COEUR D’ALENE, Idaho — The Coeur d’Alene School District Board of Trustees will consider Monday whether to place a $30.25 million-per-year supplemental levy before voters in the November election.
If approved by the board, the two-year levy would appear on the Nov. 3 ballot and would raise up to $60.5 million over fiscal years 2028 and 2029 for staffing, academic programs, school safety and health programs, extracurricular activities and other district operating expenses.
The proposal would replace an existing supplemental levy that expires June 30, 2027.
Although the district carries Coeur d’Alene’s name, District 271 serves students and taxpayers beyond Coeur d’Alene, including in Hayden. The levy proposal therefore has a direct education and property-tax impact for Hayden residents who live within District 271.
The Board of Trustees meets at 5 PM Monday, Aug. 10, at the Midtown Center Meeting Room, 1505 N. Fifth St. in Coeur d’Alene. The meeting will also be livestreamed on the district’s YouTube channel.
What would the levy cost?
According to the proposed ballot language in Resolution 27-02, the district estimates the levy would cost taxpayers $110 annually for every $100,000 of taxable assessed value, based on current conditions.
The levy being replaced currently costs an estimated $91 per $100,000 of taxable assessed value, according to the resolution.
If the new levy is approved, the district estimates the difference would be $19 more per year for every $100,000 of taxable assessed value.
For example, applying the district’s estimates to taxable assessed value:
Taxable assessed value | Current levy | Proposed levy | Estimated annual difference |
$100,000 | $91 | $110 | $19 |
$250,000 | $227.50 | $275 | $47.50 |
$500,000 | $455 | $550 | $95 |
$750,000 | $682.50 | $825 | $142.50 |
Those examples are calculations based on the rates contained in the proposed ballot language. A property’s taxable assessed value should not be confused with its market value.
Where would the money go?
The proposed ballot language identifies seven categories for the $30.25 million annual levy:
$12.30 million — Teacher and support staff jobs
$7.07 million — Student academic programs, including career technical education, Advanced Placement and electives
$4.30 million — School safety and health programs, including safety staff, nurses and mental health support
$2.38 million — Student athletics and extracurricular activities, including sports, music, drama and debate
$1.75 million — School operating expenses, including utilities, maintenance, custodial services, grounds and transportation
$1.28 million — Technology, including staff, devices and software
$1.18 million — Classroom learning resources, including teacher supplies, textbooks and staff training
The amounts total $30.25 million annually.
The proposed levy would begin with the fiscal year starting July 1, 2027, and continue through June 30, 2029.
The proposal represents an increase from the district’s existing $25 million annual voter authorization to $30.25 million annually — a difference of $5.25 million, or 21%.
The amount voters authorize, however, is not necessarily the amount ultimately collected from local property taxpayers.
During fiscal year 2025, the district certified a $22 million supplemental levy — $3 million less than the $25 million previously authorized by voters — as state-funded property-tax relief reduced the amount collected locally.
The district reported receiving approximately $22.59 million in supplemental property-tax revenue that year. Its audited financial statements put the taxpayer cost at approximately $84 per $100,000 of taxable value for fiscal year 2025, down from $95 the previous year.
District budget documents also explain that state property-tax relief replaces part of the supplemental levy rather than increasing the district’s total funding by the same amount.
EDITOR’S SNAPSHOT
What the numbers show
Current/prior | Proposed | |
Annual voter authorization | $25 million | $30.25 million |
Increase in authorization | — | $5.25 million / 21% |
FY2025 levy certified | $22 million | __ |
Estimated levy cost in proposed ballot language | $91 per $100,000 | $110 per $100,000 |
Estimated increase | __ | $19 per $100,000 annually |
The district ended fiscal year 2025 with a General Fund balance of approximately $18.97 million, an increase of approximately $4.88 million from the prior year, according to its audited financial statements.
The district also received nearly $40 million in state school modernization funding during fiscal year 2025. Those funds are restricted to eligible capital and facility projects and are not available for general operating expenses, according to the audit.
The question to watch: What has changed since voters authorized the $25 million annual levy that is leading the district to seek $30.25 million annually beginning in fiscal year 2028?
Resolution 27-02 identifies how the proposed $30.25 million would be allocated but does not, by itself, provide a detailed comparison explaining the $5.25 million increase from the existing authorization.
What happens Monday?
Monday’s vote would not approve the levy itself.
The Board of Trustees is being asked to approve Resolution 27-02, which would call the supplemental levy election and establish substantially the ballot language voters would see in November.
If the board approves the resolution, the district clerk must provide the ballot and election notice to the Kootenai County clerk by Aug. 28.
The levy would then require approval from a simple majority of qualified registered electors voting in the district on Nov. 3.