This bill amends Section 33-802 of the Idaho Code to revise the provisions regarding supplemental maintenance and operation levies for school districts. The key changes include extending the maximum duration for which a supplemental levy can be authorized from two years to a maximum of four years. Additionally, it allows for the possibility of reducing an approved levy by a majority vote of the board of trustees during any of the years the levy is authorized, rather than only in the second year as previously stipulated.

Furthermore, the bill introduces a provision that permits school 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 to propose an indefinite term supplemental levy. This levy must clearly state the annual dollar amount and will require majority approval from district electors. The bill also clarifies that charter districts may levy for maintenance and operations if such authority is included in their charter. An emergency clause is included, making the act effective on July 1, 2026.

Statutes affected:
Bill Text: 33-802