2023 Colorado Revised Statutes › Title 22 - EDUCATION (§§ 22-1-101 — 22-108-109) › FINANCING OF SCHOOLS - CONTINUED (§§ 22-53-101 — 22-58-101) › Article 54 - Public School Finance Act of 2025 (§§ 22-54-101 — 22-54-147) › Section 22-54-103 - [Effective 8/7/2024] Definitions

As used in this article 54, unless the context otherwise requires:
(1)
(Deleted by amendment, L. 2003, p. 2117, § 1, effective May 22, 2003.)
(1.3)
"Accounting district" means the district within whose geographic boundaries an institute charter school is physically located.
(1.4)
"ASCENT program" means the accelerating students through concurrent enrollment program created in section
22-35-108
.
(1.5)
(a)
"At-risk pupils" means:
(I) to (IV)
Repealed.
(V)
[Repealed by 2024 Amendment.]
(VI)
For the 2021-22 budget year and budget years thereafter, the greater of:
(A)
The number of district pupils eligible for free or reduced-price lunch; or
(B)
The number of pupils calculated in accordance with the following formula:
District percentage of pupils eligible for free or reduced-price lunch x District pupil enrollment.
(b)
[Repealed by 2024 Amendment.]
(c)
[Repealed by 2024 Amendment.]
(d)
For purposes of this subsection (1.5), at-risk pupils are counted in the same manner as pupils are counted pursuant to subsection (10) of this section.
(2)
"Board of education" means the board of education of a district.
(3)
"Budget year" means the period beginning on July 1 of each year and ending on the following June 30 for which a budget for a district is adopted.
(4)
"Department of education" means the department of education created in section
24-1-115
, C.R.S.
(5)
"District" means any public school district organized under the laws of Colorado, except a local college district.
(5.2)
"District extended high school pupil enrollment" means the number of pupils, on the pupil enrollment count day within the applicable budget year, who are concurrently enrolled in a postsecondary course, including an academic course or a career and technical education course, as a participant in the ASCENT program or the TREP program and the number of pupils, on the pupil enrollment count day within the applicable budget year, who are enrolled in grade thirteen or fourteen in a p-tech school. A pupil enrolled in a p-tech school pursuant to article
35.3
of this title 22 must be included in the district extended high school pupil enrollment as a full-time student. An ASCENT program participant or a TREP program participant who is enrolled in at least twelve credit hours of postsecondary courses, including academic courses and career and technical education courses, as of the pupil enrollment count day of the applicable budget year must be included in the district extended high school pupil enrollment as a full-time pupil. An ASCENT program participant or a TREP program participant who is enrolled in less than twelve credit hours of postsecondary courses, including academic courses and career and technical education courses, as of the pupil enrollment count day of the applicable budget year must be included in the district extended high school pupil enrollment as a part-time pupil.
(5.5)
(a)
[Repealed by 2024 Amendment.]
(b)
"District percentage of at-risk pupils" means, for the 2023-24 budget year and each budget year thereafter, the number of at-risk pupils in the district, as determined in accordance with subsection (1.5) of this section, divided by the pupil enrollment of the district, as determined in accordance with subsection (10) of this section.
(5.7)
"District rural funding" means a small rural district or large rural district that receives funding pursuant to section 22-54-104 (4.9).
(6)
"District total program" or "district's total program" means a district's funding, as determined pursuant to this article 54, which is the financial base of support for public education in that district.
(6.5)
"English language learner pupils" means the number of district pupils who are English language learners, as defined in section
22-24-103 (4)
, and for whom the district receives funding for the applicable budget year pursuant to section
22-24-104 (3)(b)(I)
.
(7)
[Repealed by 2024 Amendment.]
(7.5)
"Institute charter school" means a charter school that enters into a charter contract with the state charter school institute pursuant to the provisions of part 5 of article
30.5
of this title.
(8)
"Joint district" means a district which is located in more than one county.
(8.3)
"Large rural district" means a district that the department of education determines is a rural district, based on the geographic size of the district and the distance of the district from the nearest large, urbanized area, and that has a funded pupil count of at least one thousand but fewer than six thousand five hundred pupils in kindergarten through twelfth grade.
