Levies & Bonds
There are currently no school bonds or supplemental levies being paid to Emmett School District from local taxpayers.
The last levy passed by voters was the May 2023 supplemental levy, which has concluded and was not renewed. All projects included in the May 2023 levy have been completed. The first year of the levy drew less than expected from taxpayers. During the second year, no local tax dollars were levied, thanks to state funding provided to the school district.
Previous Levies and Bonds
2023 Levy
Thank you Gem County for passing the levy!!!
Operational Levy Facts and Information
At the March 27, 2023 Board Meeting, the Emmett School District Board of Trustees voted to approve language
to pursue an operational levy on the May 16, 2023 ballot. Voters will be asked to consider two items on the ballot.
Proposed Levy
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The proposed levy is split into two items on the May 16th ballot.
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The levy amount requested by ESD for maintenance in the Emmett School District is $600,000 per year for two years with projects to include:
- New roofs on Carberry Elementary School and Shadow Butte Elementary School.
- Removal and replacement of front entry doors at Butte View Elementary School.
- ADA compliant door handles at Emmett Middle School, Butte View Elementary School, Emmett High School, and Sweet/Montour Elementary School.
- Safety lighting for exterior areas of district buildings for student and staff safety and community events.
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The levy amount requested by ESD for personnel in the Emmett School District is $400,000 per year for two years with staffing to include:
- Elementary Counselors at Shadow Butte Elementary and Carberry Elementary.
- Instructional Coaches
- Core content teachers at Emmett High School in ELA and Math
- Special Education support staff
What is an Operational Levy?
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The operational levy is a renewable, voter-approved levy that generates funds a school district can use to support operating costs.
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The funds are utilized to deliver K-12 education to more than 2,000 students in the Emmett School District; the funds are also used to support maintenance needs in the Emmett School District.
What Will I See on the Ballot?
Where Can I Find School District Levy Results?
- Where Can I Find School District Levy Results?
- Did the Emmett School District receive COVID funds?
- Does the Emmett School District have a carryover?
Where Can I Find School District Levy Results?
School district levy election results can be found here.
Did the Emmett School District receive COVID funds?
Please click here for a breakdown of COVID fund information.
Does the Emmett School District have a carryover?
The Emmett School District has $800,000 in contingency. Because it is not spent, it appears as carryover into the next year.
Approximately $154,000 was the high school bleacher project which did not complete until 22/23 so the District had to carry over the funds to pay for the project. Summer months are the best time for school repairs, but this often means the funds are shifted into the next year due to timing. We had additional funds in our student occupied lines (building repairs) that were left unspent as of June 30, 2022.
ESD did not adopt the planned textbooks for 21/22 so we carried textbook funds into 22/23 - at approximately $161,000.
ESD has special funds that have expenditure stipulations. These funds may be donations (i.e. homeless, pantry/fdbank, angel) or special state funds (College & Career, Literacy, State ELL). While we strive to use these each year, sometimes that is not always possible. This was approximately $35,000.
Prior Levy Information (March 14, 2023)
Archived Information
May 29, 2026 Supplemental Levy - FAILED
The following is the information provided to voters prior to the May, 19, 2026 election. This levy measure failed to pass with voters. There is currently no active local supplemental levy or bond funding the Emmett School District.
May 19, 2026 Supplemental Levy
The May 19, 2026 ballot will include a voting measure to provide the Emmett Independent School District #221 with a supplemental levy in the amount of $2.3 million per year for two years, commencing with the fiscal year beginning July 1, 2026 and ending June 30, 2028 for the purpose of paying all lawful expenses of maintaining and operating the district, as outlined in the resolution adopted by the board of trustees on Mar 9, 2026.
The flyers at right outline the financial details of the levy and explain how the funds would be used. They clarify the difference between the ballot language and the actual expected cost to residents, as well as the board-imposed cap on the maximum property tax rate for the levy. In addition, the flyers highlight five key areas where levy funds would be allocated.
Paper copies of these flyers are available at our schools and the district office. More info will be posted to this page as we get closer to the election. Please check back and let us know if you have any questions!
This flyer is available in Spanish HERE.
Please remember to vote on May 19!
How Will My Taxes be Impacted?
Ballot Language Explained
Ballot Language Explained!
Early In-Person Voting ends May 15!
We want to help clarify what you’ll see on the ballot—and how it compares to the actual property tax impact for residents.
How it works:
The ballot language MUST show the full amount a levy could cost.
It does NOT include tax relief legislation that helps reduce what taxpayers actually pay.
What this means:
If a school levy or bond passes in Idaho, House Bill 292 is applied first to reduce the total amount levied.
The remaining amount is what residents pay.
The Emmett School Board of Trustees has also placed a cap on this remainder:
Property taxes will not exceed $12 per $100,000 of assessed value.
Bottom Line:
• Ballot shows: $72.03 per $100,000 assessed value
• Board-imposed cap: $12.00 per $100,000 (after HB292 relief)
Ballot Language – What You Will See:
Attached to the post is what the actual ballot will look like. The supplemental levy question is the last item on the back of the ballot. The following is the text of what it will read:
The Board of Trustees of Emmett Independent School District No. 221, Gem and Boise Counties, State of Idaho, is seeking authorization to levy a Supplemental Levy for the following purposes and approximate amount to levy funds to be allocated to each use:
Purpose:
K-5 District behavior support personnel
Approximate Amount Allocated: $300,000.00
Custodial services and light maintenance
Approximate Amount Allocated: $700,000.00
Supplemental Curriculum and Supplies
Approximate Amount Allocated: $75,000.00
District Nursing personnel
Approximate Amount Allocated:: $225,000.00
Routine and Emergency Maintenance of the District Facilities and Grounds
Approximate Amount Allocated: $1,000,000.00
TOTAL ANNUAL LEVY AMOUNT: $2,300.000.00
QUESTION: “Shall the Board of Trustees of Emmett Independent School district No. 221, Gem and Boise Counties, State of Idaho, be authorized to levy a Supplemental Levy in the amount of Two Million Three Hundred Thousand and 00/100 Dollars ($2,300,000.00) for 2 years commencing with the fiscal year beginning July 1, 2026, for the purpose of paying all lawful expenses of maintaining and operating the District as provided in the resolution of the Emmett School District Board of Trustees adopted on March 9,2026?”
The following information is required by Section 34-914, Idaho Code.
The estimated average annual cost to the taxpayer on the proposed levy is a tax of $72.03 per $100,000 of taxable assessed value, per year, based on current conditions. The levy will be assessed for two (2) years
IN FAVOR OF AUTHORIZING A SUPPLEMENTAL LEVY IN THE AMOUNT OF $2,300,000.00 PER YEAR FOR 2 YEARS
AGAINST AUTHORIZING A SUPPLEMENTAL LEVY IN THE AMOUNT OF $2,300,000.00 PER YEAR FOR 2 YEARS
Click to view the 2-page flyer
Election & Voting information
