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 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.
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 →
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.
The Phase 1 Plant Facility Levy funds the following projects. Click any project to see full details, design renderings, and program information.
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.
| 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.
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.
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.
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.