The act requires a metropolitan district that is a party to a lease or rental agreement that was effective as of January 1, 2025, or later and was filed with the county assessor's office in support of a claim for a property tax exemption based on the use of the property for purposes of the metropolitan district to file with the county assessor's office a statement (statement) describing: The metropolitan district's use of the leased property; The metropolitan district's authority to use the leased property for the metropolitan district's purposes; Any use of the leased property by a private person for private purposes; and Any disclosure filed by a member of the board of directors of the metropolitan district in accordance with certain laws that govern disclosures of conflicts of interest. If the statement includes a disclosure that relates to the leased property and is filed by a member of the board of directors of the metropolitan district in accordance with certain laws that govern disclosures of conflicts of interest, the county assessor shall, within 14 days of receipt of the statement, submit the statement to the metropolitan district's governing body. Within 63 days of receipt of the statement, the governing body shall issue a written decision including findings of fact and a conclusion as to whether the leased property is used for a public purpose. If the governing body concludes that the leased property is not used for a public purpose, the leased property is not exempt from taxation, and the county assessor shall implement the governing body's decision. The decision of the governing body is not subject to appeal and does not give rise to any private right of action. The act clarifies that a leasehold interest in real or personal property that is owned by a private person and that has been leased to the state or a political subdivision of the state, the use and possession of which has been leased back to a private person for private purposes, is taxable to the owner. (Note: This summary applies to this bill as enacted.)
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The act requires the executive director of the department of revenue to allow a sales and use tax license and a sales and use tax exemption certificate to be searchable by the name and identification number of the sales and use tax licensee or the sales and use tax exemption certificate holder. (Note: This summary applies to this bill as enacted.)
The act requires the office of just transition (office) in the department of labor and employment to prioritize awarding funding to support tier one and tier 2 coal transition communities experiencing socioeconomic impacts of coal closures and for opportunities for economic diversification, local community input, feasibility studies of specific proposed projects, and needs assessments. The office is required to use money appropriated to the just transition cash fund after July 1, 2025, to support programs that support targeted investment in coal transition communities by collaborating with coal transition communities and eligible entities, state and regionally recognized governmental and economic development entities, employee organizations that represent coal transition workers, and workers who are not affiliated with employee organizations to implement the most effective projects and programs for those communities. The act requires the office to annually report to the joint budget committee and at the annual "State Measurement for Accountable, Responsive, and Transparent (SMART) Government Act" hearings of the senate local government and housing committee and the house transportation, housing, and local government committee about the grants awarded by the office during the preceding state fiscal year, their recipients, and the purpose for which they were awarded. A public entity may invest public funds only as allowed by law. The act specifies that the investment of a payment or settlement to offset the socioeconomic impacts to a community or government from the closure of a coal mine or coal power generating station is not subject to these investment limitations. The act allows the executive director of the department of local affairs to establish a policy preference for awarding up to 70% of the money credited to the local government severance tax fund to just transition communities for a 3-year period beginning January 1, 2026. The act extends the deadline for the submittal by the director of the Colorado energy office of the findings and conclusions of assessments of advanced energy solutions in the northwestern and west end of Montrose county and in southeastern Colorado from July 1, 2025 to December 19, 2025, and makes the requirement that the findings and conclusion be submitted contingent on the director having sufficient federal money to support the submittal. (Note: This summary applies to this bill as enacted.)
The act repeals an obsolete provision that: Authorized the department of public health and environment to award grants to 3 state institutions of higher education in state fiscal year 2006-07; and Required each recipient of a grant award to report to committees of the general assembly on or before March 15, 2007, regarding the use of the grant money awarded.(Note: This summary applies to this bill as enacted.)
The act changes the term "epinephrine auto-injector" to "emergency-use epinephrine" in order to encompass alternatives to injecting epinephrine as a means to treat anaphylaxis in school settings. (Note: This summary applies to this bill as enacted.)
The act requires the state board of education (board) to adopt high school health education standards regarding drug overdose risks, identification of a drug overdose event, and drug overdose prevention and response. The act authorizes the board to seek, accept, and expend gifts, grants, or donations for the purpose of adopting these standards. The board must adopt the standards on or before July 1, 2028, if, the board receives by July 1, 2026, $20,000 from gifts, grants, or donations to adopt the standards. If sufficient money is not received, the board is required to adopt the standards on or before July 1, 2032, pursuant to the general standards schedule. Under current law, a school district, the state charter school institute (institute), or the governing board of a nonpublic school may adopt and implement a policy allowing an employee or agent of the school to furnish an opioid antagonist to any individual, including a student, but only if the student has received appropriate school-sponsored training. The act repeals the required condition that a student must receive appropriate school-sponsored training. The act authorizes a school district, the institute, a public school, or a nonpublic school to seek, accept, and expend gifts, grants, or donations for purposes related to acquiring, maintaining, and providing training for administering opioid antagonists. (Note: This summary applies to this bill as enacted.)
