SUPPLEMENTAL LEVY

Supplemental Levy Proposal
$3,850,000 per year for two years
Why the Supplemental Levy Is Needed
Our district’s mission is simple: provide every student with the resources, safety, and opportunities they need to succeed. To accomplish this, our schools rely on a combination of state funding and local support. The supplemental levy is an important part of maintaining strong academic programs, safe schools, and reliable services for students.
Minidoka’s current $2.25 million supplemental levy expires this year. If it is not renewed, the district will receive no supplemental levy funding next school year, and reductions to programs and services will be necessary.
The proposed levy would provide $3.85 million per year for two years to help maintain the programs and services currently available to students.
Maintaining Programs Through a Shift in Local Funding
The proposed supplemental levy represents a shift in how local school funding is structured, not an increase in the overall tax rate.
The district is retiring a $1.636 million bond levy, which will no longer be collected from taxpayers. The proposed supplemental levy replaces that expiring local funding source and helps maintain current programs and services for students.
By shifting local funding from the bond levy to the supplemental levy, the district can maintain existing programs while the overall school tax rate is projected to decrease.
Note on State Facilities Funding
Recent legislation created a School District Facilities Fund intended to provide property tax relief for school district levies. Under state law, these funds must first be applied to reduce bond levies, then plant facilities levies, and then supplemental levies before they can be used for district operations.
From a taxpayer’s perspective, when these funds are applied they help reduce the amount that must be collected through local property taxes.
Because the amount and future availability of these funds may change from year to year, the district did not include them in the tax calculations. The estimates are based only on known and reliable figures and represent the maximum amount the district could levy. If state funds are received, the actual tax rates would be reduced accordingly.
FY 25-26 (Current) | FY 27-28 | |||
Taxable Market Value | $2,437,563,837.00 | $3,136,714,580.00 | ||
$2,250,000.00 | $3,850,000.00 | |||
Current Amount | Tax Impact | Proposed Amount | Tax Impact | |
Supplemental Levy | $ 2,250,000.00 | $ 92.31 | $ 3,850,000.00 | $ 122.74 |
Bond Levy | $ 1,954,850.00 | $ 80.20 | $ 318,150.00 | $ 10.14 |
Estimated Total School Levy Tax Rate | $ 172.50 | $ 132.88 | ||
*The estimated average annual cost to the taxpayer on the proposed levy is a tax of $122.74 per $100,000 of taxable assessed value, per year, based on current conditions. The levy will be assessed for two (2) years
