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MY TURN: Why does the Post Falls School District need a voter-approved levy?

by DENA NACCARATO/Guest opinion
| February 2, 2023 1:00 AM

The Idaho funding system changed in 2006, leaving K-12 public schools with gaps in basic funding. Since the change, Post Falls School District has filled these gaps with a voted levy, which must be renewed every two years. On March 14, Post Falls voters will see a question on the ballot for a “supplemental levy” renewal. The word “supplemental” comes from Idaho code and can lead to confusion regarding what these funds really mean to the Post Falls School District. These funds are not supplemental in the budgetary sense; they are to maintain basic operations of Post Falls schools.

Prior to 2006, a significant portion of school funding was automatically levied through a Maintenance and Operations (M&O) levy. In 2006, during a one-day special legislative session, the funding system changed in a big way. The Legislature removed the Maintenance and Operations levy revenue stream to provide property tax relief. An increase to the sales tax was enacted with the intent to replace the M&O revenue. As time progressed, it was evident the revenues from this sales tax change were not enough to replace what districts lost in M&O property tax funding. When the sales tax revenue failed to materialize at the expected level, districts were faced with the choice to make cuts to balance the budget or find another source of revenue. For cuts, anything that was not legally required could be on the table. Examples of substantial budgetary items that are not legally required are smaller class sizes, variety in course offerings, keeping up with market wages, safety and security, extracurriculars and purchases like textbooks and keeping our bus fleet up to date. If districts chose to keep programming the same for students, these districts turned to the existing mechanism to levy dollars in Idaho code: a supplemental levy. In Post Falls, the supplemental levy has enabled the district to continue operations at the same level the community expected. The old mechanism for “above and beyond” funding became a mechanism to replace essential lost revenues.

The funding system has created the need for Post Falls to go to voters every two years to seek a levy for roughly 11% of basic operating expenses. This year, the levy includes a renewal of those basic operating expenses, which include existing school resources officers and campus security expenses, competitive teacher and student support staff pay, funding for KTEC, extracurriculars and maintenance of taxpayers' investments in schools. A proposed increase of just over $1M for additional safety and security upgrades is added to the renewal total. This increase would pay for secure vestibules in schools, replacing obsolete and failing camera systems and funding additional safety staffing, like another school resource police officer and elementary campus security staff.


Dena Naccarato is the Post Falls School District superintendent.