(8.5)
(a)
"Online pupil enrollment" means:
(I)
(Deleted by amendment, L. 2009, (SB 09-292), ch. 1964, p. 1964, § 64, effective August 5, 2009.)
(II)
The number of pupils, on the pupil enrollment count day within the applicable budget year, enrolled in, attending, and actively participating in a multi-district online school, as defined in section
22-30.7-102 (6)
, created pursuant to article 30.7 of this title 22.
(b)
A district's online pupil enrollment includes the certified online pupil enrollment of each operating institute charter school for which the district is the accounting district. The department of education shall add the institute charter school's certified online pupil enrollment to the online pupil enrollment of the district prior to calculating the district's total program.
(9)
(Deleted by amendment, L. 2010, (HB 10-1013), ch. 1914, p. 1914, § 42, effective June 10, 2010.)
(9.3)
"Per pupil revenues" means the district's total program for any budget year divided by the district's funded pupil count for said budget year.
(9.5)
Repealed.
(9.7)
"P-tech school" means a pathways in technology early college high school that is approved pursuant to article
35.3
of this title.
(10)
(a)
(I)
"Pupil enrollment" means the number of pupils enrolled on the pupil enrollment count day within the applicable budget year, as evidenced by the actual attendance of such pupils prior to said date, except as otherwise provided in subsections (10)(a)(II) and (10)(h) of this section, plus the number of pupils expelled prior to the pupil enrollment count day within the applicable budget year who are receiving educational services pursuant to section
22-33-203
as of the pupil enrollment count day of the applicable budget year.
(II)
"Pupil enrollment" includes:
(A)
(B)
A pupil who is enrolled in, attending, and actively participating in a single-district online program or online school operated pursuant to article 30.7 of this title 22.
(III)
Repealed.
(III.5)
"Pupil enrollment" includes any juvenile to whom the school district is providing educational services pursuant to section
22-32-141
as of the pupil enrollment count day of the applicable budget year.
(IV)
Repealed.
(V)
"Pupil enrollment" does not include a pupil who is placed in a facility, as defined in section
22-2-402 (3)
, and is receiving services through an approved facility school, as defined in section
22-2-402 (1)
.
(a.5)
Repealed.
(b)
(I)
A pupil who is enrolled in a kindergarten educational program pursuant to section
22-32-119
is counted as a full-time pupil, except as otherwise provided in subsection (10)(e.5)(I) of this section. A district shall count and receive funding only for pupils enrolled in a kindergarten educational program who are:
(A)
Five years old as of October 1 of the applicable budget year; or
(B)
Four years old as of October 1 of the applicable budget year and who have been identified by an administrative unit to be highly advanced gifted children for whom early access to kindergarten is appropriate, as provided in section
22-20-204.5
.
(I.5)
Repealed.
(II)
A pupil with a disability receiving an educational program under the "Exceptional Children's Educational Act", article
20
of this title, who would be in kindergarten but for such disability, shall be counted as a half-day pupil. A pupil with a disability receiving a full-day educational program under said act, who would be in a grade beyond kindergarten but for such disability, shall be counted as a full-day pupil.
(c)
(Deleted by amendment, L. 2003, p. 2119, § 4, effective May 22, 2003.)
(d)
A district shall not include a three- or four-year-old pupil with a disability who is receiving an educational program under the "Exceptional Children's Educational Act", article
20
of this title 22, but is not enrolled in kindergarten, in the district's pupil enrollment, but shall certify to the department the number of three- and four-year-old pupils with disabilities who are receiving an educational program from the district for purposes of receiving funding pursuant to part 1 of article
20
of this title 22.
(e)
A pupil determined to have a disability in accordance with section
22-20-108
and receiving an educational program outside of the district of residence shall be considered enrolled in the district of residence for purposes of this subsection (10).
(e.5)
(I)
A pupil who is enrolled as less than a full-time student, other than a student described in subsection (10)(b)(II) or (10)(d) of this section or a student enrolled in a p-tech school pursuant to article
35.3
of this title 22, is counted in accordance with rules promulgated by the state board for students who are enrolled as less than full-time students.
