Page 1
May 3, 2022 SB 22-238
Legislative Council Staff
Nonpartisan Services for Colorado’s Legislature
Revised Fiscal Note
(replaces fiscal note dated May 2, 2022)
Drafting Number:
Prime Sponsors:
LLS 22-1041
Sen. Hansen; Rankin
Rep. Weissman; Neville
Date:
Bill Status:
Fiscal Analyst:
May 3, 2022
Senate Second Reading
Greg Sobetski | 303-866-4105
Greg.Sobetski@state.co.us
Bill Topic: 2023 & 2024 PROPERTY TAX
Summary of
Fiscal Impact:
☐ State Revenue
☒ State Expenditure
☒ State Transfer
☒ TABOR Refund
☒ Local Government
☐ Statutory Public Entity
The bill reduces property tax assessment rates and taxable valuations for the 2023
and 2024 tax years, and requires that the state government reimburse local
governments for a portion of the resulting property tax revenue reductions. It
decreases local government revenue and increases state expenditures through
FY 2024-25, and makes a transfer for FY 2022-23.
Appropriation
Summary:
No appropriation is required.
Fiscal Note
Status:
The fiscal note reflects the introduced bill, as amended by the Senate Appropriations
Committee, and has been updated to reflect new information. Due to time constraints,
this analysis is preliminary and will be updated if any additional information is received.
Table 1
State Fiscal Impacts Under SB 22-238
Budget Year
FY 2022-23
Out Year
FY 2023-24
Out Year
FY 2024-25
Revenue - - -
Expenditures General Fund
School Finance*
-
-
$138,500
$183.0 million
-
$73 million
Total Expenditures - $183.1 million $73 million
Transfers General Fund
State Public School Fund
($200 million)
$200 million
-
-
-
-
Net Transfer $0 - -
Other Budget Impacts GF Reserve - $20,775 -
*Expenditures for the state share of school finance may be paid from the General Fund, the State Education Fund, the
State Public School Fund, or a combination of these.
Page 2
May 3, 2022 SB 22-238
Summary of Legislation
The bill makes changes to property tax assessment, requires that a portion of the resulting revenue
reduction be reimbursed to local governments, and makes a transfer, as discussed below.
Property tax assessment. The bill makes the following changes to property tax assessment rates for
the 2023 property tax year:
the assessment rate for all residential property is reduced to 6.765 percent, from 6.95 percent for
single family property and from 6.80 percent for multifamily property; and
the assessment rate for nonresidential property, other than oil and gas, agricultural, and
renewable energy producing property, is reduced to 27.9 percent from 29.0 percent.
When determining 2023 assessed values, the bill directs assessors to apply assessment rates to the
actual value of residential property, less $15,000, and to the actual value of improved commercial
property, less $30,000, so long as these subtractions do not cause the valuation for assessment of the
property to fall below $1,000.
The bill makes the following changes to property tax assessment rates for the 2024 property tax year:
the assessment rate for multifamily residential property is reduced to 6.80 percent from
7.15 percent;
the assessment rate for agricultural and renewable energy producing property is reduced to
26.4 percent from 29.0 percent; and
the assessment rate for single family residential property is set at a level to be determined by the
state property tax administrator, such that the projected total revenue reduction attributable to the
changes in the bill is $700 million over the 2023 and 2024 property tax years.
Backfill. The bill requires that each county treasurer calculate the 2023 property tax revenue reduction
to local governments in their county, other than school districts, as a result of the changes to property
tax assessment in the bill. Calculations are submitted to the property tax administrator, who may
request additional information to verify their accuracy. Upon receipt of the correct amount for each
county, the state treasurer will reimburse local governments as follows:
for local governments in counties with over 300,000 people, 65 percent of the revenue reduction;
for local governments in counties with up to 300,000 people and where total assessed values for
property taxation grew by at least 10 percent between 2022 and 2023, 90 percent of the revenue
reduction; and
for local governments in counties with up to 300,000 people and where total assessed values for
property taxation grew by less than 10 percent between 2022 and 2023, 100 percent of the revenue
reduction.
The bill designates the first $240 million of the backfill above as a TABOR refund mechanism to refund
a portion of the state’s FY 2022-23 TABOR surplus. The refund mechanism will be used only if the
FY 2022-23 surplus is sufficient to first fully fund the current law 2023 property tax exemptions for
seniors and disabled veterans, and the income tax rate reduction for tax year 2023. Any backfill
required in the bill that exceeds the TABOR refund obligation, or that exceeds the $240 million limit Page 3
May 3, 2022 SB 22-238
on the amount of TABOR refunds to be paid using this mechanism, is paid instead from the General
Fund.
