Section 22-54-108 - Authorization of additional local revenues - definitions(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 to the limitations of subsection (3) of this section, thereby authorizing an additional levy in excess of the levy authorized under section 22-54-106 for the district's general fund for the then current budget year and each budget year thereafter. The question authorized by this subsection (1) must be submitted at an election held in accordance with section 20 of article X of the state constitution and title 1.(2) Effective July 1, 1994, upon proper submittal to a district of a valid initiative petition, the district shall submit to the eligible electors of the district the question of whether the district should be authorized to raise and expend additional local property tax revenues in excess of the district's total program, subject to the limitations of subsection (3) of this section, thereby authorizing an additional levy in excess of the levy authorized under section 22-54-106 for the district's general fund for the then current budget year and each budget year thereafter. The question authorized by this subsection (2) must be submitted at an election held in accordance with section 20 of article X of the state constitution and title 1. An initiative petition under this subsection (2) must be signed by at least five percent of the eligible electors in the district at the time the petition is filed.(3)(a) Notwithstanding the provisions of section 20 of article X of the state constitution which allow districts to seek voter approval for spending and revenue increases, this subsection (3) limits a district's authority to raise and expend local property tax revenues in excess of the district's total program.(b)(I) Except as otherwise provided in subsections (3)(b)(II), (3)(b)(III), (3)(b)(IV), (3)(b)(V), and (3)(b)(VI) of this section, the total additional local property tax revenues that may be received pursuant to elections held pursuant to this section must not exceed under any circumstances twenty percent of the district's total program or two hundred thousand dollars, whichever is greater.(II)(A) Effective July 1, 2002, the total additional local property tax revenues that may be received pursuant to elections held pursuant to this section must not exceed under any circumstances twenty percent of the district's total program or two hundred thousand dollars, whichever is greater, plus an amount equal to the maximum dollar amount of property tax revenue that the district could have generated for the 2001-02 budget year if, in accordance with the provisions of section 22-54-107.5, the district submitted a question to and received approval of the eligible electors of the district at an election held in November 2001.(B) (Deleted by amendment, L. 2024).(III)(A) On and after May 21, 2009, of the total additional local property tax revenues that may be received pursuant to an election held pursuant to this section must not exceed under any circumstances twenty-five percent of the district's total program or two hundred thousand dollars, whichever is greater, plus an amount equal to the maximum dollar amount of property tax revenue that the district could have generated for the 2001-02 budget year if, in accordance with the provisions of section 22-54-107.5, the district submitted a question to and received approval of the eligible electors of the district at an election held in November 2001.(B) (Deleted by amendment, L. 2024).(IV)(A) On and after May 22, 2015, the total additional local property tax revenues that a small rural district may receive pursuant to an election held pursuant to this section must not exceed under any circumstances thirty percent of the small rural district's total program or two hundred thousand dollars, whichever is greater, plus an amount equal to the maximum dollar amount of property tax revenue that the small rural district could have generated for the 2001-02 budget year if, in accordance with the provisions of section 22-54-107.5, the small rural district submitted a question to and received approval of the eligible electors of the district at an election held in November 2001.(B) (Deleted by amendment, L. 2024).(V)(A) On and after July 1, 2023, the total additional local property tax revenues that a district may receive pursuant to an election held pursuant to this section must not exceed under any circumstances: Twenty-five percent of the district's total program or two hundred thousand dollars, whichever is greater; plus an amount equal to the maximum dollar amount of property tax revenue that the district could have generated for the 2001-02 budget year if, in accordance with the provisions of section 22-54-107.5, the district submitted a question to and received approval of the eligible electors of the district at an election held in November 2001.(B) On and after July 1, 2023, the total additional local property tax revenues that a small rural district may receive pursuant to an election held pursuant to this section must not exceed under any circumstances: Thirty percent of the small rural district's total program or two hundred thousand dollars, whichever is greater; plus an amount equal to the maximum dollar amount of property tax revenue that the small rural district could have generated for the 2001-02 budget year if, in accordance with the provisions of section 22-54-107.5, the small rural district submitted a question to and received approval of the eligible electors of the small rural district at an election held in November 2001.(VI)(A) On or after July 1, 2024, the total additional local property tax revenues that a district or small rural district may receive pursuant to an election held pursuant to this section must not exceed under any circumstance: The amount determined pursuant to subsection (3)(b)(V) of this section for the 2023-24 budget year, or the amount determined pursuant to subsection (3)(b)(VI)(D) of this section, whichever is greater.(B) For the 2024-25 budget year, the department of education, in consultation with legislative council staff, shall calculate for each district the amount equal to: (District's per pupil funding determined pursuant to section 22-54-104 (3) - Statewide base per pupil funding) x District's funded pupil count for the 2024-25 budget year excluding the district's online pupil enrollment and the district's extended high school pupil enrollment + (District's per pupil funding determined pursuant to section 22-54-104 (3) - Statewide base per pupil funding) x District's at-risk pupil enrollment for the 2024-25 budget year x Twelve percent + (District's per pupil funding determined pursuant to section 22-54-104 (3) - Statewide base per pupil funding) x District's English language learner pupil enrollment for the 2024-25 budget year x Eight percent.
