• Faqs


    Has School District 27J ever passed a Mill Levy Override (MLO)?

    Yes, the last MLO was passed in November 2001 in the amount of $750,000


    What’s the difference between a bond and a mill levy?


    BONDS are for buildings                                         MILLS are for bills

    school house                       tree




    What is a Mill Levy Override?

    A voter approved Mill Levy Override adds mills to a property tax bill.  Mills are the factor applied to assessed property value (not actual or market value), and together they determine total property tax cost.  Depending on where you live, property tax collection may be allocated to your county, city/town, your water district and/or your school district, etc.  A school district MLO provides additional operating monies exclusively for the school district.  These additional funds collected within the District are not reallocated among Colorado school districts, funds stay in SD27J schools.

    Additional voter approved mills for the school district will require residential and commercial property owners to pay an additional tax based on assessed valuation. 


    How is a Mill Levy Override different from a bond?

    Monies from a MLO are used for operating expenses such as teacher pay, rigorous instructional programs, in-classroom technology and other high-priority operating expenses.  MLO funds are not restricted in their use, but generally are not used to pay for major repairs and renovations to existing school buildings, additions to schools or new school buildings.

    Bonds provide money for major repairs and renovations to existing school buildings, additions to schools and new school buildings.  The State of Colorado does not provide funds for these building projects.  Bond dollars cannot be used for operating expenses.


    The District is building new schools; why do they need more money?

    Current construction and renovation projects within SD27J are funded by the 2015 voter approved bond issue. These funds have been designated for:

    • Renovations and expansions for older schools across the District
    • Safety, security and maintenance
    • New construction projects
      • Reunion Elementary
      • Riverdale Ridge High School
      • Rodger Quist Middle School
      • Elementary School No. 13

    A MLO is necessary to maintain an operating budget that will allow all schools, new and old, to retain and hire quality teachers and improve quality of educational materials and technology resources in all schools. 


    How is the District held accountable for spending voter approved MLO funds?

    Oversight is provided by the Board of Education, and a Community Mill Oversight Committee. The Board consists of elected representatives from across the District and a Community Mill Oversight Committee will consist of financial professionals from the public and private sector, similar to the Community Bond Oversight Committee currently in place and designed to monitor the activities and expenditures of funds authorized by the 2015 bond election, ensuring that these funds are being used appropriately.

    Lastly, SD27J financial reporting and transparency has been recognized as excellent.  In 2016, the Government Finance Officers Association (GFOA) of the United States and Canada awarded a Certificate of Achievement for Excellence in Financial Reporting to SD27J, and the Association of School Business Officials International (ASBO) awarded a Certificate of Excellence in Financial Reporting to the District for its Comprehensive Annual Financial Report for the fiscal year ended June 30, 2016.


    Will a request for a $12M MLO just get us caught up or will it move us ahead?

    A $12 million MLO, would allow the district to recruit and retain qualified teachers and staff and improve the quality of educational materials and technology resources in our schools. The MLO will allow SD27J to become more competitive and provide the talent and tools required for our students to achieve success in the 21st Century.