(II)
Notwithstanding any provision of subsection (10)(e.5)(I) of this section to the contrary, a pupil who completes one school year of enrollment in a half-day kindergarten educational program and does not advance to first grade, pursuant to section
22-7-1207
, is counted as a full-day pupil for the second year in which the pupil is enrolled in the half-day kindergarten educational program.
(e.7)
(Deleted by amendment, L. 2009, (HB 09-1319), ch. 1317, p. 1317, § 6, effective May 21, 2009.)
(f)
In certifying the district's pupil enrollment to the state board pursuant to the provisions of section
22-54-112
, the district shall specify the number of pupils enrolled in kindergarten through twelfth grade, specifying those who are enrolled as full-time pupils and those who are enrolled as less than full-time pupils; the number of expelled pupils receiving educational services pursuant to section
22-33-203
; the number of at-risk pupils; the number of English language learner pupils; and the number of pupils receiving educational programs under the "Exceptional Children's Educational Act", article
20
of this title 22, who are enrolled in kindergarten through twelfth grade.
(g)
[Repealed by 2024 Amendment.]
(h)
(I)
With regard to a pupil who is simultaneously enrolled in a district or institute charter school and in one or more postsecondary courses, a district or institute charter school must submit evidence of:
(A)
Enrollment in the district or institute charter school and evidence, as provided in state board rule, of attendance for any secondary courses the pupil is enrolled in; and
(B)
Enrollment in one or more postsecondary courses, by submitting evidence, as described in state board rule, only of the district's or institute charter school's nonrefundable obligation to pay the student share of tuition for the postsecondary course on behalf of the pupil.
(II)
The state board by rule shall specify the number of secondary and postsecondary course credit hours that constitute full-time and part-time membership.
(i)
(I)
For the 2024-25 budget year and each budget year thereafter, a district may include in its pupil enrollment pupils who were enrolled in the district prior to the pupil enrollment count day and then transferred out of the district prior to the pupil enrollment count day for the purpose of attending a recovery high school.
(II)
Notwithstanding section 22-2-306, the department of education is not required to provide advance notice requirements to a school district or an institute charter school in implementing this subsection (10)(i).
(III)
As used in this subsection (10)(i), "recovery high school" means a school that:
(A)
Educates and supports students in recovery from substance use or co-occurring disorders, including self-harm and disordered eating;
(B)
Intends that all students enrolled are working in an active and abstinence-focused program of recovery as determined by the student and the school;
(C)
Provides support for families learning how to live with, and provide support for, their teens who are entering into the recovery lifestyle; and
(D)
Meets state requirements for awarding a high school diploma.
(10.5)
(a)
"Pupil enrollment count day" means October 1 of each year; except that:
(I)
In any year in which October 1 is a Saturday, a Sunday, or any other day on which school is not in session, except as described in subparagraphs (II) and (III) of this paragraph (a), the pupil enrollment count day is the Monday following that Saturday, Sunday, or other day;
(II)
In any year in which a day of a major religious holiday occurs upon October 1, or, in years in which October 1 falls on a Saturday, Sunday, or other day on which school is not in session as described in subparagraph (I) of this paragraph (a), or upon the Monday directly following October 1, the pupil enrollment count day is the first school day immediately following the conclusion of the holiday; and
(III)
The department of education is authorized to establish alternative dates for determining pupil enrollment in appropriate circumstances, including, but not limited to, when schools are on a year-round schedule pursuant to section
22-32-109 (1)(n)
and pupils will be on authorized breaks on October 1 within the applicable budget year; except that such alternative dates shall be set not more than forty-five school days after the first school day of the applicable school year.
(b)
The state board shall promulgate rules establishing the meaning of "major religious holiday" for the purposes of this subsection (10.5).
(10.7)
"Small rural district" means a district that the department of education determines is a rural district, based on the geographic size of the district and the distance of the district from the nearest large, urbanized area, and that has a funded pupil count of fewer than one thousand pupils in kindergarten through twelfth grade.