Beginning on or before July 1, 2027, the act requires a county department of human or social services (county department) to determine whether a child or youth who is in foster care and who has a deceased parent (child or youth) may be eligible to receive survivor benefits administered by the United States railroad retirement board, social security administration, or veterans benefits administration (federal survivor benefits). The county department must make an initial eligibility determination within 90 days after assuming legal custody of or authority over the child or youth. Under current law, certain federal agencies appoint a representative payee or fiduciary (representative payee) to receive and manage federal benefits on behalf of a child or youth in foster care. If a child or youth may be eligible for federal survivor benefits and the county department is the most appropriate representative payee, the act requires the county department to apply for federal survivor benefits on behalf of the child or youth. If the county department determines that the child or youth may be eligible for federal survivor benefits but that the county department is not the most appropriate representative payee, the county department shall provide information to the prospective representative payee that the county department has identified about how to apply for federal survivor benefits on behalf of the child or youth and how to become the child's or youth's representative payee. Under current law, a county department serving as a representative payee may use federal benefits to offset the cost of providing basic care and services to a child or youth in foster care. The act prohibits this offset practice with respect to federal survivor benefits. Instead, the act directs a county department serving as a representative payee to establish an account for the federal survivor benefits (account). A county department serving as a representative payee must save money in the account for the needs of the individual child or youth. Once the child or youth leaves foster care, the county department is required to release funds in the account to the child or youth. The act sets forth various accounting and notice requirements related to federal survivor benefits and requires the department of human services (department), in consultation with interested stakeholders, to adopt rules providing guidance for county departments. The guidance extends to procedures for identifying a representative payee, county department responsibilities when federal survivor benefits are denied or when a child or youth leaves foster care, and policies governing the establishment and maintenance of an account for federal survivor benefit funds. The department must provide technical assistance to a county department about how to conserve federal survivor benefit funds in the best interests of an individual child or youth. (Note: This summary applies to this bill as enacted.)
The act modifies the process for filling vacancies in an unexpired term in the office of county commissioner for county commissioners affiliated with a major political party in counties that are not home rule counties and that have at least 50,000 active voters as of the last general election (vacancy). If a vacancy occurs on or after July 31 of an even-numbered year that the seat was not scheduled to be on the ballot at the general election but before July 31 of an odd-numbered year, the vacancy must be filled by vacancy committee selection until the next regularly scheduled odd-year November election following the vacancy, rather than until the next general election as is the case for vacancies that occur at other times, when the vacancy must be filled by vacancy election (vacancy election). An individual elected at a vacancy election serves until the next general election. A vacancy election is conducted as part of a coordinated odd-year November election. A major political party may opt out of the vacancy election process if at least 75% of the total voting membership of a political party's state central committee votes to do so by October 1 of the even year preceding a vacancy election. For a vacancy election to be held in November 2025, the vote must occur no later than June 30, 2025. If the state certifies any ballot content for the odd-year November election, the state is required to reimburse a county for 45% of its costs incurred in conducting the coordinated election that includes the vacancy election. Watchers, canvass boards, and election judges for the vacancy election are selected according to current processes in statute. Only registered electors of the county of the vacating commissioner who, as of 22 days before the vacancy election, are either registered with the same major political party as the vacating commissioner or are unaffiliated with a political party are eligible to vote in a vacancy election. A candidate is eligible to be placed on the ballot for a vacancy election if the candidate: Files a nominating statement signed by at least 30% of the vacancy committee members with the county clerk and recorder and the candidate's major political party by the seventieth day before the vacancy election; or Submits to the county clerk and recorder, no later than 30 days after their petition format has been approved or 85 days prior to the vacancy election, a notarized candidate's statement of intent and a petition signed by at least 200 electors who have been affiliated with the same major political party as the candidate for 22 days before signing the petition and are eligible to vote in the district for which the candidate is to be elected. A candidate may seek to be placed on the ballot through one, but not both, methods, and candidate placement on the ballot is drawn by lot. A candidate must be registered with the vacating commissioner's major political party by the first business day in January of the calendar year in which the vacancy election occurs and must be a resident of the same district as the vacating commissioner. A candidate in a vacancy election is subject to the campaign finance contribution, expenditure, and reporting requirements of the "Fair Campaign Practices Act". For the 2025-26 state fiscal year, $314,920 is appropriated from the department of state cash fund to the department of state for use by the information technology division for personal services. (Note: This summary applies to this bill as enacted.)
