Idaho school districts will place more than $307 million in tax requests before voters in the upcoming November election, marking a significant increase in funding measures compared to previous ballots. The total amount nearly doubles the $159 million requested last fall and exceeds the $183 million sought in May.
The surge in ballot measures follows legislative changes from 2023 and 2024 that consolidated elections, restricting funding requests to only May and November cycles. This consolidation has concentrated district financing efforts into two specific windows each year.
No Bonds on the Ballot
None of the $307 million requested this November is for bond measures. Idaho law requires a 66.7 percent supermajority for bonds to pass, a threshold that has proven difficult for districts to meet in recent years. No bond measure has passed statewide since May 2024.
The difficulty of securing bond approval in the fall is evident in historical data. The last time a bond passed in an Idaho November election was in 2017, when Teton School District voters approved two separate measures. There were no bonds on the November ballot in either 2021 or 2022.
Instead of bonds, districts are focusing on levies, which generally face lower voter approval thresholds. The absence of bond requests suggests districts are prioritizing operational and maintenance funding over large-scale construction projects that require long-term debt repayment.
Plant-Facility Levies Target Maintenance
Five school districts are seeking plant-facility levies totaling more than $98 million. These levies fund building maintenance, repairs, and facility updates rather than new construction or staff salaries. Plant-facility levies commonly require 55 percent voter support to pass.
Property tax relief legislation passed by the Legislature in 2024 affects how these funds are applied. Relief funds are applied first to bonds, then to plant-facility levies, and finally to supplemental levies. If a district has no tax measure currently on the books, the funds go directly to facility project accounts.
The estimated tax burdens listed in the requests do not account for the property tax relief passed in 2024. This means the actual cost to taxpayers may be lower than the initial estimates suggest, as state relief dollars offset a portion of the levy costs.
Supplemental Levies Fund Operations
Thirty-one districts are seeking supplemental levies totaling approximately $208 million. These levies pay for staff salaries, benefits, and extracurricular activities. Supplemental levies require only a simple majority—50 percent plus one vote—to pass.
The large number of districts seeking supplemental funding highlights the ongoing pressure on school operating budgets. With state funding often tied to enrollment and other variables, local levies provide a stable revenue stream for day-to-day operations.
Specific District Requests
Several districts have specific levy structures that illustrate the varying costs to taxpayers:
- Moscow School District: The district is seeking a seven-year levy totaling $65.6 million for the conversion of Moscow Middle School. The measure would cost $280 per $100,000 of taxable assessed value and requires 60 percent voter support to pass.
- Another District Measure: One levy is estimated at $31.74 per $100,000 of taxable assessed value, representing a $10.58 increase from the expiring plant-facility levy.
- Decreasing Levy Example: A different measure is projected at $74.81 per $100,000 of taxable assessed value, which is a $26.61 decrease from the expiring plant-facility levy it replaces.
- Small Increase Measure: One levy costs $35 per $100,000 of taxable assessed value, marking a $4 increase from the expiring levy.
- Low-Cost Option: Another measure is set at $24 per $100,000 of taxable assessed value.
- Staffing Levy: One supplemental levy covers annual staff salary and benefit costs of $2.68 million. It would cost $192 per $100,000 of taxable assessed value, a $13 increase from the expiring supplemental levy.
Voter Thresholds Matter
The varying approval thresholds play a crucial role in district strategy. Bonds require 66.7 percent support, plant-facility levies typically need 55 percent, and supplemental levies pass with 50 percent plus one vote.
By avoiding bonds this November, districts are working within the bounds of what voters have historically approved in fall elections. The focus on levies allows districts to secure funding for immediate needs without facing the higher hurdle associated with debt measures.
The consolidation of election dates has forced districts to plan their financing strategies more carefully. With only two opportunities per year to seek voter approval, each ballot measure carries greater weight in determining a district’s financial stability for the coming years.