A future tax study should decide on a methodology to determine and define an adequate level of per-pupil funding. The discussion concluded on the reduced funding for charter schools in relation to other schools. Charter schools receive less money and often achieve higher standards. Sen. Andrews requested a copy of the report that shows educational rankings for Colorado. Mr. Goulding reiterated that the only source of tax revenues for special districts is the property tax.
Special districts have limited statutory authority to charge certain user fees for service.
User fees provide a valuable source of revenues for certain districts. But most special need districts, such as fire protection districts, have no revenue sources aside from the property tax. Mr. Goulding discussed the unpopular aspects of the property tax. Many taxpayers who are large property owners pay a disproportionate amount for education because they have no children in the system. But for essential services, the property tax ties the value of the services to the property being served.