(C) For the 2024-25 budget year, the department of education, in consultation with legislative council staff, shall calculate for each district the amount equal to the district's cost of living factor plus the district's size factor for the 2024-25 budget year calculated pursuant to section 22-54-103.5 multiplied by the statewide base per pupil funding for the 2024-25 budget year multiplied by the district's funded pupil count for the 2024-25 budget year excluding the district's online pupil enrollment and the district's extended high school pupil enrollment.(D) The department of education shall compare for each district the amounts calculated pursuant to subsections (3)(b)(VI)(B) and (3)(b)(VI)(C) of this section. If the amount calculated pursuant to subsection (3)(b)(VI)(C) of this section is less than the amount calculated pursuant to subsection (3)(b)(VI)(B) of this section, the department of education shall determine the dollar amount difference between the amounts calculated pursuant to subsections (3)(b)(VI)(B) and (3)(b)(VI)(C) of this section divide that dollar amount difference by the district's total program for the 2024-25 budget year and add that percentage to the district's mill levy override cap for the 2023-24 budget year.(E) The department of education shall make determinations pursuant to subsections (3)(b)(VI)(B), (3)(b)(VI)(C), and (3)(b)(VI)(D) of this section after it makes mid-year revisions to replace projections with actual figures when determining each district's total program for the 2024-25 budget year.(F) On or after July 1, 2030, a district shall not submit a question to the eligible electors of the district pursuant to this subsection (3)(b)(VI).(c) (Deleted by amendment, L. 2008, p. 1196, § 7, effective May 22, 2008.)(d)(I) In applying the limitation in this subsection (3) to elections held after July 1, 1994, any additional local property tax revenues authorized at elections held under the provisions of former section 22-53-117 prior to July 1, 1994, shall be counted towards such limitation.(II) (Deleted by amendment, L. 2009, (SB 09-256), ch. 1553, p. 1553, § 6, effective May 21, 2009.)(II.5) Any portion of the specific ownership tax paid to the district shall not apply to the limitation in this subsection (3).(III) If the additional local property tax revenues already authorized and the specific ownership tax revenue, if any, exceeds the limitation, the district shall not be authorized to hold an election pursuant to the provisions of this section until the limitation is greater than the additional local property tax revenues already authorized and the specific ownership tax revenue, if any.(e)(I) If a district's levy is reduced pursuant to section 22-54-106 (2)(b)(I), the provisions of this paragraph (e), as well as the provisions of paragraph (d) of this subsection (3), shall apply in calculating the limitation of this subsection (3).(II) In applying the limitation of this subsection (3), the difference between the district's total program for the 1994-95 budget year, as calculated pursuant to section 22-54-104.3 (3), and the district's total program for the 1994-95 budget year, as calculated pursuant to section 22-54-104 (2), shall be counted toward such limitation.(f) In applying the limitation of this subsection (3), the amount of property tax generated pursuant to section 22-54-106 (2)(b)(III) shall be counted toward such limitation.(g) (Deleted by amendment, L. 2008, p. 1196, § 7, effective May 22, 2008.)(h) In applying the limitation in subparagraph (II) of paragraph (b) of this subsection (3) to elections held after July 1, 2002, any additional local property tax revenues authorized at an election held in November 2001 under the provisions of section 22-54-107.5 shall be counted towards such limitation.(i) Nothing in this section shall affect the ability of a district to collect taxes pursuant to an election held pursuant to this section prior to May 22, 2008.(4) (Deleted by amendment, L. 2010, (HB 10-1013), ch. 399, p. 1904, § 13, effective June 10, 2010.)(5) As used in this section, unless the context otherwise requires: (a) "Small rural district" means a district in Colorado that the department of education determines is rural, based on the geographic size of the district and the distance of the district from the nearest large, urbanized area, and that enrolls fewer than one thousand students in kindergarten through twelfth grade.(b) "Total program", on and after July 1, 2023, means a district's or small rural district's total program plus the amount the district or small rural district receives for students enrolled through the Colorado universal preschool program pursuant to part 2 of article 4 of title 26.5.Amended by 2024 Ch. 236,§ 21, eff. 5/23/2024.Amended by 2024 Ch. 235,§ 9, eff. 5/23/2024.Amended by 2022 Ch. 123, § 11, eff. 7/1/2022.Amended by 2015 Ch. 217, § 11, eff. 5/22/2015.L. 94: Entire article added with relocations, p. 794, § 2, effective April 27. L. 95: (3)(b) amended and (3)(d)(II.5) and (3)(e) to (3)(g) added, pp. 616, 617, §§16, 17, effective May 22. L. 96: (1), (2), and (3)(f) amended, p. 1794, § 7, effective June 4. L. 2002: (3)(b) amended and (3)(h) added, p. 1741, § 14, effective June 7. L. 2008: (3)(b), (3)(c), and (3)(g) amended and (3)(i) added, p. 1196, § 7, effective May 22. L. 2009: (3)(b), (3)(d)(II), and (3)(d)(II.5) amended and (4) added, (SB 09-256), ch. 294, pp. 1552, 1553, §§ 5, 6, effective May 21. L. 2010: (3)(b)(II) and (3)(b)(III) amended, (HB 10 -1369), ch. 246, p. 1099, § 7, effective May 21; (3)(b)(III) and (4) amended, (HB 10 - 10 13), ch. 399, p. 1904, § 13, effective June 10. L. 2015: (3)(b)(I) amended and (3)(b)(IV) added, (HB 15-1321), ch. 217, p. 801, § 11, effective May 22.(1) Amendments to subsection (3)(b)(III) by HB 10-1369 and HB 10-1013 were harmonized.
(2) Amendments to subsection (5)(b) by SB 24-188 and HB 24-1448 were harmonized.
For the legislative declaration contained in the 2008 act amending subsections (3)(b), (3)(c), and (3)(g) and enacting subsection (3)(i), see section 1 of chapter 286, Session Laws of Colorado 2008. For the legislative declaration in SB 24-188, see section 1 of chapter 235, Session Laws of Colorado 2024.