Legislative Council Staff is responsible for analyzing the fiscal impact at the school district level of the school finance bill that is introduced during each legislative session. Accordingly, staff maintains a detailed school finance model that is used to prepare funding estimates for each school district under different legislative proposals, including the school finance bill. Summaries and district-by-district allocations of the most recent school finance bill are available using the links below. This type of work also occurs during the legislative interim for specific requests from legislators. These requests are typically confidential, however. Overview of School Finance in Colorado School Finance HandbookK-12 School Finance Simulator School District Run with Combination of HB25-1320 and SB25-315 FY 2025-26 School Finance Funding Annual School Funding Bills School Finance Act HB25-1320 Bill and Fiscal Note SB24-188 Bill and Fiscal NoteYear Over Year Run Prior Years School Finance Bills School Finance Formula Funding HB24-1448 Mid-Year Adjustments SB25-113 SB 25-113 HB24-1207 HB 24-1207 Prior Years School Finance Adjustment Bills Issue Briefs & Memos Current Memos Report on 2026 Property Tax Balancing PercentageNew School Finance Formula in House Bill 24-1448Overview of Mill Levy Override Match ProgramCorrections to Prior Year Transfers to the State Education FundSchool Finance and the Constitution Issue Briefs State Land Board & the Permanent FundTax Increment Financing and School FinanceBuilding Excellent Schools Today (BEST) Program School Finance Publications State Education Fund Reports 2026 Report2025 Report2024 Report2023 Report2022 ReportPrior Years Cost of Living Studies 2025 Study | Memo2023 Study | Memo2021 Study | Memo2019 Study | Memo2017 Study | Memo2015 Study | Memo2013 Study School Finance Summary Memos FY 2025-26FY 2024-25FY 2023-24FY 2022-23FY 2021-22FY 2020-21FY 2019-20FY 2018-19FY 2017-18FY 2016-17Prior Years Other LCS Resources Other Legislative Council Staff publications that describe and illustrate the operation of school finance funding in Colorado include the following:School Finance Handbook 2024Education Policy PublicationsInteractive School Finance MapsK-12 Enrollment and Assessed Valuation ForecastsSchool District Fiscal Impact Statements