(UPDATED, 2:12 p.m. Friday, with corrected information from Boise School District about its pre-K programs.)

The biggest chunk of the Boise School District’s $30.4 million property tax increase will go into pre-K programs and support for at-risk students.

But the district says it will use much of the locally generated money to plug holes in state funding. That includes bankrolling a new, state-mandated minimum teacher salary, and filling a gap in special education funding.

On Sept. 8, Boise school trustees unanimously approved a plan to collect $156.4 million in local property taxes. School board member Elizabeth Langley downplayed the increase during the meeting, calling it “slight,” but it represents an 18% jump from the $126 million collected last year.

District officials say the increase will cover a variety of programs that are popular with patrons. Idaho Education News asked for a detailed breakdown on where the $30.4 million will actually go.

Here’s the list.

Pre-K and community schools: $4,732,909. Boise hopes to expand its pre-K programs. Boise now offers free pre-K at two sites: Lincoln Early Learning Center and Owyhee Early Learning Center.

Boise also hopes to expand its community school program, which offers additional student supports for at-risk students, providing what the district calls “an integrated focus to support the whole child.” The program now serves Boise’s alternative high school, Frank Church High, and five elementary schools serving predominantly low-income neighborhoods.

Teacher pay: $4,450,588. The district says it will use this money to cover state-mandated raises under the career ladder salary law. This year, the Legislature mandated a new minimum teacher salary of $50,252, leaving some districts scrambling to figure out how to meet the new requirement.

State funding offset: $3,687,913. The state divides K-12 funding based on average daily attendance. Boise’s student numbers have been declining for years, dropping by another .9% last fall, and that affects the district’s share of state funding.

Special education: $3,561,702. Boise’s special education enrollment continues to increase, requiring more staff and resources. State superintendent Debbie Critchfield has requested a $50 million increase in special education funding next year. She says the money will help address a statewide budget shortfall — a gap between state and federal special education funding and local needs.

Health insurance: $3,230,398. The district says employee insurance premiums are going up by 14.5%, the largest increase in recent years.

Mental health support: $2,989,997. The district says it will use this money to add social workers, counselors and behavior specialists in every elementary school.

Facilities: $2,238,741. The district says it is focusing on critical safety and accessibility issues and equipment needs.

Breakfast: $1,701,594. This money will continue Boise’s program, which provides free breakfast to all students.

Technology: $1,427,385. This money will go toward one-to-one student devices.

Insurance: $1,202,009. The district says its property and liability insurance costs have more than doubled since 2019-20.

Career-technical education: $820,596. The money will pay for expanded cybersecurity, medical assistant, and fire services programs.

Professional development: $375,628. This training will focus on student-centered teaching practices.

Total: 30,419,460.

These figures don’t reflect the bottom line for any of these 12 line items. The district is putting an additional $10 million into these programs from its general fund, increasing the budgets for every line item by about one third. For example, Boise will spend a grand total of $6.3 million on the pre-K centers and the expanded community schools.

But the vast majority of the money comes from a unique property tax levy that predates statehood.

As a “charter” district, formed while Idaho was still only a territory, Boise can still collect a “maintenance and operations” property tax levy. As a result, the Boise district will levy an estimated $329.79 per $100,000 of taxable property value this year. The neighboring and considerably larger West Ada School District levy will collect an estimated $1.47 per $100,000 in taxable value.

But Boise says its increased taxing authority is a double-edged sword. Mindful of Boise’s unique position, legislators have capped state funding to the district. The landmark 2024 school facilities law, for instance, provided $1 billion to districts. Based on student attendance, West Ada received $140 million. The Legislature capped Boise’s payment at $40 million.

That leaves Boise with fewer dollars for facilities, underscoring the need for the local property taxes that can make up the difference, district spokesman Dan Hollar said.

“Without strong local support, many of the programs our community has come to expect simply wouldn’t be possible,” he said.