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IdahoH 06362026 regular legislative sessionHouse

EDUCATION – Amends existing law to revise provisions regarding the School District Facilities Fund.

Sponsored By: EDUCATION COMMITTEE

Signed by Governor

EDUCATION

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 3 benefits, 0 costs, 1 mixed.

Bond support protects levy relief 2025–26

For state fiscal years 2025 and 2026, districts with qualified bonds passed before January 1, 2024 and levied in 2023 or 2024 get at least as much as they would under bond levy equalization on July 1, 2024 and July 1, 2025. The state may proportionally adjust other districts’ shares to meet this floor. On and after July 1, 2024, districts can use these funds (and section 33-913 funds) to offset bond levy equalization. This helps steady bond-related levy relief for homeowners in qualifying districts.

State school fund lowers property taxes

Beginning July 1, 2026, school districts must subtract state School District Facilities Fund money from the property tax levy for covered facility costs. The law stops collecting property tax for the same expense twice. Districts also cannot levy extra taxes to pay more than required on those covered items. This lowers or offsets school levies that homeowners would otherwise pay.

Fund starts July 2026 with deadlines

The law takes effect July 1, 2026. Each year, the State Controller must send School District Facilities Fund money to the State Department of Education by August 1. The Department must send each district its share by August 31. These firm dates give districts predictable cash flow for facility payments and planning.

Rules for spending school facility funds

Starting July 1, 2026, districts must spend School District Facilities Fund money in this order: bonds issued before July 1, 2025; payments required under section 33-909; bonds issued on or after July 1, 2025; supplemental levies (not indefinite-term levies); school plant facility levies; then all other allowed uses. After those payments, remaining money can fund new buildings, renovations, repairs, security, land, planning and design, retrofits, bond or lease‑purchase payments, or savings for future needs. This set order can change which bills get paid first and may affect the timing of levy impacts for homeowners.

Sponsors & Cosponsors

Sponsor

  • EDUCATION COMMITTEE

    Affiliation unavailable

Cosponsors

  • Treg A. Bernt

    Republican • Senate

  • R. Galaviz

    Democratic • House

Roll Call Votes

All Roll Calls

Yes: 100 • No: 0

Senate vote • 3/10/2026

Senate Floor Vote

Yes: 34 • No: 0

House vote • 2/18/2026

House Floor Vote

Yes: 66 • No: 0

Actions Timeline

  1. Reported Signed by Governor on March 17, 2026 Session Law Chapter 32 Effective: 07/01/2026

    3/18/2026

  2. Delivered to Governor at 2:30 p.m. on March 13, 2026

    3/16/2026

  3. Returned Signed by the President; Ordered Transmitted to Governor

    3/13/2026Senate

  4. Signed by President; returned to House

    3/12/2026Senate

  5. Received from the House enrolled/signed by Speaker

    3/12/2026Senate

  6. Reported Enrolled; Signed by Speaker; Transmitted to Senate

    3/11/2026House

  7. Returned from Senate Passed; to JRA for Enrolling

    3/10/2026House

  8. Read third time in full – PASSED - 34-0-1

    3/10/2026Senate

  9. Read second time; filed for Third Reading

    2/26/2026Senate

  10. Reported out of Committee with Do Pass Recommendation; Filed for second reading

    2/25/2026Senate

  11. Introduced, read first time; referred to: Education

    2/19/2026Senate

  12. Received from the House passed; filed for first reading

    2/19/2026Senate

  13. Read Third Time in Full – PASSED - 66-0-4

    2/18/2026House

  14. Read second time; Filed for Third Reading

    2/17/2026House

  15. Reported out of Committee with Do Pass Recommendation, Filed for Second Reading

    2/16/2026House

  16. Reported Printed and Referred to Education

    2/12/2026House

  17. Introduced, read first time, referred to JRA for Printing

    2/11/2026House

Bill Text

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