(10.8)
"Special education pupils" means the number of district pupils who are children with disabilities, as defined in section 22-20-103 (5).
(11)
"Specific ownership tax revenue paid to the district" means the amount of specific ownership tax revenue received by the district pursuant to section
42-3-107 (24)
, C.R.S., for the prior budget year that is attributable to all property tax levies made by the district except those property tax levies made for the purpose of satisfying bonded indebtedness obligations, both principal and interest, and those property tax levies authorized at elections held under the provisions of former section
22-53-117
or section
22-54-108
or
22-54-108.5
.
(12)
"State average per pupil revenues" means the total program of all districts for any budget year divided by the total funded pupil count of all districts for said budget year.
(13)
"State board" means the state board of education.
(14)
"Statewide average percentage of at-risk pupils" means the total number of at-risk pupils in all districts, as determined in accordance with subsection (1.5) of this section, divided by the pupil enrollment of all districts, as determined in accordance with subsection (10) of this section.
(15)
"Supplemental kindergarten enrollment" means the number calculated by subtracting five-tenths from the full-day kindergarten factor for the applicable budget year and then multiplying that number by the number of pupils in the district who are enrolled part-time in a kindergarten educational program for the applicable budget year. For the purposes of this subsection (15), the full-day kindergarten factor is fifty-eight hundredths of a full-day pupil.
(16)
"TREP program" means the teacher recruitment education and preparation program created in section
22-35-108.5
.
Amended by 2024 Ch. 405,§ 4, eff. 8/7/2024.
Amended by 2024 Ch. 236,§ 3, eff. 5/23/2024.
Amended by 2024 Ch. 235,§ 3, eff. 5/23/2024.
Amended by 2023 Ch. 189,§ 3, eff. 5/15/2023.
Amended by 2022 Ch. 123, § 10, eff. 7/1/2022.
Amended by 2021 Ch. 246, § 17, eff. 9/7/2021.
Amended by 2021 Ch. 222,§ 27, eff. 6/11/2021.
Amended by 2021 Ch. 222,§ 11, eff. 6/11/2021.
Amended by 2021 Ch. 222,§ 6, eff. 6/11/2021.
Amended by 2020 Ch. 197,§ 42, eff. 6/30/2020.
Amended by 2020 Ch. 197,§ 41, eff. 6/30/2020.
Amended by 2019 Ch. 244, § 8, eff. 8/2/2019.
Amended by 2019 Ch. 245, § 1, eff. 5/21/2019.
Amended by 2018 Ch. 397, § 2, eff. 6/6/2018.
Amended by 2015 Ch. 259, § 54, eff. 8/5/2015.
Amended by 2015 Ch. 195, § 2, eff. 8/5/2015.
Amended by 2015 Ch. 204, § 37, eff. 5/20/2015.
Amended by 2014 Ch. 330, § 12, eff. 8/6/2014.
Amended by 2014 Ch. 244, § 20, eff. 5/21/2014.
Amended by 2013 Ch. 236, § 2, eff. 5/17/2013.
