Plain numbers. No surprises. Here’s exactly what the Future Moscow Plant Facility
Levy costs a Moscow property owner — and exactly what it builds.
The Key Numbers
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About $25 million of the $64M plan does not come from local property taxes. District savings ($12M) and the Idaho School Facilities Fund* reduce what Latah County property owners are asked to contribute. See the full funding breakdown →
Annual Levy
$9.37M
Fixed dollar amount per year
Levy Term
7 Years
2027 through 2033
Rate per $100K
$280.46
Per $100,000 of taxable value, new levy only
Combined Facility Tax*
$244.88
Combined facility tax per $100K after State Facility Fund offset
How your taxable assessed value is calculated. Your taxable assessed
value is not your home’s market value. First, the Latah County Assessor
determines your property’s market value. If you live in your home and have
applied for the Homeowner’s Exemption, you deduct up to
$125,000 from that market value before calculating taxes. The result
is your taxable assessed value — the number used to calculate what you owe.
Look yours up at the
Latah County property search.
A note on the supplemental levy. The dollar amount Moscow School District
collects through its supplemental levy — a separate voter-approved operating levy —
has remained exactly the same each year since 2018, despite inflation in the cost of goods,
services, wages, and construction over that period. The proposed Plant Facility Levy is a
separate, dedicated capital construction levy that does not affect or replace the supplemental levy.
What It Costs at Different Home Values
This table shows only the Plant Facility Levy portion of your property tax bill. Your total school district tax bill also includes the existing bond (retiring 2033) and the supplemental levy. Other taxing districts (City of Moscow, Latah County, etc.) appear separately on your bill.
The table below shows how the levy cost is calculated for homes at various market values, applying the $125,000 Homeowner’s Exemption before calculating the tax. The final column shows the estimated cost after IdahoGross rate reflects the full authorized levy; net rate reflects the approximate cost after the School Facilities Fund offset of ~$1.84M/year is applied.rsquo;s School Facilities Fund offset is applied.
Market ValueHomeowner’s ExemptionTaxable ValueNew Levy / yrWith School Facility Funds / yr*
$250,000− $125,000$125,000~$351~$306
$300,000− $125,000$175,000~$491~$429
$350,000− $125,000$225,000~$631~$551
$400,000− $125,000$275,000~$771~$673
$450,000− $125,000$325,000~$911~$796
$500,000− $125,000$375,000~$1,052~$918
The final column shows the estimated cost after Idaho’s School Facilities Fund offset is applied (the combined facility tax of $244.88 per $100,000, which also reflects the existing bond retiring in 2033). The Homeowner’s Exemption is up to $125,000 and applies only to owner-occupied primary residences; for homes valued at $250,000 or less it equals 50% of assessed value per Idaho Code §63-602G. Rates are planning estimates pending confirmation by the district’s municipal advisor.
* For the 2026–27 year the District received $1.91 million from Idaho’s School Facilities Fund, applied directly to reduce the cost to taxpayers. These funds are continuous but remain subject to authorization and appropriation by the Idaho Legislature. How the School Facilities Fund works →
Find your taxable assessed value: Visit the
Latah County property search
and look up your property. Use your taxable assessed value (not market value) with the
rate above to calculate your estimated annual levy cost. If you haven’t applied for the
Homeowner’s Exemption, see the section below — you may be able to reduce your
taxable value by up to $125,000.
One Important Note on Your Levy Rate Over Time
The levy is a fixed dollar amount — $9.37 million per year, every year, regardless of what happens to property values. That means as Moscow grows and assessed values rise, each individual property owner’s effective rate per dollar of property value actually decreases over the seven-year term. The community shares the cost more broadly as more people and businesses join the tax base.
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Your rate goes down as the community grows. If Moscow’s total taxable assessed value grows by 5% per year — a reasonable estimate given recent trends — the effective rate per $100,000 of property value drops from approximately $280 in 2027 to approximately $232 by 2033, assuming property value growth trends continue. This is contingent on the overall balance of assessed values within the district and county, which is certified annually by the Latah County Assessor. Your actual rate each year will be confirmed on your November tax bill.