Transfer. On July 1, 2022, the bill transfers $200.0 million from the General Fund to the State Public
School Fund.
Assumptions
2023 property tax impact. Based on the December 2021 Legislative Council Staff (LCS) forecast for
assessed values, the bill is expected to reduce 2023 assessed values by $7.8 billion, or 4.9 percent. The
reduced assessed values are assumed to reduce property tax revenue for local governments that levy
fixed mills, including most counties, municipalities, and special districts. School districts are assumed
to experience reductions in revenue generated from their total program mills, as well as from override
mills in districts where voters have approved fixed mill overrides.
Some levies are not expected to generate less revenue from reduced assessed values. These include
metropolitan district and school district bonded indebtedness mills, which are typically structured to
generate a certain amount of revenue regardless of the tax base. School district override mills are
assumed not to generate less revenue if the school district is already at its statutory override revenue
cap, or where voters have approved overrides to generate fixed dollar amounts or inflation-adjusted
dollar amounts.
Based on these assumptions, the bill is expected to reduce 2023 property tax revenue by $500 million.
2023 backfill. The bill is expected to reduce 2023 property tax revenue to local governments other
than school districts by a total of $276 million. The parameters in the bill are expected to require the
state to reimburse local governments for $203 million, or 74 percent of the total. Based on the
March 2022 LCS forecast, the projected FY 2022-23 TABOR surplus is expected to be sufficient to allow
the full backfill amount to be refunded as a TABOR refund mechanism, with no impact on FY 2023-24
General Fund expenditures.
2024 residential assessment rate. The bill directs the state property tax administrator to calculate the
single family residential assessment rate for property tax year 2024 such that the cumulative revenue
reduction over two years as a result of the bill totals $700 million. Based on the December 2021 LCS
forecast and the assumptions stated above, the single family residential assessment rate is expected to
be set at 6.922 percent for 2024.
State Transfers
The bill transfers $200.0 million from the General Fund to the State Public School Fund for FY 2022-23
only.
Page 4
May 3, 2022 SB 22-238
State Expenditures
The bill increases state expenditures by an estimated $183.1 million in FY 2023-24 and $73 million in
FY 2024-25, and increases state agency workload, as discussed below.
School finance. The bill decreases property tax collections from school district total program mills,
requiring an equivalent increase in the state share of total program funding for school finance. The
increased state aid obligation is estimated at $183 million in FY 2023-24 and $73 million in FY 2024-25,
offsetting equivalent reductions in local share revenues for the 2023 and 2024 property tax years,
respectively. School finance expenditures may be paid from the General Fund, the State Education
Fund, the State Public School Fund, or a combination of these. If the General Assembly sets the budget
stabilization factor at a higher level than it otherwise would as a result of the revenue decrease, then
the impact on state expenditures will be less than estimated.
Property tax backfill. The bill potentially increases General Fund expenditures in FY 2023-24 to
reimburse non-school district local governments for their property tax year 2023 revenue reductions
that result from the bill. Under the March 2022 LCS forecast, the FY 2022-23 TABOR surplus is
projected to reach $1.6 billion, sufficient to fully refund the homestead exemptions for seniors and
disabled veterans, the income tax rate reduction, and the total amount of the property tax backfill
required under this bill. If the FY 2022-23 TABOR surplus is less than estimated, up to the entire
backfill amount (approximately $203 million), will be paid from the General Fund in FY 2023-24.
Division of Property Taxation. General Fund expenditures in the Department of Local Affairs’
Division of Property Taxation are expected to increase by $138,500 in FY 2023-24 only, and division
workload is expected to increase through FY 2024-25. Expenditures are for enhancements to the portal
used by county treasurers to submit property tax information and will occur in the Office of
Information Technology using reappropriated DOLA funds.
The bill requires the property tax administrator to review revenue backfill submissions from county
treasurers and calculate the single family residential assessment rate for 2024. The division is also
responsible for training and educating assessors and publishing materials used for property valuation
and assessment, which will require updates as a result of the bill. This workload increase can be
accomplished within existing appropriations.
