A look at what each project is estimated to cost, and how those pieces add up across the full Future Moscow plan.
The combined estimated cost of the three projects funded by the proposed Plant Facility Levy. Every figure below is a current planning-level estimate and is subject to change as design and bidding proceed.
This page is the overview. Each area below goes deeper on a specific part of the plan.
The $55M Future High School Conversion includes the new Performing Arts Center, the Moscow Medical Professional & Career Technical Center (MMPACT), CTE expansion, and athletic field lighting on the East Campus. The $6M Russell Renovation includes ADA compliance and elevator access, the District Office relocating to the second floor, Paradise Creek Regional High School on the first floor, updated parking, and exploration of a potential sale or long-term public-private partnership for a portion of the grounds.
Two sources fund the projects under proposal.
Up to $9,370,000 per year for seven years, for the fiscal years beginning July 1, 2027 and ending June 30, 2034. Collected in two equal halves each January and July. This is the measure on the November 3, 2026 ballot.
District savings already set aside, available immediately upon passage. No additional cost to taxpayers — these are funds the district has accumulated through disciplined budgeting.
→ Full explanation: How the levy and lease-to-purchase work together
A Plant Facility Levy allows the district to fund construction through a lease-to-purchase structure that is not considered debt under Idaho law — meaning it does not require a two-thirds voter supermajority, and it does not tie up the district’s State School Facilities Fund offset the way a traditional bond would.
Idaho's Homeowner's Exemption reduces the taxable value of an owner-occupied primary residence before any school levy rate is applied. Here's the math, step by step.
*$450,000 is used as an illustrative home value. Your actual cost depends on your property’s taxable assessed value as determined by the Latah County Assessor. Look up your property →
Idaho’s School Facilities Fund sends state dollars to districts specifically to offset local property tax levies for facilities. It is funded by sales tax, online sales tax, and lottery proceeds — not property taxes. For the 2026–27 year Moscow School District received $1.91 million, applied directly to reduce what property owners are billed.
Applied at that level across the seven-year levy term, the fund would offset roughly $13 million. These distributions are continuous but remain subject to authorization and appropriation by the Idaho Legislature each session. How the School Facilities Fund works →
Even as the district has taken on new capital projects over the past decade, the total property tax rate has come down — falling from $750 per $100,000 of assessed value in 2016 to $352 today, a decline of more than half.
Chart shows values above a $1.0B baseline to highlight growth. Source: Piper Sandler, Moscow School District No. 281 — Levy Review and Future Planning, January 28, 2026. Total rate per $100,000 of taxable assessed value (Supplemental M&O, Bond Levy, and All Other Levies combined).
The tax rate needed to fund the Plant Facility Levy doesn't just depend on the dollar amount collected — it depends on the total taxable value of property across the district. That value has grown substantially over the past decade, which is part of why the rate above has been able to fall even as the district has invested in its buildings.
Chart shows values above a $1.0B baseline to highlight growth. Source: Piper Sandler, Moscow School District No. 281 — Levy Review and Future Planning, January 28, 2026. Net taxable value plus urban renewal value.
Two projects remain in the district’s long-range facilities plan: a new middle school at district-owned Oylear Field, and a new South Elementary School to replace West Park. Neither is funded by the November 2026 measure, and each would require its own separate voter approval in a future election. Design work is substantially complete for both, and the Oylear Field site is district-owned and reserved. They are shown on this site so the community can see the full long-range plan. Future Middle School → South Elementary →
District savings already set aside, plus Idaho’s School Facilities Fund, together reduce what Moscow property owners are asked to contribute toward the $64 million in projects.
Future Moscow is a facilities planning initiative of Moscow School District #281. All cost estimates are preliminary and subject to change. Questions? Contact Shawn Tiegs, Superintendent, at stiegs@msd281.org or 208-892-1139.
You must be registered to vote in Idaho. Idaho also allows same-day registration at the polls with photo ID and proof of Idaho residence. Registration, absentee, and polling place details →
The following information is required by Section 34-914, Idaho Code:
The estimated average annual cost to the taxpayer on the proposed levy is a tax of $280 per $100,000 of taxable assessed value, per year, based on current conditions.
The proposed levy would be assessed for 7 years.