The Buhl School District is asking Idaho voters to approve a supplemental levy increase that would nearly double current funding levels for the upcoming school years.
District officials are seeking approval for $1.25 million annually to cover expenses for the 2027-28 and 2028-29 academic years. This represents a significant jump from the district’s current supplemental levy, which is set at $650,000 per year.
State funding formulas have not kept pace with rising operational costs, leaving a gap in the budget that local taxpayers are being asked to fill. While state dollars primarily cover teacher salaries and benefits, they do not account for all necessary district expenditures.
Funding Allocation
The proposed levy would direct funds toward three primary areas: staffing, transportation, and instructional resources.
The largest portion of the request, $750,000, is designated for staffing. This includes funding for teaching staff, paraprofessionals, and other support personnel essential to daily school operations.
Transportation costs account for $300,000 of the proposed budget. These funds would maintain day-to-day bus routes, special education transportation, and busing for extracurricular activities. Superintendent Angie Oparnico noted that fuel prices exceeding $5 a gallon have significantly impacted transportation expenses.
The remaining $200,000 is allocated to curriculum and instructional resources. This portion of the levy would support equipment purchases and updated digital-learning software needed in classrooms.
Tax Impact
The estimated tax impact of the levy is $107.03 per $100,000 of taxable assessed value annually before any tax breaks are applied.
However, the actual cost to homeowners is expected to be much lower due to state tax relief measures. The Idaho Homeowners Exemption exempts up to 50% of a home’s value, capped at $125,000. With this exemption applied, the expected cost to homeowners is approximately $8.92 per $100,000 of taxable value per year.
Business and agricultural properties face an annual tax rate of $107.62 per $100,000 before relief, or $8.92 with tax relief applied.
Consequences of Failure
The initial vote on the levy will take place in November. If voters reject the measure, the district plans to attempt passage again during the May elections.
District leaders warn that failure to secure the additional funding would result in significant staffing cuts. Oparnico described the current financial environment as a “vicious cycle” for school districts trying to balance budgets against rising costs and static state support.
“Because if we don’t have those dollars, we’re looking at pretty significant staffing cuts in our district,” Oparnico said.