The legislature created the BEST competitive grant program to provide school districts with matching funds for the construction of new schools as well as general construction and renovation of existing school facilities. BEST is funded through multiple revenue sources, including State Land Board proceeds, marijuana excise tax, Colorado Lottery spillover funds, and interest accrued in the Public School Capital Construction Assistance Fund. BEST grants have totaled about $100 million/year and have required about a 50% match from local school districts.
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