A resolution levying upon all taxable property within the City and County of…

This resolution is a routine but essential annual action that sets the mill levy rate for Denver Public Schools (DPS) for tax year 2025, meaning property taxes collected in 2026 will reflect this rate. A mill levy is a standard mechanism in Colorado and most states by which local governments fund public education. One mill equals one dollar of tax for every one thousand dollars of assessed property value. The total amount raised depends on both the rate set and the total assessed value of property within Denver.

Colorado law requires school districts to levy property taxes each year to fund operations, capital improvements, debt service, and other authorized expenditures. The Colorado Constitution and state statutes, including the Taxpayer's Bill of Rights (TABOR) and the School Finance Act, govern how much districts can levy and collect. Any increases beyond certain thresholds must be approved by voters, so annual resolutions like this one typically reflect rates already authorized through prior voter approval or state formula calculations.

The fiscal impact is significant for Denver residents and businesses. Property owners, including homeowners, landlords, and commercial property holders, will see DPS taxes reflected in their 2026 property tax bills. The exact revenue generated depends on the specific mill levy rate and Denver's total assessed property valuation, which fluctuates with the real estate market. DPS uses these funds for teacher salaries, school operations, construction, and debt repayment on voter-approved bonds.

Historically, Denver has maintained competitive mill levies to support one of Colorado's largest urban school districts, serving tens of thousands of students. The district regularly asks voters to approve bond measures and mill levy overrides to supplement state funding, which many Colorado districts find insufficient on its own. This annual resolution is the administrative mechanism that translates those voter decisions and state formulas into actual tax rates.

Stakeholders affected include Denver homeowners and renters (who may face pass-through costs from landlords), commercial property owners, businesses, parents and students in DPS, teachers and school staff, and local government officials responsible for balancing education funding with taxpayer burden.

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Each year, the Denver City Council must pass a resolution setting the property tax rate, known as the mill levy, that funds Denver Public Schools. This 2025 resolution determines how much tax will be collected from all taxable property in Denver during 2026, covering school operations, staff salaries, capital projects, and debt repayment on previously approved bonds. The rate is shaped by state funding formulas, voter-approved overrides, and constitutional limits under Colorado's TABOR amendment, making the resolution a legal and financial cornerstone of the school district's annual budget.

Supporters of the mill levy process, including school administrators, teachers unions, and parent advocacy groups, argue that stable property tax funding is essential for maintaining quality education in a large urban district. They point out that Colorado's state per-pupil funding has historically lagged national averages, making local property tax revenue critical to filling gaps and sustaining programs. Proponents also emphasize that the underlying tax authorities were approved by Denver voters, giving the levy democratic legitimacy.

Opponents and skeptics raise concerns about the financial pressure property taxes place on homeowners and small businesses, especially as Denver's real estate market has driven assessed values, and therefore tax bills, sharply upward in recent years. Some fiscal conservatives argue that school districts should face tighter spending discipline rather than relying on automatic revenue growth from rising property values. Housing advocates note that landlords often pass property tax increases on to renters, meaning lower-income residents can feel the impact even if they do not own property.

For ordinary Denver residents, this resolution is the mechanism that connects their property tax bill directly to the quality of local public schools. Homeowners will see DPS taxes as a line item when their 2026 bills arrive, while renters may experience indirect effects through rent pricing. The resolution itself is routine, but it reflects broader ongoing debates in Colorado and across the country about how best to fund public education, who should bear that financial burden, and whether property-based school funding serves all students equitably.