What a Plant Facility Levy is, how it differs from a bond, and why the district chose this approach for these projects.
A School Plant Facilities Reserve Fund Levy is a voter-approved property tax collected each year for a set number of years, restricted by law to facility purposes. The measure on the November 3, 2026 ballot authorizes up to $9,370,000 per year for seven years, for the fiscal years beginning July 1, 2027 and ending June 30, 2034.
Two features matter for taxpayers. First, the authorized amount is a fixed dollar figure, not a percentage — it does not rise automatically as property values rise. Second, it expires on its own. There is no automatic renewal; any future levy would require a new vote.
The proposed plan does not borrow. There is no bond, no lease-purchase, and no interest cost. District savings of $12 million are applied first, and construction then proceeds as levy collections arrive.
This has a real trade-off, and it is worth being direct about it. Paying as you go means construction is paced by cash flow rather than finished all at once. The high school conversion is phased across the term of the levy instead of being built in a single push. In exchange, taxpayers pay no interest, and the obligation ends in seven years rather than twenty or thirty.
| Plant Facility Levy | General Obligation Bond | |
|---|---|---|
| Voter threshold | 60% | Two-thirds (66.67%) |
| Term | 7 years | Typically 20–30 years |
| Interest cost | None — nothing is borrowed | Substantial over the life of the bond |
| Annual cost to taxpayers | Higher per year, for fewer years | Lower per year, for many more years |
| Construction pace | Phased as funds are collected | Full funding available at issuance |
| District debt | None incurred | Long-term debt obligation |
Bond figures are illustrative. See the full comparison on the Budget & Funding page →
No. It expires June 30, 2034. Any future levy would require a new election and a new vote.
The levy is authorized as a fixed dollar amount, not a percentage. As total taxable value in the district grows, the rate applied to each property generally decreases, because the same fixed amount is spread across a larger base. Your individual bill still depends on your own assessed value relative to the district as a whole.
The ballot authorizes a maximum. The Board sets the actual amount certified each year and may levy less than the authorized maximum. The cost disclosure on the ballot reflects the maximum, so it represents the highest amount a taxpayer would pay under this measure.
No. Plant facility levy proceeds are restricted by Idaho law to facility purposes — construction, renovation, equipment, and related costs. They cannot be used for salaries, curriculum, or general operations.
The authorized levy exceeds the current estimated cost of the named projects, which provides contingency for cost increases. If costs still exceed available funds, project scope would be adjusted — the district cannot spend more than it collects.
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.