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LEGISLATURE
OF
THE
STATE
OF
IDAHO
Sixty-eighth
Legislature
Second
Regular
Session
-
2026
IN
THE
HOUSE
OF
REPRESENTATIVES
HOUSE
BILL
NO.
636
BY
EDUCATION
COMMITTEE
AN
ACT
1
RELATING
TO
EDUCATION;
AMENDING
SECTION
33
-
911,
IDAHO
CODE,
TO
REVISE
PRO
-
2
VISIONS
REGARDING
THE
SCHOOL
DISTRICT
FACILITIES
FUND;
AND
DECLARING
AN
3
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
4
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
5
SECTION
1.
That
Section
33
-
911,
Idaho
Code,
be,
and
the
same
is
hereby
6
amended
to
read
as
follows:
7
33
-
911.
SCHOOL
DISTRICT
FACILITIES
FUND.
(1)
There
is
hereby
cre
-
8
ated
in
the
state
treasury
the
school
district
facilities
fund.
The
fund
9
shall
consist
of
moneys
provided
pursuant
to
sections
57
-
811,
63
-
3638,
and
10
67
-
7434,
Idaho
Code,
and
any
legislative
transfers
or
appropriations.
In
-
1
1
terest
earned
from
the
investment
of
moneys
in
the
fund
shall
be
returned
to
12
the
fund.
Moneys
in
the
fund
are
hereby
continuously
appropriated
for
the
13
purposes
stated
in
this
section.
14
(2)
The
moneys
in
the
fund
shall
be
distributed
by
the
state
controller
15
to
the
state
department
of
education
by
August
1
each
year
for
the
purpose
of
16
construction
or
renovation
of
school
facilities.
The
moneys
shall
be
dis
-
17
tributed
by
the
state
department
of
education
to
each
school
district,
as
18
defined
in
section
33
-
1001(21),
Idaho
Code,
first
as
provided
in
subsection
19
(7)
of
this
section
and
then
on
a
per
-
pupil
basis
using
the
average
daily
at
-
20
tendance
calculation
provided
in
section
33
-
1003A,
Idaho
Code,
for
each
stu
-
21
dent
in
kindergarten
through
grade
12
at
physical
facilities
that
are
part
22
of
and
on
school
grounds
of
the
school
district
in
which
the
student
is
en
-
23
rolled
with
verification,
as
needed,
by
the
office
of
the
state
board
of
edu
-
24
cation.
Upon
formal
approval
by
the
state
board
of
education,
a
school
dis
-
25
trict
may
receive
an
exemption
to
the
physical
facility
requirement
pursuant
26
to
this
subsection
if
the
student
would
have
attended
a
physical
facility
in
27
the
school
district
if
not
for
a
stated
emergency.
The
state
department
of
28
education
shall
transfer
the
moneys
by
no
later
than
August
31
each
year
to
29
each
school
district.
Such
moneys
shall
be
used
in
place
of
property
tax
levy
30
moneys
and
shall
be
expended
by
a
school
district
for
one
(1)
or
more
of
the
31
purposes
set
forth
in
paragraphs
(a)
through
(f)
of
this
subsection.
Moneys
32
in
the
fund
must
be
used
by
a
school
district
in
the
following
order
of
prior
-
33
ity:
34
(a)
Payment
of
existing
school
bonds
authorized
pursuant
to
chapter
11,
35
title
33,
Idaho
Code,
and
issued
prior
to
July
1,
2025;
36
(b)
Payments
required
pursuant
to
section
33
-
909,
Idaho
Code;
37
(c)
Payment
of
existing
school
bonds
authorized
pursuant
to
chapter
11,
38
title
33,
Idaho
Code,
and
issued
on
or
after
July
1,
2025;
39
(d)
Payment
of
supplemental
school
levies
authorized
pursuant
to
sec
-
40
tion
33
-
802,
Idaho
Code,
excluding
indefinite
term
supplemental
levies
41
described
in
section
33
-
802(5),
Idaho
Code;
42
2
(e)
Payment
of
school
plant
facility
levies
authorized
pursuant
to
sec
-
1
tions
33
-
804
and
33
-
804A,
Idaho
Code;
and
2
(f)
Any
moneys
that
remain
following
the
payments
provided
in
para
-
3
graphs
(a)
through
(e)
of
this
subsection
may
be:
used
for
construction
4
of
a
new
school
facility,
renovation,
or
maintenance
needs;
used
to
5
secure
and
make
payments
on
a
new
school
facilities
bond;
used
to
make
6
additional
payments
on
existing
school
facilities
bonds;
used
to
make
7
payments
on
lease
-
purchase
agreements
for
school
facilities;
or
saved
8
in
a
reserve
account
by
the
school
district
for
future
school
facil
-
9
ity
needs.
