(1) Repealed.
(1.5) There is hereby created the county tax base relief fund, which shall be
expended to supplement county expenditures for public assistance, as provided in
this section.
(2) Subject to available appropriations, the state department of human
services or the state department of health care policy and financing shall make an
advancement, in addition to that provided in section 26-1-122, out of the county tax
base relief fund to any county that is eligible for a non-zero amount calculated by
using the formula described in subsections (3) and (4) of this section.
(2.1) (a) (Deleted by amendment, L. 2008, p. 1809, � 2, effective June 2, 2008.)
(b) For the fiscal year beginning July 1, 2008, and for each fiscal year
thereafter, a county's qualification for an advancement from the county tax base
relief fund during the fiscal year shall be based upon a three-tiered system
whereby a county may qualify for a distribution of moneys from one or more tiers.
For any fiscal year in which appropriations to the county tax base relief fund are
insufficient to provide advancements from each tier as described in subsections (3)
and (4) of this section:
(I) Any moneys appropriated to the county tax base relief fund shall first be
used to provide advancements from tier 1;
(II) If sufficient moneys are appropriated to provide all advancements from
tier 1, the remaining moneys shall be used to provide advancements from tier 2; and
(III) If sufficient moneys are appropriated to provide all advancements from
tier 1 and tier 2, the remaining moneys shall be used to provide advancements from
tier 3.
(3) Subject to available appropriations, the amount of the additional
advancement for each county for each month commencing on or after July 1, 2008,
shall be the total of amounts calculated for each of the three tiers from which the
county qualifies to receive a distribution of moneys pursuant to section 26-1-126
(2.1)(b), as follows:
(a) A distribution of moneys from tier 1 shall be calculated as seventy-five
percent of the remainder of the equation X minus Y, where:
(I) X equals the sum of the monthly amount of the county's obligations
pursuant to section 26-1-122 and the county share of the monthly amount expended
for administrative costs of medical assistance pursuant to section 25.5-1-122,
C.R.S., and section 26-1-122; and
(II) Y equals the amount of moneys that would be raised by a levy of 3.0 mills
on the property valued for assessment in the county, divided by twelve.
(b) For a county not receiving a distribution of moneys from tier 1, the
distribution from tier 2 shall be calculated as fifty percent of the remainder of the
equation X minus Y, where:
(I) X equals the sum of the monthly amount of the county's obligations
pursuant to section 26-1-122 and the county share of the monthly amount expended
for administrative costs of medical assistance pursuant to section 25.5-1-122,
C.R.S., and section 26-1-122; and
(II) Y equals the amount of moneys that would be raised by a levy of 2.5 mills
on the property valued for assessment in the county, divided by twelve.
(c) For a county that receives a distribution of moneys from tier 1, the
distribution from tier 2 shall be calculated as fifty percent of the remainder of the
equation X minus Y, where:
(I) X equals the amount of moneys that would be raised by a levy of 3.0 mills
on the property valued for assessment in the county, divided by twelve; and
(II) Y equals the amount of moneys that would be raised by a levy of 2.5 mills
on the property valued for assessment in the county, divided by twelve.
(d) For a county not receiving a distribution of moneys from tier 2, the
distribution from tier 3 shall be calculated as twenty-five percent of the remainder
of the equation X minus Y, where:
(I) X equals the sum of the monthly amount of the county's obligations
pursuant to section 26-1-122 and the county share of the monthly amount expended
for administrative costs of medical assistance pursuant to section 25.5-1-122,
C.R.S., and section 26-1-122; and
(II) Y equals the amount of moneys that would be raised by a levy of 2.0 mills
on the property valued for assessment in the county, divided by twelve.
(e) For a county that receives a distribution of moneys from tier 2, the
distribution from tier 3 shall be calculated as twenty-five percent of the remainder
of the equation X minus Y, where:
(I) X equals the amount of moneys that would be raised by a levy of 2.5 mills
on the property valued for assessment in the county, divided by twelve; and
(II) Y equals the amount of moneys that would be raised by a levy of 2.0 mills
on the property valued for assessment in the county, divided by twelve.
(4) (a) (I) Except as provided in paragraph (b) of subsection (2.1) of this
section, in the event appropriations are insufficient to cover advancements from
one or more tiers as provided for in this section, the advancements from a tier from
which appropriations are insufficient to cover all advancements from that tier shall
be advanced to each county that is eligible to receive an advancement from that
tier in an equitable manner, such that each such county shall have the same
proportion of the county's obligations paid through the combination of its property
tax revenue available and its advancement from the county tax base relief fund.
(II) As used in subparagraph (I) of this paragraph (a):
(A) County's obligations means a county department's share of the overall
cost of providing the assistance payments, food stamps (except the value of food
stamp coupons), and social services activities delivered in the county, including the
costs allocated to the administration of each, as described in section 26-1-122; and
the county share of the administrative costs of medical assistance in the county, as
described in section 25.5-1-122, C.R.S.
(B) Property tax revenue available means the amount of moneys that
would be raised by a levy of 3.0 mills on the property valued for assessment in the
county if moneys are insufficient to cover advancements from tier 1, the amount of
moneys that would be raised by a levy of 2.5 mills on the property valued for
assessment in the county if moneys are insufficient to cover advancements from
tier 2, or the amount of moneys that would be raised by a levy of 2.0 mills on the
property valued for assessment in the county if moneys are insufficient to cover
advancements from tier 3.
(b) (I) The executive director of the department may, on or after May 1 of any
fiscal year and before the forty-fifth day after the close of the fiscal year:
(A) Transfer unexpended general fund moneys in the county tax base relief
fund line item of the general appropriation act to offset general fund over-expenditures in the county administration line in the general appropriation act; and
(B) Transfer unexpended general fund moneys in the county administration
line in the general appropriation act to offset general fund over-expenditures in the
county tax base relief fund line item of the general appropriation act.
(II) The transfers authorized by subparagraph (I) of this paragraph (b) shall be
in addition to any other transfers within the department that are authorized by law
or that are authorized in the general appropriation act and are required to
implement appropriations conditioned on the distribution or transfer of the
appropriated amounts.
(III) The total amount of moneys transferred pursuant to subparagraph (I) of
this paragraph (b) shall not exceed one million dollars for any fiscal year.
(5) Each county eligible for county tax base relief fund moneys pursuant to
this section shall only be responsible for an amount equal to the county's pro rata
share of the general assembly's appropriation to the county tax base relief fund. If
state and county appropriations are insufficient to meet the administrative and
program costs of public assistance and the administrative costs of medical
assistance and food stamps, then the executive director of the department of
human services, the executive director of the department of health care policy and
financing, and the state board of human services shall act pursuant to sections 26-1-121 (1)(c) and 26-1-122 (5) to reduce the rate of expenditure so that it matches the
available funds.
(6) Repealed.