What You Get for It
The Phase 1 Plant Facility Levy funds the following projects. Click any project to see full details, design renderings, and program information.
Complete conversion of the current middle school building at 1410 E. D Street into a modern high school campus — including a new Performing Arts Center, MMPACT medical and career technical center, CTE expansion, updated commons, library, and athletic facilities. Students move in Fall 2031.
The Moscow Medical Professional & Career Technical Center — part of the East Campus high school conversion. Prepares students for healthcare and career-technical pathways, housed in the current District Office building once the DO relocates to Russell.
Full renovation of the historic 1880 Russell School building on North Adams Street — ADA compliance, elevator access, updated systems. The District Office moves to the second floor; Paradise Creek Regional High School occupies the first floor. Funded from district equity on day one.
PCRHS relocates from its current leased facility to permanent space on the first floor of the renovated Russell building — completing the move before its current lease expires in June 2028.
Significant HVAC system replacement at Lena Whitmore Elementary, using the same modern heat pump and natural gas approach that has proven successful at A.B. McDonald Elementary. Better air quality and lower operating costs for a school the district plans to operate for decades.
Future Projects — Phase 2Not funded by this measure
A new purpose-built middle school on district-owned Oylear Field. Design work is substantially complete and the site is reserved. Not funded by the November 2026 measure — building it would require a separate voter-approved levy in a future election.
A new elementary school on Moscow’s south side that would replace West Park Elementary, near city-developed fields and the arboretum. Not funded by the November 2026 measure — building it would require a separate voter-approved levy in a future election.
For Homeschool & Private School Families
If your children attend a private school or are homeschooled, you still benefit from the Future Moscow plan — and you may be eligible for meaningful state tax benefits.
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Idaho Parental Choice Tax Credit. Idaho law provides a refundable income tax credit of up to $5,000 per qualifying student for families whose children attend a non-public school or are homeschooled. For a family with three children, that represents up to $15,000 in annual refundable credits — money returned to your household that can be invested in your children’s education. Idaho Tax Commission →
Qualifying Students
Max Annual Credit
1 student
Up to $5,000
2 students
Up to $10,000
3 students
Up to $15,000
Additionally, homeschool and private school students can take up to one course per year at MSD281 schools — including access to electives, CTE programs, performing arts, and athletics at the Future High School’s East Campus facilities. The investment you vote on in November directly expands the opportunities available to every student in Moscow, regardless of which school they attend.
For Retirees & Longtime Community Members
Even without children in school, you know that strong schools make Moscow a place where families want to live — which sustains property values, keeps local businesses healthy, and maintains the community you’ve invested in over the years.
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Idaho Circuit Breaker Program. If you are 65 or older (or have a qualifying disability) and your income falls below a certain threshold, you may qualify for Idaho’s Circuit Breaker property tax reduction program — which can significantly reduce your total property tax bill, including any school levy amount. Apply through the Latah County Assessor’s office. Idaho Property Tax Reduction Programs →
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Challenging your assessed value. If you believe the Latah County Assessor has overvalued your property, you have the right to appeal. Contact the assessor’s office to review your assessment and, if warranted, submit a formal appeal. Reducing your assessed value reduces your tax bill across all taxing districts. Look up your property →
The State School Facilities Fund Offset*
Idaho’s State School Facilities Fund (SFF) provides annual payments to school districts to offset the cost of school construction. A portion of the Plant Facility Levy collections may be offset by SFF payments — potentially reducing the net cost to taxpayers below the gross levy rate shown above.
The exact SFF offset depends on annual state appropriations and district eligibility factors. The district’s financial advisor, Piper Sandler, will provide updated projections as the levy is finalized. The ballot and all official communications will show the gross levy amount as required by Idaho law.
2026–27 distribution: the District received $1.91 million from the School Facilities Fund, applied directly to reduce the cost to taxpayers. These funds are continuous but subject to authorization and appropriation by the Idaho Legislature. Learn more →
Why the ballot shows the gross amount. Idaho statute requires that the
ballot and official notices display the full levy amount without netting out any SFF
offset. The gross figure is the legal commitment voters are approving. Any SFF offset
reduces your actual bill but does not change the authorized levy amount.
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.