Other Budget Impacts
FY 2022-23 TABOR refunds. The bill has no net impact on the amount required to be refunded to
taxpayers under TABOR, but changes the mechanisms used to refund the projected FY 2022-23
surplus to taxpayers in FY 2023-24. Under current law and the March 2022 LCS forecast, the following
mechanisms are expected to be used to refund a $1.6 billion surplus:
$169 million via the homestead exemption for seniors and disabled veterans;
$132 million via the temporary income tax rate reduction from 4.55 percent to 4.50 percent; and
$1.26 billion via the six-tier sales tax refund mechanism.
Under the bill, $203 million would be refunded via the property tax reductions in the bill and
reimbursed from the state TABOR surplus to affected local governments. The amount refunded via Page 5
May 3, 2022 SB 22-238
the six-tier sales tax refund mechanism would be correspondingly reduced by $203 million to
$1.06 billion.
General Fund reserve. Under current law, an amount equal to 15 percent of General Fund
appropriations must be set aside in the General Fund statutory reserve beginning in FY 2022-23. Based
on this fiscal note, the bill is expected to increase the amount of General Fund held in reserve by
$20,775 in FY 2023-24, which will decrease the amount of General Fund available for other purposes.
Local Government
The bill decreases local government revenue and increases county government expenditures through
FY 2024-25 as discussed below. All local governments that levy property taxes, including counties,
municipalities, school districts, and special districts, are affected.
Local revenue. The bill is expected to decrease local government revenue by net amounts of
$114 million for property tax year 2023 and $127 million for property tax year 2024. These amounts
represent the net impacts of reduced property tax revenue, increased state aid to school districts, and
the state reimbursement to local governments as required in the bill. These three components are
summarized in Table 2.
Table 2
Local Government Revenue Impacts of SB 22-238
FY 2023-24
Property Tax Year 2023
Collected in 2024
FY 2024-25
Property Tax Year 2024
Collected in 2025
Property Tax Revenue ($500 million) ($200 million)
School Districts – State Aid $183 million $73 million
State Backfill to Other Locals* $203 million -
Net Revenue Impact ($114 million) ($127 million)
*Reimbursements to counties, municipalities, and special districts only.
Property tax revenue. Estimates of the property tax revenue reduction assume the December 2021 LCS
forecast for assessed valuations by school district, prorated to counties according to each school
district’s share of county assessed valuation for the 2021 property tax year. The fiscal note assumes
weighted average mill levies by county for the 2020 property tax year published in the Division of
Property Taxation’s annual report, except that school district total program mills are adjusted where
required under current law enacted in House Bill 21-1164. As discussed in the Assumptions section
of this fiscal note, revenue reductions are shown for:
all county mills;
all municipal mills;
all special district mills, except those levied by metropolitan districts;
school district total program mills; and
school district override mills in districts where voters have approved fixed mill overrides, except
in districts where override revenue is constrained by the statutory override revenue cap.
Page 6
May 3, 2022 SB 22-238
The bill is assessed as reducing property tax revenue to local governments by $500 million for the 2023
property tax year. Appendix A shows the impacts to all local governments that assess property taxes,
summarized at the county level.
The bill requires that the property tax administrator set the single family residential assessment rate
for 2024 at the level projected to result in a $700 million revenue reduction over the two-year period.
Accordingly, a smaller-than-expected reduction in 2023 property tax revenue would result in a
correspondingly larger reduction in 2024 property tax revenue, and vice-versa.
State aid to school districts. Table 2 shows the state aid requirement expected to result from reduced
school district local share revenue. This amount corresponds to the expected state expenditure for
school finance discussed in the State Expenditures section above. If the General Assembly sets the
budget stabilization factor at a higher level than it otherwise would in response to the property tax
revenue reduction in this bill, then state aid revenue to school districts will be less than estimated.
Impacts on total program funding and the state aid requirement are shown by school district in
Appendix B.
State backfill to other local governments. The bill requires that the state government reimburse county
treasurers for the 2023 property tax revenue reduction experienced by local governments other than
school districts. The total amount of the backfill for all districts is estimated at $203 million and is
determined at the county level.
Nine counties are projected to have populations over 300,000 and receive a 65 percent backfill,
including: Adams; Arapahoe; Boulder; Denver; Douglas; El Paso; Jefferson; Larimer; and Weld.