Uses
of
funds
shall
include
regular
and
routine
facilities
10
maintenance,
including
preventive
maintenance,
building
repairs,
and
1
1
building
security,
and
periodic
major
facilities
projects
that
involve
12
planning,
design,
construction,
renovation,
retrofitting,
and
replac
-
13
ing
of
buildings
and
building
systems,
components,
and
features,
as
14
well
as
site
acquisition,
site
improvements,
and
new
construction.
15
(3)
The
amount
of
moneys
received
by
a
school
district
pursuant
to
this
16
section
subsection
(2)(a),
(c),
(d),
and
(e)
of
this
section
must
be
deducted
17
from
a
school
levy
that
would
otherwise
have
been
paid
by
property
taxpayers.
18
Such
moneys
may
not
be
duplicated
by
the
collection
of
property
tax,
and
no
19
property
taxes
may
be
collected
in
order
to
make
extra
payments
on
expenses
20
described
in
subsection
(2)
of
this
section
in
excess
of
required
amounts.
21
(4)
Each
school
district
shall
identify
the
amount
received
in
the
cur
-
22
rent
year
pursuant
to
this
section
in
the
certification
of
its
budget
in
ac
-
23
cordance
with
section
63
-
803,
Idaho
Code.
Said
amount
must
be
subtracted
24
from
the
amount
to
be
levied.
The
amount
of
moneys
thereby
saved
from
being
25
collected
by
a
property
tax
levy
shall
be
reported
on
each
property
tax
no
-
26
tice
pursuant
to
section
63
-
902,
Idaho
Code.
27
(5)
Each
school
district
shall
report
annually
to
the
state
department
28
of
education,
in
a
manner
prescribed
by
it,
on
the
expenditure
of
moneys
it
29
has
received
pursuant
to
this
section.
The
state
department
of
education
30
shall
present
the
reports
to
the
legislature
each
January.
31
(6)
For
the
purposes
of
this
section,
the
Idaho
school
for
the
deaf
and
32
the
blind
shall
be
considered
a
school
district
and
shall
receive
a
distribu
-
33
tion
based
on
the
average
daily
attendance
of
the
school.
34
(7)(a)
For
state
fiscal
year
2025
only,
any
school
district
that
would
35
have
received
support
from
the
bond
levy
equalization
support
program
36
for
a
qualified
bond
passed
prior
to
January
1,
2024,
and
for
which
prop
-
37
erty
taxes
were
levied
in
property
tax
year
2023
pursuant
to
the
amount
38
intended
by
the
bond
shall
receive
a
distribution
of
funds
from
the
dis
-
39
tribution
provided
under
subsection
(2)
of
this
section
of
at
least
as
40
much
as
would
have
been
provided
through
bond
levy
equalization
support
41
on
July
1,
2024.
42
(b)
For
state
fiscal
year
2026
only,
any
school
district
that
would
have
43
received
support
from
the
bond
levy
equalization
support
program
for
a
44
qualified
bond
passed
prior
to
January
1,
2024,
and
for
which
property
45
taxes
were
levied
in
property
tax
year
2024
pursuant
to
the
amount
in
-
46
tended
by
the
bond
shall
receive
a
distribution
of
funds
from
the
dis
-
47
tribution
provided
under
subsection
(2)
of
this
section
of
at
least
as
48
much
as
would
have
been
provided
through
bond
levy
equalization
support
49
on
July
1,
2025.
50
3
(c)
The
state
department
of
education
may
adjust
distributions
for
re
-
1
maining
districts
proportionally
as
necessary
pursuant
to
this
para
-
2
graph.
On
and
after
July
1,
2024,
school
districts
may
use
funds
pro
-
3
vided
in
this
section
and
section
33
-
913,
Idaho
Code,
to
offset
the
bond
4
levy
equalization
support.
5
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
6
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
7
July
1,
2026.
8