School District Facilities Funding

The following is the most current estimate of how HB292 from 2023 and HB521 from 2024 affect the funding of School District Facilities

Many of you have been asking for this information. Although, estimates are available for every Idaho school district only the estimated funding for District 7 has been provided in the tables included here.

This is the analysis done by the governor’s office for both the ongoing distributions (often referred to as the H292 portion), and the estimated distributions for the $1B portion of H521.  The student count data is based on this year’s count at mid-year. Please be aware these are all estimates until we have actual student numbers.  

With the passage of H521 this year, the “ongoing” appropriation for school facilities increased from what H292 provided.  The revised appropriation for FY 2025 statewide is $203M; please note of that amount $20M is one time.  Funding is distributed based on each district’s eligible student population as measured by attendance.  An eligible student must physically attend classes in the facility that is owned by the district. This definition removes virtual students and those participating in other at-home or virtual programs.  This definition is for facility distributions only.  The per student formula compares the number of eligible students in each district compared to the state total of eligible students. (charters are excluded)

·        Funding amounts listed per district below can only be used for the reasons listed according to [Section 4 of H521 or Section 33-911, IC]:

1.      Payment of existing school bonds

2.      Payment of supplemental school levies (33-802, IC)

3.      Payment of school plant facility levies (33-804 and -804A, IC)

4.      Saved for future bonds; construction of new/renovation facilities, maintenance (including preventative).

The $1B portion from H521 is a onetime bond and districts will have the choice of receiving their funds onetime, annually for 10 years, or a combination of the onetime and annual.  The district must produce a 10 year plan to the State Dept of Education before receiving funds. Funding is distributed based on a per student formula; Boise is an exception as they are capped at $40M. An eligible student must physically attend classes in the facility that is owned by the district. This definition removes virtual students and those participating in other at-home or virtual programs.  This definition is for facility distributions only.  The per student formula compares the number of eligible students in each district compared to the state total of eligible students. (charters are excluded).  Further, no district shall receive less than $25,000.  The state Lottery money is now included in this funding for facilities.

·        Funding is to be used for Section 19 of H521: (1)(a) Moneys distributed to a school district shall be used for school facility construction, renovation, or maintenance needs or, in the case of school districts electing annualized distributions, funds shall be used subject to section 33-911, Idaho Code [see the H292 description above].

These figures are estimates. We cannot provide any better information or updated analyses, not until new student counts are provided and actual revenue from sales tax and the tax relief fund are known.

I am hopeful this information provides the needed clarity. The facilities funding piece in these two bills can be confusing.

1’m all in for Idaho,

Senator Cindy Carlson