Idaho school districts will place more than $307 million in property tax requests on the November ballot, marking a significant increase in funding sought from voters compared to previous elections. The total amount nearly doubles the $159 million requested last fall and exceeds the $183 million asked of voters in May.
None of the measures appearing in November are bond proposals. Instead, districts are focusing on supplemental and plant-facility levies to fund ongoing operations and building maintenance. Consolidated election rules established during the 2023 and 2024 legislative sessions restrict additional property tax funding requests to May and November elections only.
Shift Away from Bonds
The absence of bond measures on the November ballot reflects the difficulty districts face in securing voter approval for large-scale construction debt. Idaho law requires a supermajority of 66.7 percent of voter support for a bond to pass. No bond has passed statewide since May 2024, and no bond has succeeded in a November election since 2017, when Teton School District approved two such measures. Bonds did not appear on the November ballots in 2021 or 2022.
Because no districts are seeking bonds this fall, the property tax relief funds passed by the Legislature in 2024 will be applied differently than they might have been had bond measures been present. Relief funds are applied first to bonds, then to plant-facility levies, and finally to supplemental levies. If a district has no tax measure on the ballot, those relief funds go into an account designated for facility projects.
Levy Breakdown
Five districts are seeking plant-facility levies totaling more than $98 million. These levies are intended to fund facility maintenance and updates. Most plant-facility levies require 55 percent of the vote in favor to pass.
Thirty-one districts are seeking supplemental levies totaling approximately $208 million. Supplemental levies largely pay for staff salaries, benefits, and extracurricular activities. These measures require a simple majority, or 50 percent of the vote, to pass.
Tax Impact Estimates
Estimated tax burdens listed on sample ballots do not account for the property tax relief passed by the Legislature in 2024. The actual cost to taxpayers may be lower than the gross figures suggest once relief funds are applied.
Specific levy costs vary by district and purpose. One unspecified levy would cost $31.74 per $100,000 of taxable assessed value, representing an increase of $10.58 from the expiring levy. Another measure, a seven-year levy totaling $65.6 million, is designed to fund the conversion of Moscow Middle School into a high school.
Other sample costs include a levy at $280 per $100,000 of taxable assessed value, which requires a 60 percent vote threshold to pass. Another unspecified levy would cost $74.81 per $100,000 of taxable assessed value, a decrease of $26.61 from the expiring rate. Additional levies are projected at $24 and $35 per $100,000 of taxable assessed value, with the latter representing an increase of $4 from the previous levy.
One supplemental levy includes $2.68 million per year specifically for staff salaries and benefits. The remaining funds across these measures will support various operational needs as defined by each district’s board of trustees.