Boise trustees have OK’d a big increase in the school property tax rate — an estimated 18%.

Boise will collect an additional $30.4 million in property taxes this year. School officials say the district needs this money to continue important programs, such as all-day kindergarten and free breakfasts for all K-12 students, despite state and federal funding uncertainties.

The increase widens a stark property tax gap between Idaho’s two largest school districts — Boise and West Ada — and illustrates dramatic policy differences between the adjoining Treasure Valley districts.

Boise’s tax bill

First, here are the bottom-line impacts, for the district and for taxpayers.

The state’s second-largest district will bring in $156.4 million in property taxes this year, up from $126 million a year ago. The vast majority of that money goes to a “maintenance and operations” levy or “M&O” levy — which Boise can collect, without taxpayer approval, to cover day-to-day operations.

The exact taxpayer cost is unknown, and it hinges on overall property values. The district estimates that it will levy $329.79 per $100,000 of taxable property value. Last year’s levy was $279.70 per $100,000 of taxable value.

That means this levy rate — and the amount homeowners and businesses pay — could increase by about 18%.

“The 2025–26 budget reaffirms and sustains programs our families consistently tell us they value,” district spokesman Dan Hollar said in an email before Monday’s board vote.

The district says the money will help pay for a laundry list of programs, such as all-day kindergarten at all grade schools; the universal free breakfast program; pre-K centers; expanded career-technical education programs; and additional social workers, counselors and behavior specialists.

The money also will offset a host of new costs — such as rising health insurance and liability insurance premiums and increased special education enrollment. And while Boise’s enrollment continues to decline, the district says it needs the local property taxes to make up for decreased state funding, since the state funds schools based on student attendance.

Boise trustees have the unusual power to increase or decrease property tax collections. Because Boise’s operating charter predates statehood, the district can still collect “M&O” levies for everyday use. Most districts have no such authority.

During the board’s brief discussion Monday night, trustee Elizabeth Langley downplayed the property tax increase, calling it “slight.”

Langley and other district officials noted that the district was taxing far below the legal limit. State law would allow Boise to collect an additional $33 million in property taxes, Chief Financial Officer Sheila Kessel said.

“We don’t take those tax dollars we don’t need,” board President Dave Wagers said, “but we also sometimes need a few more dollars.”

West Ada’s tax bill

Here again, let’s start with the impacts on the district, and its taxpayers.

The state’s largest school district will collect just $857,000 from property taxes. That’s a decrease from about $18.2 million the previous year.

The exact tax rate hasn’t been set. But West Ada expects to levy $1.47 per $100,000 in taxable property value this year. Last year, the levy was $33.18 per $100,000 in taxable value.

There are two big differences between West Ada and Boise.

The first is the difference in taxing authority. Unlike Boise, West Ada cannot simply collect “M&O” property tax levies for everyday operations.

The second comes back to the complicated property tax relief law passed by the Legislature in 2023. The law is designed to offset the cost of voter-approved bond issues and levies. The state hands out the money based on student attendance. And that means, for three years, West Ada has received a far bigger chunk of the money than every other district in the state.

This year, West Ada will receive $33.4 million from this fund — and district officials say that should be enough to zero out the cost of its supplemental and plant facilities levies. And that’s why West Ada’s property tax collections will come in at $857,000.

By comparison, Boise will receive $18.9 million. However, that is at least enough to pay off what was left on a $172.5 million bond issue, approved in 2017, Kessel said Monday.