Colorado voters adopt the “Taxpayers Bill of Rights” (TABOR) amendment to the state constitution which limits funding for state and local governments (of which K-12 is the largest component at 40% of the state budget) and prohibits state and local government from sustaining consistent funding streams to support K-12 without ongoing voter approval.   The interaction between TABOR and Gallagher created new disparity in local mill levy rates – perversely keeping mill levies high in poorer districts and forcing them lower in wealthier districts – and also began a continual shift in the K-12 funding responsibility from local governments to the state government.

 

 

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