- Colorado voters adopt the “Gallagher” amendment to the state constitution which begins a long-term erosion of the local residential property tax base on which schools depend for local funding. Local governments counter this erosion of their property tax base by “floating” their local tax rate (mill levy) upward to sustain a consistent funding stream to support K-12 education. (This ability to “float” local mill levies is later prohibited by the voters’ subsequent adoption of the TABOR Amendment in 1992 which challenges K-12 funding.)
- Since the adoption of the “Gallagher Amendment” in 1982, and the subsequent erosion of the local residential property tax base and the resulting inability of local school districts to equitably fund K-12 education locally, the burden for funding K-12 education – and the accompanying primary decision authority for administering K-12 education – has gradually shifted from LOCAL governments to the STATE government.
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