Ten counties with population under 300,000 are projected to experience assessed value growth
over 10 percent in 2023 after the changes to property tax assessment in this bill and receive a 90
percent backfill, including: Chaffee; Eagle; Elbert; Grand; Gunnison; Lake; Montrose; Park;
San Miguel; and Summit.
The remaining 45 counties have population under 300,000 and are projected to experience
assessed value growth under 10 percent in 2023 after the changes to property tax assessment in
this bill. These counties are expected to receive a 100 percent backfill for the tax reductions
experienced by their local governments other than school districts.
Appendix A summarizes the backfill by county. The backfill amounts shown in Appendix A differ
from the revenue reduction estimates, even for counties expected to receive a full backfill, because
reduced revenue to school districts is not reimbursed in this way.
County government expenditures. The bill increases workload for county assessors’ offices to
implement and administer the property assessment changes in the bill, and for county treasurers’
offices to calculate, report, and distribute the backfill to affected local governments within their
counties. Some costs will be incurred to accomplish software modifications, likely $10,000 or less per
instance.
Page 7
May 3, 2022 SB 22-238
Effective Date
The bill takes effect upon signature of the Governor, or upon becoming law without his signature.
State and Local Government Contacts
Counties County Assessors
Information Technology Legislative Council Staff Economists
Local Affairs Municipalities
Property Taxation School Districts
Special Districts Treasury
The revenue and expenditure impacts in this fiscal note represent changes from current law under the bill for each
fiscal year. For additional information about fiscal notes, please visit: leg.colorado.gov/fiscalnotes. Page 8
May 3, 2022 SB 22-238
Appendix A
2023 Revenue Reduction and Backfill by County Under SB 22-238
Revenue Reduction to All Local Governments in County
Backfill to All Local Governments in County, Except School Districts
Omits State Aid to School Districts (See Appendix B)
County 2023 Revenue Reduction Backfill Percentage State Backfill
Adams
Alamosa
Arapahoe
Archuleta
Baca
Bent
Boulder
Broomfield
Chaffee
Cheyenne
Clear Creek
Conejos
Costilla
Crowley
Custer
Delta
Denver
Dolores
Douglas
Eagle
Elbert
El Paso
Fremont
Garfield
Gilpin
Grand
Gunnison
Hinsdale
Huerfano
Jackson
Jefferson
Kiowa
Kit Carson
Lake
La Plata
Larimer
Las Animas
Lincoln
Logan
Mesa
($43.9 million)
($1.1 million)
($46.2 million)
($1.6 million)
($0.5 million)
($0.4 million)
($34.6 million)
($8.2 million)
($2.0 million)
($0.1 million)
($1.0 million)
($0.5 million)
($0.5 million)
($0.3 million)
($0.6 million)
($2.1 million)
($66.7 million)
($0.2 million)
($28.4 million)
($9.1 million)
($2.0 million)
($44.8 million)
($3.0 million)
($4.2 million)
($0.8 million)
($3.0 million)
($2.7 million)
($0.2 million)
($0.8 million)
($0.1 million)
($61.8 million)
($0.1 million)
($0.9 million)
($1.2 million)
($2.5 million)
($31.8 million)
($0.7 million)
($0.5 million)
($1.5 million)
($8.4 million)
65%
100%
65%
100%
100%
100%
65%
100%
90%
100%
100%
100%
100%
100%
100%
100%
65%
100%
65%
90%
90%
65%
100%
100%
100%
90%
90%
100%
100%
100%
65%
100%
100%
90%
100%
65%
100%
100%
100%
100%
$17.3 million
$0.6 million
$17.0 million
$1.1 million
$0.3 million
$0.3 million
$13.3 million
$5.2 million
$0.8 million
$0.1 million
$0.8 million
$0.3 million
$0.2 million
$0.2 million
$0.4 million
$1.3 million
$20.3 million
$0.1 million
$10.9 million
$5.1 million
$1.2 million
$9.7 million
$1.5 million
$3.2 million
$0.6 million
$1.9 million
$1.6 million
$0.1 million
$0.6 million
$0.1 million
$19.6 million
$0.1 million
$0.6 million
$0.8 million
$1.8 million
$11.6 million
$0.4 million
$0.3 million
$0.9 million
$4.4 million
Page 9
May 3, 2022 SB 22-238
Appendix A (cont.)
