Opinion ID: 1151091
Heading Depth: 1
Heading Rank: 9

Heading: proposed initiative for education tax refund

Text: The title as designated and fixed by the Board at a rehearing is as follows: AN AMENDMENT TO THE COLORADO CONSTITUTION TO REQUIRE THE CREATION OF A REFUND ACCOUNT AND TO REQUIRE REFUNDS OF TAXES PAID FOR EDUCATING STUDENTS NO LONGER ATTENDING SCHOOL IN COLORADO; TO REQUIRE THAT STATE AND COUNTY TAXES FOLLOW STUDENTS ENROLLED IN [ANOTHER] [5] PUBLIC OR NON-PUBLIC SCHOOL WITHIN THEIR RESIDENT SCHOOL DISTRICT; AND TO REQUIRE THAT STATE TAXES FOLLOW STUDENTS ENROLLED IN PUBLIC AND NON-PUBLIC SCHOOLS OUTSIDE THEIR RESIDENT SCHOOL DISTRICT AND FOR COUNTY TAXES FOR SUCH STUDENTS TO BE REFUNDED TO DISTRICT TAXPAYERS. The ballot title and submission clause as designated and fixed by the Board at a rehearing is as follows: SHALL THERE BE AN AMENDMENT TO THE COLORADO CONSTITUTION TO REQUIRE THE CREATION OF A REFUND ACCOUNT AND TO REQUIRE REFUNDS OF TAXES PAID FOR EDUCATING STUDENTS NO LONGER ATTENDING SCHOOL IN COLORADO; TO REQUIRE THAT STATE AND COUNTY TAXES FOLLOW STUDENTS ENROLLED IN ANOTHER PUBLIC AND [sic] NON-PUBLIC SCHOOL WITHIN THEIR RESIDENT SCHOOL DISTRICT; AND TO REQUIRE THAT STATE TAXES TO [sic] FOLLOW STUDENTS ENROLLED IN PUBLIC AND NON-PUBLIC SCHOOLS OUTSIDE THEIR RESIDENT SCHOOL DISTRICT AND FOR COUNTY TAXES FOR SUCH STUDENTS TO BE REFUNDED TO DISTRICT TAXPAYERS? The summary prepared by the Board at a rehearing is as follows: This measure requires the enactment of a law which establishes, beginning in the 1993-94 school year, a state and county refund account for taxpayers who filed income tax returns or paid property taxes. State and county taxes paid for students who were counted and funded for a school year but are no longer attending school in Colorado are required to be refunded to taxpayers through such refund accounts. The measure mandates that state and county tax moneys received by a school district follow a student to any public or non-public school of option in the same school district. It also requires that the state share of school finance moneys follow a student to any public or non-public school of option in another school district while the county taxes for such students are refunded to taxpayers within the resident school district. This measure requires the State Department of Education to keep records concerning the number of students funded in Colorado public schools who transferred: 1) To another public school within the same school district or within a different school district; 2) to a non-public school; or 3) out of the state. The measure supersedes the constitutional prohibition against governmental aid to private schools or churches or for sectarian purposes to the extent the measure conflicts with said prohibition. The total amount of the fiscal impact of the entire measure is indeterminate. Because of school dropouts, school districts could lose between $3 million and $20 million dollars annually. The reporting requirements would cost the state $1.25 million dollars annually.