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This memorandum provides an overview of how changes in tax and fee revenue impact Colorado’s state budget. Pursuant to the Taxpayer Bill of Rights (TABOR) Amendment, the State of Colorado is limited in the amount of revenue from taxes and fees that it can retain and spend. The TABOR Amendment requires voter approval for tax increases, while fees can be changed by the state legislature without voter approval.

This memorandum addresses information technology (IT) accessibility for state employees and customers of the state who are disabled. Specifically, it summarizes legal compliance requirements, current practices, and the state’s future plans for improving IT accessibility for disabled persons, including blind and visually impaired individuals in Colorado.

Senate Bill 15-267 amends the Public School Finance Act of 1994 to provide funding for school districts in FY 2015-16. The bill was signed by the Governor on June 5, 2015, and became effective on that date. Senate Bill 15-234, the "Long Bill," appropriates most of the state aid distributed to school districts. The following summarizes the primary funding changes contained in these bills.

Senate Bill 15-267 amends the Public School Finance Act of 1994 to provide funding for school districts in FY 2015-16. The bill was signed by the Governor on June 5, 2015, and became effective on that date. Senate Bill 15-234, the "Long Bill," appropriates most of the state aid distributed to school districts. The following summarizes the primary funding changes contained in these bills.

Colorado Department of Agriculture Performance Plan for FY16

Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law, legislation passed by the General Assembly affecting the forecast is described throughout the report.

ESTIMATED VALUE OF SCHOOL FINANCE FACTORS, INCLUDING NEGATIVE FACTOR, FY 2015-16

Additional At-Risk Student Funding Under SB 15-267, FY 2015-16 (estimated allocation is about $16.13 per at-risk student)

Reengrossed Senate Bill 15-267 FY 2015-16 Compared with FY 2014-15

Senate Bill 15-267 as Introduced by the General Assembly

FY 2015-16 Compared with FY 2014-15

Focus Colorado presents forecasts for the economy and state government revenue through FY 2016-17. Implications of the forecast for the state's General Fund budget and spending limit are described in the report's highlights and executive summary sections. The report is based on current law, legislation passed by the General Assembly affecting the forecast is described throughout the report.

Glossary of Legislative Terms

Overview of the State Education Fund and K-12 Public School Funding

Joint Education Committee

The forecast for the State Education Fund and the level of General Fund appropriations needed to pay for school finance have changed from when the General Assembly adjourned in May 2014. Property values are expected to grow more rapidly over the next few years, helping to boost the local contribution to school finance. Similarly, income tax receipts continue to grow, increasing deposits into the State Education Fund and the General Fund.

The General Assembly is required by the Colorado Constitution to establish and maintain a thorough and uniform system of free public schools, where any person between the ages of 6 and 21 may be educated. At the same time, the constitution places control of public school instruction in locally elected boards of education. Under this system, the legislature provides financial support and establishes statutory guidelines applicable to all school districts, and local school boards determine curricula and instruction.