2023 Revenue Reduction and Backfill by County Under SB 22-238
Revenue Reduction to All Local Governments in County
Backfill to All Local Governments in County, Except School Districts
Omits State Aid to School Districts (See Appendix B)
County 2023 Revenue Reduction Backfill Percentage State Backfill
Mineral
Moffat
Montezuma
Montrose
Morgan
Otero
Ouray
Park
Phillips
Pitkin
Prowers
Pueblo
Rio Blanco
Rio Grande
Routt
Saguache
San Juan
San Miguel
Sedgwick
Summit
Teller
Washington
Weld
Yuma
($0.2 million)
($1.4 million)
($1.3 million)
($3.6 million)
($2.8 million)
($1.0 million)
($0.6 million)
($2.2 million)
($0.5 million)
($5.9 million)
($0.8 million)
($13.7 million)
($0.9 million)
($1.0 million)
($3.2 million)
($2.5 million)
($0.2 million)
($1.9 million)
($0.3 million)
($6.4 million)
($2.0 million)
($0.4 million)
($27.4 million)
($0.9 million)
100%
100%
100%
90%
100%
100%
100%
90%
100%
100%
100%
100%
100%
100%
100%
100%
100%
90%
100%
90%
100%
100%
65%
100%
$0.1 million
$0.8 million
$0.7 million
$2.1 million
$1.7 million
$0.6 million
$0.4 million
$1.4 million
$0.3 million
$4.3 million
$0.5 million
$8.1 million
$0.8 million
$0.5 million
$2.5 million
$2.4 million
$0.1 million
$1.4 million
$0.2 million
$4.4 million
$1.3 million
$0.3 million
$11.4 million
$0.6 million
Total ($500.1 million) $203.3 million
Page 10
May 3, 2022 SB 22-238
Appendix B
2023 Change in Local Share of School Finance Under SB 22-238
Total Program Mills Only; Omits Override Mills
Reduced Local Share Revenue is Backfilled by an Equivalent State Aid Increase
School District
2023 Local Share
Reduction School District
2023 Local Share
Reduction
Academy
Agate
Aguilar
Akron
Alamosa
Archuleta County
Arickaree
Arriba-Flagler
Aspen
Ault-Hiland
Aurora
Bayfield
Bennett
Bethune
Big Sandy
Boulder Valley
Branson
Briggsdale
Brighton
Brush
Buena Vista
Buffalo
Burlington
Byers
Calhan
Campo
Cañon City
Centennial (Costilla County)
Center
Cheraw
Cherry Creek
Cheyenne County
Cheyenne Mountain
Clear Creek
Colorado Springs
Commerce City
Cotopaxi
Creede
Cripple Creek
Crowley County
DeBeque
Deer Trail
Del Norte
Delta
Denver
Dolores County
Dolores (Montezuma County)
Douglas County
($4.27 million)
($0.02 million)
($0.02 million)
($0.08 million)
($0.42 million)
($0.63 million)
($0.02 million)
($0.04 million)
($0.61 million)
($0.25 million)
($6.25 million)
($0.11 million)
($0.23 million)
($0.01 million)
($0.04 million)
($10.99 million)
($0.02 million)
($0.02 million)
($3.41 million)
($0.36 million)
($0.35 million)
($0.03 million)
($0.21 million)
($0.07 million)
($0.08 million)
($0.01 million)
($0.82 million)
($0.06 million)
($0.07 million)
($0.01 million)
($8.32 million)
($0.02 million)
($0.87 million)
($0.27 million)
($5.30 million)
($1.58 million)
($0.13 million)
($0.09 million)
($0.19 million)
($0.08 million)
($0.01 million)
($0.06 million)
($0.16 million)
($0.88 million)
($31.77 million)
($0.06 million)
($0.12 million)
($11.97 million)
Durango
Eads
Eagle County
East Grand
East Otero
Eaton
Edison
Elbert
Elizabeth
Ellicott
Englewood
Estes Park
Falcon
Florence
Fountain
Fowler
Frenchman
Fort Lupton
Fort Morgan
Genoa-Hugo
Gilcrest
Gilpin County
Granada
Greeley
Grover
Gunnison
Hanover
Harrison
Haxtun
Hayden
Hinsdale County
Hi Plains
Hoehne
Holly
Holyoke
Huerfano County
Idalia
Ignacio
Jefferson County
Johnstown-Milliken
Julesburg
Karval
Keenesburg
Kim
Kiowa (Elbert County)
Kit Carson (Lincoln County)
Lake County
Lamar
($0.68 million)
($0.03 million)
($2.14 million)
($0.69 million)
($0.25 million)
($0.28 million)
($0.01 million)
($0.03 million)
($0.44 million)
($0.07 million)
($1.03 million)
($0.61 million)
($2.38 million)
($0.21 million)
($0.30 million)
($0.05 million)
($0.05 million)
($0.39 million)
($0.59 million)
($0.03 million)
($0.26 million)
($0.11 million)
($0.01 million)
($3.47 million)
($0.02 million)
($0.81 million)
($0.02 million)
($0.92 million)
($0.05 million)
($0.14 million)
($0.08 million)
($0.03 million)
($0.06 million)
($0.05 million)
($0.12 million)
($0.23 million)
($0.01 million)
($0.02 million)
($18.50 million)
($0.46 million)
($0.07 million)
(<$0.01 million)
($0.40 million)
($0.01 million)
($0.05 million)
($0.01 million)
($0.41 million)
($0.21 million) Page 11
May 3, 2022 SB 22-238
Appendix B (cont.)
