CO Code § 26-1-126 (2021)
2021 Colorado Code|Title 26 - Human Services Code|Article 1 - Department of Human Services|Part 1 - General Provisions|§ 26-1-126. County Contingency Fund - County Tax Base Relief Fund - Creation

  Repealed. (1.5) There is hereby created the county tax base relief fund, which shall be expended to supplement county expenditures for public assistance, as provided in this section.    Subject to available appropriations, the state department of human services or the state department of health care policy and financing shall make an advancement, in addition to that provided in section 26-1-122, out of the county tax base relief fund to any county that is eligible for a non-zero amount calculated by using the formula described in subsections (3) and (4) of this section. (2.1)   (Deleted by amendment,L. 2008, p. 1809, § 2, effective June 2, 2008.)    For the fiscal year beginning July 1, 2008, and for each fiscal year thereafter, a county's qualification for an advancement from the county tax base relief fund during the fiscal year shall be based upon a three-tiered system whereby a county may qualify for a distribution of moneys from one or more tiers. For any fiscal year in which appropriations to the county tax base relief fund are insufficient to provide advancements from each tier as described in subsections (3) and (4) of this section:   Any moneys appropriated to the county tax base relief fund shall first be used to provide advancements from tier 1;    If sufficient moneys are appropriated to provide all advancements from tier 1, the remaining moneys shall be used to provide advancements from tier 2; and    If sufficient moneys are appropriated to provide all advancements from tier 1 and tier 2, the remaining moneys shall be used to provide advancements from tier 3.          Subject to available appropriations, the amount of the additional advancement for each county for each month commencing on or after July 1, 2008, shall be the total of amounts calculated for each of the three tiers from which the county qualifies to receive a distribution of moneys pursuant to section 26-1-126 (2.1)(b), as follows:   A distribution of moneys from tier 1 shall be calculated as seventy-five percent of the remainder of the equation X minus Y, where:   X equals the sum of the monthly amount of the county's obligations pursuant to section 26-1-122 and the county share of the monthly amount expended for administrative costs of medical assistance pursuant to section 25.5-1-122, C.R.S., and section 26-1-122; and    Y equals the amount of moneys that would be raised by a levy of 3.0 mills on the property valued for assessment in the county, divided by twelve.       For a county not receiving a distribution of moneys from tier 1, the distribution from tier 2 shall be calculated as fifty percent of the remainder of the equation X minus Y, where:   X equals the sum of the monthly amount of the county's obligations pursuant to section 26-1-122 and the county share of the monthly amount expended for administrative costs of medical assistance pursuant to section 25.5-1-122, C.R.S., and section 26-1-122; and    Y equals the amount of moneys that would be raised by a levy of 2.5 mills on the property valued for assessment in the county, divided by twelve.       For a county that receives a distribution of moneys from tier 1, the distribution from tier 2 shall be calculated as fifty percent of the remainder of the equation X minus Y, where:   X equals the amount of moneys that would be raised by a levy of 3.0 mills on the property valued for assessment in the county, divided by twelve; and    Y equals the amount of moneys that would be raised by a levy of 2.5 mills on the property valued for assessment in the county, divided by twelve.       For a county not receiving a distribution of moneys from tier 2, the distribution from tier 3 shall be calculated as twenty-five percent of the remainder of the equation X minus Y, where:   X equals the sum of the monthly amount of the county's obligations pursuant to section 26-1-122 and the county share of the monthly amount expended for administrative costs of medical assistance pursuant to section 25.5-1-122, C.R.S., and section 26-1-122; and    Y equals the amount of moneys that would be raised by a levy of 2.0 mills on the property valued for assessment in the county, divided by twelve.       For a county that receives a distribution of moneys from tier 2, the distribution from tier 3 shall be calculated as twenty-five percent of the remainder of the equation X minus Y, where:   X equals the amount of moneys that would be raised by a levy of 2.5 mills on the property valued for assessment in the county, divided by twelve; and    Y equals the amount of moneys that would be raised by a levy of 2.0 mills on the property valued for assessment in the county, divided by twelve.              Except as provided in paragraph (b) of subsection (2.1) of this section, in the event appropriations are insufficient to cover advancements from one or more tiers as provided for in this section, the advancements from a tier from which appropriations are insufficient to cover all advancements from that tier shall be advanced to each county that is eligible to receive an advancement from that tier in an equitable manner, such that each such county shall have the same proportion of the county's obligations paid through the combination of its property tax revenue available and its advancement from the county tax base relief fund. (a) (I)Except as provided in paragraph (b) of subsection (2.1) of this section, in the event appropriations are insufficient to cover advancements from one or more tiers as provided for in this section, the advancements from a tier from which appropriations are insufficient to cover all advancements from that tier shall be advanced to each county that is eligible to receive an advancement from that tier in an equitable manner, such that each such county shall have the same proportion of the county's obligations paid through the combination of its property tax revenue available and its advancement from the county tax base relief fund.    As used in subparagraph (I) of this paragraph (a):   “County's obligations” means a county department's share of the overall cost of providing the assistance payments, food stamps (except the value of food stamp coupons), and social services activities delivered in the county, including the costs allocated to the administration of each, as described in section 26-1-122; and the county share of the administrative costs of medical assistance in the county, as described in section 25.5-1-122, C.R.S.    “Property tax revenue available” means the amount of moneys that would be raised by a levy of 3.0 mills on the property valued for assessment in the county if moneys are insufficient to cover advancements from tier 1, the amount of moneys that would be raised by a levy of 2.5 mills on the property valued for assessment in the county if moneys are insufficient to cover advancements from tier 2, or the amount of moneys that would be raised by a levy of 2.0 mills on the property valued for assessment in the county if moneys are insufficient to cover advancements from tier 3.            The executive director of the department may, on or after May 1 of any fiscal year and before the forty-fifth day after the close of the fiscal year: (b) (I) The executive director of the department may, on or after May 1 of any fiscal year and before the forty-fifth day after the close of the fiscal year:    The transfers authorized by subparagraph (I) of this paragraph (b) shall be in addition to any other transfers within the department that are authorized by law or that are authorized in the general appropriation act and are required to implement appropriations conditioned on the distribution or transfer of the appropriated amounts.    The total amount of moneys transferred pursuant to subparagraph (I) of this paragraph (b) shall not exceed one million dollars for any fiscal year.          Each county eligible for county tax base relief fund moneys pursuant to this section shall only be responsible for an amount equal to the county's pro rata share of the general assembly's appropriation to the county tax base relief fund. If state and county appropriations are insufficient to meet the administrative and program costs of public assistance and the administrative costs of medical assistance and food stamps, then the executive director of the department of human services, the executive director of the department of health care policy and financing, and the state board of human services shall act pursuant to sections 26-1-121 (1)(c) and 26-1-122 (5) to reduce the rate of expenditure so that it matches the available funds.    Repealed.     (A) Transfer unexpended general fund moneys in the county tax base relief fund line item of the general appropriation act to offset general fund over-expenditures in the county administration line in the general appropriation act; and   (B) Transfer unexpended general fund moneys in the county administration line in the general appropriation act to offset general fund over-expenditures in the county tax base relief fund line item of the general appropriation act.   History. Source: L. 73: R&RE, p. 1177, § 1. C.R.S. 1963: § 119-1-25. L. 74: Entire section amended, p. 356, § 1, effective May 17. L. 75: (2), (3),and (4) amended, p. 886, § 2, effective July 1. L. 85: (2), IP(3), and (4) amended and (5) added, p. 289, § 2, effective June 11. L. 87: (2.1) added, p. 1156, § 3, effective June 16. L. 89: (2), (2.1)(a), and (3)(b) amended and (2.1)(b) R&RE, pp. 1190, 1191, §§ 1, 3, 2, effective April 5. L. 93: (2) and (5) amended, p. 1146, § 86, effective July 1, 1994. L. 97: Entire section amended, p. 1227, § 11, effective July 1. L. 2008: Entire section amended, p. 1809, § 2, effective June 2. L. 2010: (2.1)(b) and (4)(a) amended and (6) added,(SB 10-149), ch. 94, p. 321, § 1, effective April 15. L. 2011: (4)(a) amended,(SB 11-228), ch. 156, p. 541, § 1, effective May 5. History. Source: L. 73: R&RE, p. 1177, § 1. C.R.S. 1963: § 119-1-25. L. 74: Entire section amended, p. 356, § 1, effective May 17. L. 75: (2), (3),and (4) amended, p. 886, § 2, effective July 1. L. 85: (2), IP(3), and (4) amended and (5) added, p. 289, § 2, effective June 11. L. 87: (2.1) added, p. 1156, § 3, effective June 16. L. 89: (2), (2.1)(a), and (3)(b) amended and (2.1)(b) R&RE, pp. 1190, 1191, §§ 1, 3, 2, effective April 5. L. 93: (2) and (5) amended, p. 1146, § 86, effective July 1, 1994. L. 97: Entire section amended, p. 1227, § 11, effective July 1. L. 2008: Entire section amended, p. 1809, § 2, effective June 2. L. 2010: (2.1)(b) and (4)(a) amended and (6) added,(SB 10-149), ch. 94, p. 321, § 1, effective April 15. L. 2011: (4)(a) amended,(SB 11-228), ch. 156, p. 541, § 1, effective May 5.    Editor's note:    Subsection (1)(b) provided for the repeal of subsection (1), effective July 1, 2008. (SeeL. 2008, p. 1809.)    Subsection (6)(b) provided for the repeal of subsection (6), effective July 1, 2012. (SeeL. 2010, p. 321.)     Cross references:    For the legislative declaration contained in the 1993 act amending this section, see section 1 of chapter 230, Session Laws of Colorado 1993.    For the provision outlining the general assembly's discretion to establish levels of funding for programs, see § 2-4-215; for limitations on the funding of statutorily created programs, see § 2-4-216.     ANNOTATION   Code funding scheme constitutional. The counties retain sufficient control over the funds raised by levy under the code to be deemed the taxing authorities so that, since the levies fall uniformly upon the same class of property within each county, the funding scheme does not violate the constitutional provision requiring uniformity of taxation. State Dept. of Soc. Servs. v. Bd. of County Comm'rs, 697 P.2d 1 (Colo. 1985).   Financing provisions of social services code not violative of equal protection because a rational relationship exists between the requirement that local entities must support a portion of the costs of programs serving the disadvantaged within their localities and the purposes of the code. State Dept. of Soc. Servs. v. Bd. of County Comm'rs, 697 P.2d 1 (Colo. 1985).   This statute requires that state provide sufficient funding to fulfill the justifiable claims of counties eligible for assistance. State Dept. of Soc. Servs. v. Bd. of County Comm'rs, 697 P.2d 1 (Colo. 1985) (decided prior to 1985 amendment to this section and enactment of § 26-1-126.5 ).   Subsection (5) does not provide the county with a right to seek judicial review of the actions of a superior agency. Romer v. Bd. of County Comm'rs of the County of Pueblo, 956 P.2d 566 (Colo. 1998).   The statute does not confer a substantive legal right on a county to sue for monetary damages. Romer v. Bd. of County Comm'rs of the County of Pueblo, 956 P.2d 566 (Colo. 1998).   For discussion of history of Colorado welfare programs and current public assistance financing scheme, see State Dept. of Soc. Servs. v. Bd. of County Comm'rs, 697 P.2d 1 (Colo. 1985).