This bill amends Section 33-802 of the Idaho Code to revise the provisions regarding supplemental maintenance and operation levies for school districts. Notably, it changes the maximum duration for which a supplemental levy can be authorized from two years to a range of one to six years. Additionally, it allows for the possibility of an indefinite term supplemental levy for districts that have consistently maintained a supplemental levy equal to or greater than 20% of their total general maintenance and operation fund for at least seven consecutive years. Such a levy must be approved by a majority of district electors and can be reduced by the board of trustees during any fiscal year.

Furthermore, the bill stipulates that any supplemental levy approved prior to January 1, 2025, will continue indefinitely, provided it meets the specified criteria. The legislation also clarifies that supplemental levies must be authorized through an election in accordance with Idaho Code. An emergency clause is included, making the act effective on July 1, 2025.

Statutes affected:
Bill Text: 33-802