All Roll Calls
Yes: 100 • No: 0
IdahoH 06362026 regular legislative sessionHouseWALLET
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
3 provisions identified: 3 benefits, 0 costs, 0 mixed.
New state fund for school buildings
The law creates a dedicated School District Facilities Fund. Interest stays in the fund, and the money is always available for buildings. Beginning July 1, 2026, the State Controller sends money to the Education Department by August 1. The Department must pay districts by August 31 each year. Districts get a per‑pupil share for K–12 students who attend district school buildings; the Board may verify counts and allow an emergency exemption. The Idaho School for the Deaf and the Blind is treated like a district and gets a share. Districts must spend in this order: older bonds (before July 1, 2025), required §33‑909 payments, newer bonds, supplemental levies (not indefinite‑term), and plant facility levies. Leftover money can pay for new construction, repairs, routine and preventive maintenance and security, land and design, bond or lease payments, or be saved for future needs.
State money lowers school property taxes
The law cuts school property tax levies when the state pays. When a district gets fund money for bond payments, supplemental levies, or plant facility levies, it must lower those levies. The district cannot bill property owners twice or add extra tax for those payments. Each year, the district lists the amount received from the fund in its budget and subtracts it from the levy. Your property tax notice must show how much you saved because of the fund.
Two-year school bond aid guarantees
For FY2025 and FY2026, districts with a qualified bond approved before January 1, 2024 get a guarantee. If the district levied taxes in 2023 (for FY2025) or 2024 (for FY2026), it gets at least the bond‑equalization support it would have received. The Education Department may adjust other districts’ shares as needed. On and after July 1, 2024, districts may use these funds to offset bond levy equalization support.
Sponsors & Cosponsors
Sponsor
EDUCATION COMMITTEE
Affiliation unavailable
Cosponsors
Treg A. Bernt
Republican • Senate
R. Galaviz
Democratic • House
Roll Call Votes
House vote • 3/10/2026
House Floor Vote
Yes: 34 • No: 0
House vote • 2/18/2026
House Floor Vote
Yes: 66 • No: 0
Actions Timeline
Reported Signed by Governor on March 17, 2026 Session Law Chapter 32 Effective: 07/01/2026
3/18/2026Delivered to Governor at 2:30 p.m. on March 13, 2026
3/16/2026Returned Signed by the President; Ordered Transmitted to Governor
3/13/2026HouseReceived from the House enrolled/signed by Speaker
3/12/2026SenateReported Enrolled; Signed by Speaker; Transmitted to Senate
3/11/2026HouseRead third time in full – PASSED - 34-0-1
3/10/2026HouseRead second time; filed for Third Reading
2/26/2026HouseReported out of Committee with Do Pass Recommendation; Filed for second reading
2/25/2026HouseReceived from the House passed; filed for first reading
2/19/2026SenateRead Third Time in Full – PASSED - 66-0-4
2/18/2026HouseRead second time; Filed for Third Reading
2/17/2026HouseReported out of Committee with Do Pass Recommendation, Filed for Second Reading
2/16/2026HouseReported Printed and Referred to Education
2/12/2026HouseIntroduced, read first time, referred to JRA for Printing
2/11/2026House
Bill Text
Bill Text
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