. Stat. § 22-54-115 Distribution from state public school fund
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(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…
Colo. Rev. Stat. § 22-54-116 Notice to taxpayers - assistance by department of education
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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. Source: L. 94: Entire article added with relocation…
Colo. Rev. Stat. § 22-54-117 Contingency reserve - fund - repeal
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(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,…
Colo. Rev. Stat. § 22-54-118 Joint districts
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(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 mone…
Colo. Rev. Stat. § 22-54-119 General provisions
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(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…
Colo. Rev. Stat. § 22-54-120 Rules and regulations
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(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 t…
Colo. Rev. Stat. § 22-54-121 Funding for statewide assessment program. (Repealed)
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Source: L. 97: Entire section added, p. 596, � 35, effective August 6. L. 98: Entire section repealed, p. 965, � 6, effective May 27.
Colo. Rev. Stat. § 22-54-122 Small attendance center aid
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(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 sec…
Colo. Rev. Stat. § 22-54-123 Richard B. Russell national school lunch act - appropriation of state matching funds - definition
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(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 se…
Colo. Rev. Stat. § 22-54-123.5 School breakfast program - appropriation - low-performing schools - definition
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(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…
Colo. Rev. Stat. § 22-54-124 State aid for charter schools - use of state education fund money - definitions
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(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” mean…
Colo. Rev. Stat. § 22-54-125 Increasing enrollment district aid. (Repealed)
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Source: L. 2002: Entire section added, p. 1737, � 9, effective June 7. L. 2003: Entire section repealed, p. 522, � 15, effective March 5. 22-54-126. Declining enrollment districts with new charter schools - additional aid - definitions. (1) As used in this section, unless the con…
Colo. Rev. Stat. § 22-54-126 Declining enrollment districts with new charter schools - additional aid - definitions
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(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 enrollmen…
Colo. Rev. Stat. § 22-54-127 Tax increment financing task force - study impacts on public school finance - repeal. (Repealed)
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C.R.S. 22-54-127Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 22-54-128 Military dependent supplemental pupil enrollment aid - definitions. (Repealed)
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C.R.S. 22-54-128Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 22-54-129 Facility school funding - legislative declaration - definitions
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(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 suff…
Colo. Rev. Stat. § 22-54-130 Hold-harmless full-day kindergarten funding. (Repealed)
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Source: L. 2008: Entire section added, p. 1201, � 12, effective May 22. L. 2019: Entire section repealed, (HB 19-1262), ch. 245, p. 2401, � 11, effective May 21. 22-54-131. Full-day kindergarten funding - guidelines - technical assistance - legislative intent - legislative declar…
Colo. Rev. Stat. § 22-54-131 Full-day kindergarten funding - guidelines - technical assistance - legislative intent - legislative declaration. (Repealed)
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C.R.S. 22-54-131Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 22-54-132 Declining enrollment study - legislative declaration - repeal. (Repealed)
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C.R.S. 22-54-132Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…
Colo. Rev. Stat. § 22-54-133 Charter school for the deaf and the blind - supplementary funding - definitions. (Repealed)
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C.R.S. 22-54-133Statutes current through Chapter 65 of the 2026 Regular Session, effective as of April 20, 2026. The text of this section is not final. It will not be final until compared to, and updated from, the text provided by the Colorado Office of Legislative Legal Services…