L. 94: Entire article added with relocations, p. 779, § 2, effective April 27; (6) and (12) amended, p. 1281, § 2, effective May 22. L. 95: (1)(a)(II) amended, p. 611, § 13, effective May 22; (11) amended, p. 951, § 1, effective May 25. L. 96: (1)(c) and (10)(a) amended, p. 1795, § 10, effective June 4. L. 97: (1)(b)(III), (1)(c), (7), (9), and (10)(a) amended, p. 582, § 8, effective April 30. L. 98: (10)(a) and (10)(f) amended, p. 571, § 5, effective April 30; (7) amended, p. 966, § 8, effective May 27; (10)(a) amended, p. 658, § 4, effective August 5. L. 99: (1)(d) added, p. 176, § 2, effective March 30. L. 2000: (1)(d) repealed, p. 1546, § 4, effective August 2. L. 2001: (1), (5.5), and (14) amended and (1.5) and (10)(a.5) added, pp. 340, 361, §§ 4, 29, effective April 16; (10)(b) and (10)(f) amended, p. 562, § 5, effective May 29. L. 2002: (1.5)(b)(III) amended, p. 1020, § 32, effective June 1; (7) and (10)(a)(II) amended and (8.5) added, p. 1732, § 2, effective June 7. L. 2003: (10)(a)(III) added, p. 939, § 2, effective April 16; (1), IP(1.5)(a)(III), IP(7)(b)(I), (8.5), (10)(b)(I), (10)(c), and (10)(f) amended and (1.5)(a)(IV), (7)(c), (9.5), (10)(b)(I.5), and (10)(e.5) added, pp. 2117, 2118, 2131, 2119, §§ 1, 2, 23, 3, 4, 5, effective May 22. L. 2004: (9.5), (10)(b)(I), and (10)(f) amended and (10)(a)(IV) added, pp. 1386, 1387, §§ 1, 2, effective May 28; (1.3), (7.5), and (9.3) added and (7)(c) and (8.5) amended, p. 1636, § 42, effective July 1; (10)(e.5) amended, p. 1213, § 105, effective August 4. L. 2005: IP(1.5)(a)(IV), (10)(b)(I), and (10)(f) amended and (1.5)(a)(V) added, pp. 430, 434, §§ 2, 7, effective April 29; (9.5)(a) and (10)(d) amended, p. 1005, § 1, effective June 2; (11) amended, p. 1181, § 28, effective August 8. L. 2006: (1.5)(b)(II), (5.5), IP(7)(c)(I), (9.5), (10)(b)(I), (10)(f), and (14) amended, p. 697, § 42, effective April 28; (1.5)(a)(I), (1.5)(a)(II), (1.5)(a)(III), (1.5)(a)(IV), and (10)(a)(III) repealed, p. 611, § 40, effective August 7. L. 2007: (11) amended, p. 38, § 6, effective March 7; (10)(e.7) added and (10)(f) amended, p. 337, § 2, effective April 2; (10)(a)(IV) amended, p. 733, § 2, effective May 9; (8.5) and (10)(a)(II) amended, p. 1085, § 7, effective July 1. L. 2008: (10)(a)(IV)(B) and (10)(b)(I) amended, p. 777, § 3, effective May 14; IP(7)(c)(I) and (9.5) amended and (7)(d), (10)(a)(V), and (15) added, pp. 1194, 1227, 1195, §§ 3, 43, 4, 5, effective May 22; (10)(f) amended, p. 1901, § 84, effective August 5. L. 2009: (7)(d)(III)(A) and (10)(a)(V) amended, (HB 09 -1189), ch. 370, p. 370, § 3, effective April 3; (1.4), (5.2), and (7)(e) added and IP(7)(d)(I), (10)(e.7), and (10)(f) amended, (HB 09-1319), ch. 1317, p. 1317, §§ 5, 6, effective May 21; (15) amended, (SB 09-256), ch. 1548, p. 1548, § 2, effective May 21; (5.2) amended, (SB 09-285), ch. 2375, p. 2375, § 8, effective June 4; (1.5)(b)(II), (5.5), (8.5)(a)(I), and (14) amended, (SB 09-292), ch. 1964, p. 1964, § 64, effective August 5. L. 2010: IP(1.5)(a)(V) and IP(1.5)(b)(IV) amended, (SB 10-062), ch. 595, p. 595, § 13, effective April 29; (7)(e)(V) added, (HB 10-1369), ch. 1100, p. 1100, § 8, effective May 21; (10)(a)(III.5) added, (SB 10-054), ch. 1212, p. 1212, § 2, effective May 25; (9) and (12) amended, (HB 10-1013), ch. 1914, p. 1914, § 42, effective June 10. L. 2011: (15) amended, (SB 11 -157), ch. 21, p. 21, § 1, effective March 9; (10)(a)(IV)(B) and (10)(b)(I)(B) amended, (HB 11 -1077), ch. 