School districts across Idaho are heading into the new fiscal year on different paths: West Ada and Boise are adjusting to enrollment declines, Middleton is making deep cuts and implementing fees after a failed levy, and Coeur d’Alene is planning for stability.

Trustees are planning their districts’ expenses for the 2026-27 school year — from teacher salaries to curriculum and utility costs. And this year, many districts are facing tighter budgets as rising costs and enrollment declines squeeze finances.

Click here for a statewide schedule of budget hearings — and revisit this story next week for updates on hearings in Caldwell, Bonneville, Twin Falls, and more.

Idaho EdNews is covering key budget hearings amid rising operations costs and flat state funding for K-12 ahead of the new fiscal year, which starts July 1. Meanwhile, declining enrollment is reducing support units that drive state funding for districts, large and small.

On top of tightening state funds, districts like Middleton and Emmett failed to pass supplemental levies during the May election. Several local leaders have announced that they plan to cut staff — largely through attrition — to fill funding gaps.

Here’s a look at some key budget meetings from this week. We’ll update this story as others continue through next week.

Boise holds property taxes flat

The Boise School District won’t increase property taxes next school year after trustees voted last year to hike the district’s local levies by 18%. 

The school board unanimously approved a 2026-27 budget Monday without a property tax increase. As a result, the district’s local tax rate should decrease — assuming state tax relief holds steady and property values increase across the district. 

Next school year’s estimated levy rate is $297.50 per $100,000 of taxable assessed value, down from $313 per $100,000, the current rate. This decrease assumes that the district’s market value will climb by 5% in September, Boise chief financial officer Sheila Kessel told trustees.

Unlike most other school districts, Boise can increase property taxes without voter approval. It’s one of three districts — along with Lewiston and Emmett — whose charter predates statehood, exempting it from taxing laws that apply to most other districts. 

Last year, Boise trustees increased the district’s tax levies by $30.4 million, or 18%, to fund a host of programs, including pre-K and community schools, and to fill gaps in state funding tied to declining enrollment.

Next year, Boise officials expect to collect about $156 million through local levies, a $395,928 decrease. Local revenue will account for 46% of the district’s general fund, while 51% will come from the state. 

By comparison, local revenue accounts for 10.5% of district budgets statewide, on average, while 87% of revenue comes from the state.

Meanwhile, Boise is cutting general fund spending by 0.66% next school year amid declining enrollment and flat state funding. As of last month, enrollment across the district was down 566 students year-over-year, or about 2.6%. 

In an email to patrons last week, district officials said they’re making “a number of targeted reductions and efficiency measures,” such as staff cuts. 

Funding for about 41 positions, including 31 teaching jobs, will be cut next school year. However, the district is adding two dozen jobs — mostly special education teachers and paraprofessionals — for a net decrease of 17 positions. 

“While the financial outlook remains challenging, the proposed budget reflects our commitment to directing available resources where they have the greatest impact — supporting students, classrooms, and schools while maintaining long-term fiscal stability,” the email said.

Coeur d’Alene expects a largely flat budget

Things will remain mostly the same in Coeur d’Alene next year, with a largely flat budget presented at the district’s hearing Monday. Enrollment projections are flat, too, with local leaders predicting the same number of students as they did last year: 9,675.

Still, Director of Finance Tyler Morton expects a $2.1 million revenue increase for the 2027 fiscal year. About half of that increase will come from the state to cover rising health insurance costs.

An increase in state funds for teacher pay due to the district retaining more experienced educators will also bolster funds. The state covers 74.5% of Coeur d’Alene’s budget, with a supplemental levy paying the remaining 25.5%.

Trustees last month approved running a $30.25 million a year supplemental levy in November — a $5.25 million increase from the current $25 million.

The increased funds would cover a 3% staff salary increase, hiring additional school safety and behavioral staff, and inflation costs on other goods, like gas and healthcare.

One patron gave public comment following the hearing, encouraging the district to ask the state for more funds to cover support staff and administrative positions.

The district has about 160 positions beyond what the state funds, said Superintendent Shon Hocker, who called Idaho’s attendance-based school funding formula “antiquated.” Hocker is among school leaders on a committee this summer studying a funding formula rewrite. A public forum on rewriting the formula is set for June 18 in Coeur d’Alene.

Idaho Falls projects rising health insurance costs

The Idaho Falls School District is projecting declining enrollment and rising health insurance costs heading into the new school year. 

At a budget hearing Wednesday, Director of Finance Lanell Farmer said average daily student attendance has dropped sharply since the 2022-23 school year — an issue impacting other districts and something to watch, Farmer said.

The district budgeted $55 million for salaries in 2025-26, but plans to spend $54 million next year, largely because of staffing attrition. 

Despite a smaller workforce, the district expects employee benefit costs to continue rising. Idaho Falls projects roughly $800,000 in additional health insurance expenses and nearly $2 million in higher overall benefit costs next year. 