2023 Change in Local Share of School Finance Under SB 22-238
Total Program Mills Only; Omits Override Mills
Reduced Local Share Revenue is Backfilled by an Equivalent State Aid Increase
School District
2023 Local Share
Reduction School District
2023 Local Share
Reduction
Las Animas (Bent County)
La Veta
Lewis-Palmer
Liberty
Limon
Littleton
Lone Star
Mancos
Manitou Springs
Manzanola
Mapleton
McClave
Meeker
Mesa Valley
Miami-Yoder
Moffat County
Moffat (Saguache County)
Monte Vista
Montezuma County
Montrose County
Mountain Valley
North Conejos
Northglenn-Thornton
North Park (Jackson County)
Norwood
Otis
Ouray
Parachute
Park County
Peyton
Plainview
Plateau (Logan County)
Plateau Valley (Mesa County)
Platte Canyon
Platte Valley (Sedgwick County)
Platte Valley (Weld County)
Poudre
Prairie
Primero
Pritchett
Pueblo City
($0.10 million)
($0.10 million)
($1.17 million)
($0.01 million)
($0.13 million)
($3.25 million)
($0.02 million)
($0.08 million)
($0.26 million)
($0.01 million)
($1.57 million)
($0.02 million)
($0.10 million)
($4.34 million)
($0.04 million)
($0.56 million)
($0.09 million)
($0.17 million)
($0.37 million)
($1.33 million)
($0.05 million)
($0.07 million)
($5.95 million)
($0.07 million)
($0.01 million)
($0.03 million)
($0.11 million)
($0.03 million)
($0.32 million)
($0.08 million)
($0.01 million)
($0.04 million)
($0.04 million)
($0.27 million)
($0.04 million)
($0.06 million)
($6.93 million)
($0.01 million)
($0.01 million)
($0.03 million)
($2.82 million)
Pueblo County
Rangely
Ridgway
Rifle
Roaring Fork
Rocky Ford
Salida
Sanford
Sangre de Cristo
Sargent
Sheridan
Sierra Grande
Silverton
South Conejos
South Routt
Springfield
Steamboat Springs
Strasburg
Stratton
St. Vrain
Summit County
Swink
Telluride
Thompson
Trinidad
Valley (Logan County)
Vilas
Walsh
Weldon
Westcliffe
West End (Montrose County)
West Grand
Westminster
Widefield
Wiggins
Wiley
Windsor
Woodland Park
Woodlin
Wray
Yuma
($1.75 million)
($0.02 million)
($0.12 million)
($0.18 million)
($1.77 million)
($0.11 million)
($0.42 million)
($0.02 million)
($0.04 million)
($0.07 million)
($0.43 million)
($0.13 million)
($0.05 million)
($0.07 million)
($0.09 million)
($0.08 million)
($0.51 million)
($0.16 million)
($0.03 million)
($6.09 million)
($1.46 million)
($0.05 million)
($0.33 million)
($3.95 million)
($0.18 million)
($0.48 million)
($0.01 million)
($0.03 million)
($0.06 million)
($0.23 million)
($0.03 million)
($0.09 million)
($1.57 million)
($1.05 million)
($0.13 million)
($0.03 million)
($1.59 million)
($0.61 million)
($0.03 million)
($0.11 million)
($0.14 million)
Total ($183.2 million)