Bill > S1094

This bill amends Idaho's school levy laws to modify the rules for supplemental maintenance and operation levies in school districts. Currently, these supplemental levies were limited to two years, but the bill expands this to allow districts to seek levies from one to six years in duration. The bill also introduces a new provision for districts that have consistently passed supplemental levies of 20% or more of their general maintenance and operation fund for at least seven consecutive years: these districts can now seek an "indefinite term" supplemental levy, which must be approved by voter majority. However, this option is only available for levies approved before January 1, 2025. The bill maintains existing provisions that allow the school board to reduce levy amounts in any given year and preserves the requirement that all supplemental levies must be approved through a public election. The changes aim to provide school districts with more flexibility in funding and long-term financial planning, while still maintaining voter oversight of local tax increases.

Budget and Finance, Education, Justice

Education Committee (S)

https://legislature.idaho.gov/sessioninfo/2025/legislation/S1094/