Under current law, there are 2 total program formulas to finance public schools. Absent the satisfaction of a statutorily specified condition, the first formula is scheduled to stop determining total program after the 2024-25 budget year (expiring formula), and the second formula is scheduled to determine total program beginning in the 2030-31 budget year (new formula). For the 2025-26 budget year through the 2029-30 budget year (transition period), total program is scheduled to be determined by using figures that were calculated under both the expiring formula and the new formula. The act: Extends the transition period by one year, so that it is from the 2025-26 budget year through the 2030-31 budget year; and Postpones the exclusive use of the new formula to determine total program until the 2031-32 budget year. The act changes how each school district's and institute charter school's annual total program is determined during the transition period. For the 2025-26 and 2026-27 budget years, each school district's and institute charter school's annual total program is the greater of the school district's or institute charter school's total program for the 2024-25 budget year or the amount calculated under the expiring formula plus an amount equal to 15% in 2025-26 and 30% in 2026-27 of the difference between the amounts calculated under the new formula and the expiring formula. For the 2027-28 budget year through the 2030-31 budget year, each school district's and institute charter school's annual total program is the greater of the district's or institute charter school's calculation under the expiring formula plus 1% of that calculation, or: For the 2027-28 budget year, the amount calculated under the expiring formula plus an amount equal to 45% of the difference between the amounts calculated under the new formula and the expiring formula; For the 2028-29 budget year, the amount calculated under the expiring formula plus an amount equal to 60% of the difference between the amounts calculated under the new formula and the expiring formula; For the 2029-30 budget year, the amount calculated under the expiring formula plus an amount equal to 75% of the difference between the amounts calculated under the new formula and the expiring formula; and For the 2030-31 budget year, the amount calculated under the expiring formula plus an amount equal to 90% of the difference between the amounts calculated under the new formula and the expiring formula. Under current law, there are specified conditions that apply to the transition period. If the joint budget committee determines that a specified condition occurs in a budget year during the transition period, then for the next budget year and each budget year thereafter, the transition is suspended, and each school district's total program is determined pursuant to the calculation and determination required for the budget year when the condition occurred. For one of the existing conditions, the act specifies that an income tax deposit to the state education fund that was made to correct an error does not count toward determining whether the condition has been satisfied. A school district's funded pupil count is a figure that is used as a part of determining a school district's total program. Under the expiring formula, a school district's funded pupil count is calculated by determining the greater of the school district's pupil enrollment for the applicable budget year or the average of the school district's pupil enrollment for the applicable budget year and the immediately preceding 4 budget years. Under current law, the new formula calculates a school district's funded pupil count by determining the greater of the school district's pupil enrollment for the applicable budget year or the average of the school district's pupil enrollment for the applicable budget year and the immediately preceding 3 budget years. The act changes the new formula so that: For the 2025-26 budget year, a school district's funded pupil count is calculated by determining the greater of the school district's pupil enrollment for the applicable budget year or the average of the school district's pupil enrollment for the applicable budget year and the immediately preceding 3 budget years; and For the 2026-27 budget year and each budget year thereafter, a school district's funded pupil count is calculated by determining the greater of the school district's pupil enrollment for the applicable budget year or the average of the district's pupil enrollment for the applicable budget year and the immediately preceding 2 budget years. However: If a statutorily specified condition is satisfied, and consequently for the 2026-27 budget year, a district's total program is not determined as scheduled under the transition period, then for the 2026-27 budget year, and each budget year thereafter, funded pupil count will continue to be determined by the greater of the school district's pupil enrollment for the applicable budget year or the average of the school district's pupil enrollment for the applicable budget year and the immediately preceding 3 budget years; and If, for the 2027-28 budget year, the state education fund balance is projected to be less than $200 million, then the general assembly is required to implement a smoothing factor or the funded pupil count will be determined by the greater of the school district's pupil enrollment for the applicable budget year or the average of the school district's pupil enrollment for the applicable budget year and the immediately preceding budget year for the 2027-28 budget year and each budget year thereafter. The act expiring formula is changed so that, starting in the 2027-28 budget year, the funded pupil count used in the expiring formula is the same funded pupil count that is used in the new formula to determine a district's total program during the transition period. The total program for the 2025-26 budget year is determined using the formula changes in the act. The act: Increases the statewide base per pupil funding for the 2025-26 budget year by $195.42 to account for inflation; Sets a new statewide base per pupil funding amount