85, p. 85, § 16, effective August 10. L. 2012: (5.2), (8.5)(a)(II), (9.5)(a), (10)(a)(I), (10)(a)(III.5), and (10)(d)(II) amended and (10.5) added, (HB 12 -1090), ch. 155, p. 155, § 20, effective March 22; (8.5)(a)(II) and (10)(a)(II)(B) amended, (HB 12-1240), ch. 1331, p. 1331, § 46, effective June 4; IP(10)(b)(I) amended, (HB 12-1238), ch. 672, p. 672, § 14, effective July 1. L. 2013: (7)(e)(VI) added, (SB 13-260), ch. 1138, p. 1138, § 2, effective May 17. L. 2014: (1.5)(a)(V) and (1.5)(b)(IV) amended, (HB 14-1298), ch. 936, p. 936, § 20, effective May 21; (10)(a)(IV)(B) and (10)(b)(I)(B) amended, (HB 14-1102), ch. 1472, p. 1472, § 12, effective August 6. L. 2015: (1.5)(b)(IV) amended, (HB 15-1323), ch. 725, p. 725, § 37, effective May 20; IP(1.5)(b)(IV) amended, (SB 15-264), ch. 259, p. 956, § 54, effective August 5; (5.2), IP(7)(e)(I), and (10)(e.5) amended and (9.7) added, (HB 15-1270), ch. 655, p. 655, § 2, effective August 5. L. 2018: IP amended and (10)(g) added, (SB 18-225), ch. 2360, p. 2360, § 2, effective June 6. L. 2019: (7)(e)(VII) added and IP(10)(b)(I), (10)(e.5), (10)(f), and (15) amended, (HB 19-1262), ch. 2392, p. 2392, § 1, effective May 21; (10)(a)(I) amended and (10)(h) added, (SB 19-176), ch. 2388, p. 2388, § 8, effective August 2. L. 2020: (10)(a)(IV) repealed and (15) amended, (HB 20-1418), ch. 197, p 956, §§ 42, 41, effective June 30. L. 2021: (1.5), (9.5)(b)(I), (10)(f), and (10.5)(a)(III) amended and (6.5) added, (SB 21-268), ch. 222, pp. 1172, 1174, 1188, §§ 6, 11, 27, effective June 11; (5.2) amended and (16) added, (SB 21-185), ch. 1337, p. 1337, § 17, effective September 7.
(1) Amendments to subsection (10)(a) by House Bill 98-1227 and Senate Bill 98-1 were harmonized. Amendments to subsection (8.5)(a)(II) by House Bill 12-1090 and House Bill 12-1240 were harmonized. Amendments to the introductory portion of subsection (1.5)(b)(IV) by SB 15-264 and HB 15-1323 were harmonized.
(2) Subsection (10)(b)(I.5)(B) provided for the repeal of subsection (10)(b)(I.5), effective July 1, 2003. (See L. 2003, p. 2119.) Subsection (10)(a.5)(II) provided for the repeal of subsection (10)(a.5), effective July 1, 2004. (See L. 2001, p. 361 .) Subsection (7)(b)(II)(B) provided for the repeal of subsection (7)(b)(II), effective July 1, 2005. (See L. 2002, p. 1732.) Subsection (7)(c)(II)(B) provided for the repeal of subsection (7)(c)(II), effective July 1, 2005. (See L. 2003, p. 2118.) Subsection (7)(c)(III)(B) provided for the repeal of subsection (7)(c)(III), effective July 1, 2006. (See L. 2003, p. 2118.) Subsection (7)(d)(III)(B) provided for the repeal of subsection (7)(d)(III), effective July 1, 2012. (See L. 2008, p. 1195.) Subsection (7)(e)(III)(B) provided for the repeal of subsection (7)(e)(III), effective July 1, 2012. (See L. 2009, p. 1317.)
2024 Ch. 405, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2021 Ch. 246, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
For the legislative declaration contained in the 2001 act amending subsections (10)(b) and (10)(f), see section 1 of chapter 174, Session Laws of Colorado 2001. For the legislative declaration contained in the 2008 act amending the introductory portion to subsection (7)(c)(I) and subsection (9.5) and enacting subsections (7)(d), (10)(a)(V), and (15), see section 1 of chapter 286, Session Laws of Colorado 2008. For the legislative declaration in HB 20-1418, see section 1 of chapter 197, Session Laws of Colorado 2020.