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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.
786
BY
EDUCATION
COMMITTEE
AN
ACT
1
RELATING
TO
EDUCATION;
AMENDING
SECTION
33
-
802,
IDAHO
CODE,
TO
REVISE
PRO
-
2
VISIONS
REGARDING
SUPPLEMENTAL
MAINTENANCE
AND
OPERATION
LEVIES;
AND
3
DECLARING
AN
EMERGENCY
AND
PROVIDING
AN
EFFECTIVE
DATE.
4
Be
It
Enacted
by
the
Legislature
of
the
State
of
Idaho:
5
SECTION
1.
That
Section
33
-
802,
Idaho
Code,
be,
and
the
same
is
hereby
6
amended
to
read
as
follows:
7
33
-
802.
SCHOOL
LEVIES.
Any
tax
levied
for
school
purposes
shall
be
a
8
lien
on
the
property
against
which
the
tax
is
levied.
The
board
of
trustees
9
shall
determine
the
levies
upon
each
dollar
of
taxable
property
in
the
dis
-
10
trict
for
the
ensuing
fiscal
year
as
follows:
1
1
(1)
Bond,
Interest
and
Judgment
Obligation
Levies.
Such
levies
as
12
shall
be
required
to
satisfy
all
maturing
bond,
bond
interest,
and
judgment
13
obligations.
14
(2)
Budget
Stabilization
Levies.
School
districts
not
receiving
state
15
equalization
funds
in
fiscal
year
2006
may
authorize
a
budget
stabilization
16
levy
for
calendar
year
2006
and
each
year
thereafter.
Such
levies
shall
not
17
exceed
the
difference
between
the
amount
of
equalized
funds
that
the
state
18
department
of
education
estimates
the
school
district
will
receive
in
fiscal
19
year
2007,
based
on
the
school
district's
fiscal
year
2006
reporting
data,
20
and
the
combined
amount
of
money
the
school
district
would
have
received
from
21
its
maintenance
and
operation
levy
and
state
property
tax
replacement
funds
22
in
fiscal
year
2007
under
the
laws
of
the
state
of
Idaho
as
they
existed
prior
23
to
amendment
by
the
first
extraordinary
session
of
the
fifty
-
eighth
Idaho
24
legislature.
The
state
department
of
education
shall
notify
the
state
tax
25
commission
and
affected
counties
and
school
districts
of
the
maximum
levy
26
amounts
permitted,
by
no
later
than
September
1,
2006.
27
(3)
Supplemental
Maintenance
and
Operation
Levies.
No
levy
in
excess
28
of
the
levy
permitted
by
this
section
shall
be
made
by
a
noncharter
district
29
unless
such
a
supplemental
levy
in
a
specified
amount
and
for
a
specified
30
time
not
to
exceed
two
(2)
years
,
from
one
(1)
year
to
a
maximum
of
four
(4)
31
years,
be
first
authorized
through
an
election
held
subject
to
the
provi
-
32
sions
of
section
34
-
106,
Idaho
Code,
and
pursuant
to
title
34,
Idaho
Code,
33
and
approved
by
a
majority
of
the
district
electors
voting
in
such
election.
34
A
levy
approved
pursuant
to
this
subsection
may
be
reduced
by
a
majority
vote
35
of
the
board
of
trustees
in
the
second
year
any
of
the
years
the
levy
is
autho
-
36
rized
.
37
(4)
Charter
District
Supplemental
Maintenance
and
Operation.
Levies
38
pursuant
to
the
respective
charter
of
any
such
charter
district
shall
be
39
first
authorized
through
an
election
held
subject
to
the
provisions
of
sec
-
40
tion
34
-
106,
Idaho
Code,
and
pursuant
to
title
34,
Idaho
Code,
and
approved
41
by
a
majority
of
the
district
electors
voting
in
such
election.
42
2
(5)
The
board
of
trustees
of
any
school
district
that
has,
for
at
least
1
seven
(7)
consecutive
years,
been
authorized
through
an
election
held
to
2
certify
a
supplemental
levy
that
has
annually
been
equal
to
or
greater
than
3
twenty
percent
(20%)
of
the
total
general
maintenance
and
operation
fund,
4
may
submit
the
question
of
an
indefinite
term
supplemental
levy
to
the
elec
-
5
tors
of
the
school
district.
Such
question
shall
clearly
state
the
dollar
6
amount
that
will
be
certified
annually
and
that
the
levy
will
be
for
an
in
-
7
definite
number
of
years.
The
question
must
be
approved
by
a
majority
of
the
8
district
electors
voting
on
the
question
in
an
election
held
subject
to
the
9
provisions
of
section
34
-
106,
Idaho
Code,
and
pursuant
to
title
34,
Idaho
10
Code.
The
levy
approved
pursuant
to
this
subsection
may
be
reduced
by
a
ma
-
1
1
jority
vote
of
the
board
of
trustees
during
any
fiscal
year.
12
(6)
A
charter
district
may
levy
for
maintenance
and
operations
if
such
13
authority
is
contained
within
its
charter.
In
the
event
property
within
a
14
charter
district's
boundaries
is
contained
in
a
revenue
allocation
area
es
-
15
tablished
under
chapter
29,
title
50,
Idaho
Code,
and
such
revenue
alloca
-
16
tion
area
has
given
notice
of
termination
thereunder,
then,
only
for
the
pur
-
17
pose
of
determining
the
levy
described
in
this
subsection,
the
district
may
18
add
the
increment
value,
as
defined
in
section
50
-
2903,
Idaho
Code,
to
the
19
actual
or
adjusted
market
value
for
assessment
purposes
of
the
district
as
20
such
value
existed
on
December
31
of
the
previous
year.
21
SECTION
2.
An
emergency
existing
therefor,
which
emergency
is
hereby
22
declared
to
exist,
this
act
shall
be
in
full
force
and
effect
on
and
after
23
July
1,
2026.
24