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.
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