Federal revenue is expected to increase from $9.8 million to $12.5 million, largely because of anticipated Medicaid funding. 

The district also plans to spend $3 million on supplies and materials next year, down from $5.4 million this year. 

Over the last year, expenditures exceeded revenues by $3 million, driven largely by $4.8 million in one-time curriculum adoption costs.  

District leaders also discussed the loss of more than 400 students to online schools and said they hope to expand e-learning options to slow enrollment declines. 

Kuna predicts charter impact

Trustees approved budget cuts, including eight instructional and eight classified positions.

The cuts were mostly through attrition, Chief Financial Officer Jonathan Gillen said.

Gillen combed through district supplies and materials to find additional cuts. He also recommended capping district spending, for now.

“Next year is not the year we’re buying things,” Gillen said.

Still, the district faces higher costs, including a $762,000 increase in health insurance premiums and a $1.4 million rise in special education expenses.

Amid the tightening budget, Kuna leaders predict a 146-student enrollment drop once Valor Classical Academy, a charter school of the American Classical Schools of Idaho network, opens later this year.

Overall, Kuna’s general fund is increasing from $58 million to $60 million. The district is also dipping into its savings for about $3 million.

Middleton approves cuts after failed levy

Middleton trustees approved staffing cuts, increased fees and a range of other budget measures in a regular meeting Monday.

The district will reduce staffing by around 36 positions, largely through attrition. The reductions include about 13 teachers or administrators, 16 classified roles, six security guards and one school resource officer.

Trustees approved a range of other cost-cutting changes:

• Students must pay up to $150 for extracurricular activities.
• Breakfast and lunch fees will increase by 25 to 35 cents across the board.
• Middleton will eliminate bus routes not legally required by state law.
• Students must find their own transportation for all extracurricular events in the Treasure Valley.
• Community groups must pay for using school facilities, including the turf field at Middleton High.
• The district will develop its own online digital literacy curriculum.

“Even though school is still going to open, and we’re still going to have classes — kids are coming back, we’re going to be teaching, we’re going to do a great job — it’s going to be much harder to provide a level of service that we’ve provided for our families within Middleton as a result of these cuts,” Superintendent Marc Gee said.

Trustees have discussed budget cuts since February, when they first considered the consequences of failing the May levy, rejected by 52% of voters. 

“I just hate that it affects the kids,” said Trustee Cindee Powell.

Trustees approved the district’s proposed 2026-27 budget of $39 million, down from $41.1 million. Reduced revenue from the failed May levy and insurance premium increases of nearly 20% drove the decline. Meanwhile, the district’s savings have shrunk from almost $2 million to $1.8 million.

West Ada projects enrollment decrease

West Ada School District projects a decrease of 233 students for next school year, or about $2.5 million in state funding, according to Chief Financial Officer Dave Roberts.

The state’s largest district projects an enrollment of 37,733 for 2026-27.

Roberts said kindergarten classes have been substantially smaller since prior to the COVID-19 pandemic. The outgoing senior class was 3,342 students, and Roberts projects an incoming kindergarten class of 2,207 kids, a difference of about 1,100. But he also expects over 900 students to come back to the district from charters, private and home schools.

The district budget is shrinking by $50 million, from $648 million to $598 million. The budget still includes $110 million in unappropriated balances — money the district is carrying forward but has not budgeted to spend. The district also projects spending about $58 million less on buildings, equipment and other long-term investments next year.

State revenue for West Ada is increasing by about $5 million, or 1.7%, due to a 10.8% increase in state healthcare funding.

Salary expenses increased from 2023 to 2025, but that trend is shifting. The district budgeted $207 million for salaries for 2025-26 but is down to $201 million for the coming school year.

“Salaries and benefits I’m projecting to be decreased, again, partly because of our reduction in students and reduction in the units that we have,” Roberts said. “Insurance actually is a net increase, even with that reduction.”

West Ada trustee David Binetti uses stacks of cash to compare tax rates in West Ada and Boise school districts on Tuesday, June 8, 2026, in Meridian.

Vallivue bucks the trend, projects enrollment growth

While other districts are cutting back, Vallivue is growing.

Finance Director Dalelyn Allen said the district increased by 15 support units for the 2025-26 school year and is projecting an increase of 14 support units for the upcoming school year. A support unit equals $154,000 in fiscal year 2026 and is based on attendance.

“A lot of the larger districts are actually losing growth and losing students, and so that’s where we’re a little different in our budget,” Allen said Tuesday night.

Still, the overall budget including all funds is still decreasing by $35.2 million — from $272.5 million to $237.3 million. Allen explained that while enrollment and state revenue is increasing, other buckets of money with restrictions on how the funds can be spent are decreasing.

“So even though we are growing in students and we are gaining more revenues, because we went into our general fund balance, it’s going to show lower overall,” Allen said of the budget in a call Wednesday morning.