C.R.S. Section 22-54-108.5
Authorization of additional local revenues for full-day kindergarten

  • definitions

(1)

Intentionally left blank —Ed.

(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, as determined in accordance with section 22-54-104, and in addition to any property tax revenues levied pursuant to sections 22-54-107 and 22-54-108, may submit the question of whether the district should be authorized to raise and expend additional local property tax revenues, thereby authorizing an additional levy in excess of the levy authorized under sections 22-54-106, 22-54-107, and 22-54-108, to provide funding for excess full-day kindergarten program costs in the district for the then-current budget year and each budget year thereafter. The question authorized by this paragraph (a) may also include a question of whether to impose an additional mill levy of a stated amount and limited duration to meet the initial capital construction needs of the district associated with the establishment of a full-day kindergarten program. If a mill levy for capital construction needs associated with the district’s full-day kindergarten program is approved for more than one year, the board of education of the district may, without calling an election, decrease the amount or duration of the mill levy in subsequent years. The questions authorized by this paragraph (a) shall be submitted at an election held in accordance with section 20 of article X of the state constitution and title 1, C.R.S.

(b)

Notwithstanding any law to the contrary, effective July 1, 2007, 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, as determined in accordance with section 22-54-104, and in addition to any property tax revenues levied pursuant to sections 22-54-107 and 22-54-108, thereby authorizing an additional levy in excess of the levy authorized under sections 22-54-106, 22-54-107, and 22-54-108, to provide funding for excess full-day kindergarten program costs in the district for the then-current budget year and each budget year thereafter. The question authorized by this paragraph (b) may also include a question of whether to impose an additional mill levy of a stated amount and limited duration to meet the initial capital construction needs of the district associated with the establishment of a full-day kindergarten program. If a mill levy for capital construction needs associated with the district’s full-day kindergarten program is approved for more than one year, the board of education of the district may, without calling an election, decrease the amount or duration of the mill levy in subsequent years. The questions authorized by this paragraph (b) shall be submitted at an election held in accordance with section 20 of article X of the state constitution and title 1, C.R.S. An initiative petition under this paragraph (b) shall be signed by at least five percent of the eligible electors in the district at the time the petition is filed.

(c)

If a majority of the votes cast in an election held pursuant to paragraph (a) or (b) of this subsection (1) are in favor of the question, an additional mill levy shall be levied each year, and the revenues received from the additional mill levy shall be deposited in the full-day kindergarten fund of the district created in section 22-45-103 (1)(h). If the district obtained voter approval for an additional mill levy to meet the capital construction needs associated with the district’s full-day kindergarten program, the revenues generated from that mill levy shall be deposited in the capital construction account of the district’s full-day kindergarten fund.

(d)

For purposes of this section, “excess full-day kindergarten program costs” means the costs that exceed fifty percent of the district’s per-pupil revenues for the budget year in which the election is held, multiplied by the number of pupils enrolled or expected to enroll in the district’s full-day kindergarten program.

(e)

Notwithstanding the provisions of section 20 of article X of the state constitution that allow districts to seek voter approval for spending and revenue increases, the provisions of this subsection (1) shall limit a district’s authority to raise and expend local property tax revenues in excess of the district’s total program as determined in accordance with section 22-54-104.

(2)

A district that obtains voter approval pursuant to this section to impose an additional mill levy to fund excess full-day kindergarten program costs in the district shall:

(a)

Establish its full-day kindergarten program using evidence-based research demonstrating the types of programs and methods appropriate for a full-day kindergarten program; and

(b)

Not limit the ability of parents enrolling a child in the district to enroll the child in a half-day kindergarten program.

(c)

Repealed.

(3)

Notwithstanding any provision of law to the contrary, a district that provides and funds a full-day kindergarten program with moneys generated by the imposition of an additional mill levy as authorized by this section may charge tuition to a pupil who does not reside in the district for the excess full-day kindergarten program costs; except that such tuition charge shall not exceed the actual cost for providing the program as determined by the district providing the full-day kindergarten program.

Source: Section 22-54-108.5 — Authorization of additional local revenues for full-day kindergarten - definitions, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-22.­pdf (accessed Oct. 20, 2023).

22‑54‑101
Short title 22‑54‑102
Legislative declaration - statewide applicability - intergovernmental agreements 22‑54‑103
Definitions 22‑54‑104
District total program - definitions - repeal 22‑54‑104.1
General fund appropriations requirements - maintenance of effort base 22‑54‑104.2
Legislative declaration 22‑54‑104.3
Total program for budget years - special provisions 22‑54‑104.6
Implementation of at-risk measure - working group - creation - department duties - reports - legislative declaration - definitions - repeal 22‑54‑104.7
Public school finance - task force - creation - duties - report - definitions - repeal 22‑54‑105
Instructional supplies and materials - capital reserve and insurance reserve - at-risk funding - preschool funding 22‑54‑106
Local and state shares of district total program - legislative declaration - definition - repeal 22‑54‑106.5
Fiscal emergency restricted reserve - calculation of reserve amount 22‑54‑107
Buy-out of categorical programs - total program reserve fund levy 22‑54‑107.5
Authorization of additional local revenues for supplemental cost of living adjustment 22‑54‑107.9
Override mill levy match - calculation - distribution - fund created - legislative declaration - definitions 22‑54‑108
Authorization of additional local revenues - definitions 22‑54‑108.5
Authorization of additional local revenues for full-day kindergarten - definitions 22‑54‑108.7
Authorization of additional local revenues for cash funding of capital construction, new technology, existing technology upgrade, and maintenance needs - definition 22‑54‑109
Attendance in district other than district of residence 22‑54‑110
Loans to alleviate cash flow deficits - financed purchase of an asset agreements 22‑54‑111
Adjustments in valuation for assessment 22‑54‑112
Reports to the state board 22‑54‑113
County public school fund 22‑54‑114
State public school fund - repeal 22‑54‑115
Distribution from state public school fund 22‑54‑116
Notice to taxpayers - assistance by department of education 22‑54‑117
Contingency reserve - fund - repeal 22‑54‑118
Joint districts 22‑54‑119
General provisions 22‑54‑120
Rules and regulations 22‑54‑122
Small attendance center aid 22‑54‑123
Russell national school lunch act - appropriation of state matching funds 22‑54‑123.5
School breakfast program - appropriation - low-performing schools 22‑54‑124
State aid for charter schools - use of state education fund money - definitions 22‑54‑126
Declining enrollment districts with new charter schools - additional aid - definitions 22‑54‑129
Facility school funding - definitions - legislative declaration 22‑54‑136
At-risk per pupil additional funding - definitions 22‑54‑138
Career development success program - created - funding - report - legislative declaration - definitions - repeal 22‑54‑139
Additional funding for schools - use of retail marijuana sales tax revenue transferred to state public school fund - definitions 22‑54‑145
Additional funding for rural schools - 2023-24 budget year - definitions - repeal 22‑54‑146
Hold-harmless at-risk funding - 2023-24 budget year - repeal
Green check means up to date. Up to date

Current through Fall 2024

§ 22-54-108.5’s source at colorado​.gov