for the 2025-26 budget year at $8,691.80; and Sets the total program funding for the 2025-26 budget year for all school districts and institute charter schools to at least $10,036,070,748 or $10,031,606,090, depending upon whether Senate Bill 25-315 becomes law. Under current law, a new at-risk measure is required to be implemented in the 2025-26 budget year. The act repeals this requirement and requires the department of education (department) to collect data necessary to identify individual student census block groups to account for students who are at-risk of below-average academic performance and education outcomes because of socioeconomic disadvantages or poverty, but who may not qualify for free or reduced price lunch. Under current law, as a part of the charter contract, a district charter school and the school district, or the institute charter school and state charter school institute (institute), must agree on funding and services provided by the school district or institute to the charter school, subject to parameters. The act: Suspends the use of these provisions after the 2025-26 budget year; Repeals charter school at-risk supplemental aid after the 2026-27 budget year, following its gradual phase out during the 2025-26 and 2026-27 budget years; Creates incremental funding for charter schools for the 2025-26 budget year; and Requires the general assembly to consult with charter school representatives to ensure that charter schools are aligned with the implementation of the new formula. The act raises the limit from $750 million to $1 billion for the amount of money that the general assembly may appropriate to restore any or all qualified charter school debt reserve funds to their qualified charter school debt service fund requirements. Under current law, $41 million of interest and income earned on money in the public school fund is credited to certain purposes, and any remaining interest and income may be credited as specified by the general assembly or remain in the public school fund. The act requires that any remaining interest and income is credited to the public school capital construction assistance fund. The total annual amount of revenue credited to the public school capital construction fund is capped at $150 million, adjusted for inflation; except that money received from public school fund interest and income does not apply toward the cap. Any amount above the cap is credited to the state public school fund instead. The act creates the kids matter account within the state education fund. Beginning July 1, 2026, the state treasurer must deposit in the account all state revenues collected from an existing tax on 0.00065% on federal taxable income, as modified by law, of every individual, estate, trust, and corporation. The money in the account must only be used for district total program funding and total state funding for all categorical programs. Under current law, the department is required to contract with an entity to develop and implement a public information campaign to emphasize the importance of learning to read by third grade and highlight local education providers that are achieving high percentages of third-grade students who demonstrate reading competency. The act repeals the requirement that the department contract with an entity to develop and implement the information campaign. The act authorizes the department to use any unexpended money that was appropriated for the out-of-school time program grant program and is remaining at the end of the 2024-25 or 2025-26 state fiscal years in the 2025-26 or 2026-27 state fiscal years without further appropriation. The act creates and implements certain parameters for multifunction school activity buses. For the 2025-26 state fiscal year, the act: Appropriates $7,009,989 to the department from the state education fund for at-risk supplemental aid; Appropriates $7.6 million to the department from the public school capital construction assistance fund for public school capital construction assistance board cash grants; Appropriates $25 million to the department from the public school capital construction assistance fund for public school capital construction assistance board lease payments; and Adjusts the 2025-26 long bill by decreasing the cash funds appropriation from the state education fund for the state share of district's total program by $15,775,837; decreasing the cash funds appropriation from the state education fund for at-risk per pupil additional funding by $5 million; and decreasing the cash funds appropriation from the public school capital construction assistance fund for public school capital construction assistance board cash grants by $45,648,087.(Note: This summary applies to this bill as enacted.)
The act clarifies when a teacher may conclude that an early elementary school student has a significant reading deficiency requiring remediation through a specialized approach to instruction (READ plan) based on a body of evidence that includes information in addition to the student's scores on a reading assessment. Current law requires certain parental communications in connection with a student's READ plan. The act requires the addition of specific information regarding characteristics of dyslexia, if applicable, to the parental communications. Beginning no later than the 2027-28 school year, a local education provider must either develop its own screening process for identifying early elementary school students with characteristics of dyslexia or implement a universal dyslexia screener that conforms to certain new requirements. A local education provider that implements a screener may include the screener in an interim reading assessment or administer the screener separately from the interim assessment. Either way, the screener must accurately and reliably identify students at risk of reading difficulties. If an interim reading assessment includes a screener, the assessment must meet standards for validity and reliability, encourage data-driven instructional decision making, and promote efficient administration and effective follow-up. (Note: This summary applies to this bill as enacted.)