The State Tax Commission will not certify a $3.3 million plant facilities levy for a new elementary school in the Idaho Falls School District, according to a press release issued by the district Wednesday. Voters approved the levy by a 69.6% margin in May.
The tax commission was not immediately available for comment.
According to the district, the commission’s ruling boils down to one question: Can a district have two plant facilities levies on the books at the same time?
The commission is saying no.
But Idaho Falls disagrees. There’s no statutory limit on the number of levies a district can have, only the amount a school can levy for (.004% of a district’s market value per year). The district’s two voter-approved levies fall well below that threshold, amounting to around .00081%. The law requires all levies to fall under the same funding code.
“The tax commission rule states districts can have only one plant fund, but it does not stipulate that school districts can only have one levy,” the district said in Wednesday’s news release. “This makes sense — the prohibition on multiple funds clearly was designed to prevent districts from going around limitations on levy amounts. D91’s legal counsel believes the law should allow school districts to have an additional plant levy to address changing needs, provided they obtain voter approval and observe levy limitations.”
In a special meeting Wednesday morning, trustees voted to take the issue to court — but the decision could still significantly delay construction of the elementary school.
If the ruling is upheld, the district may have to return to patrons with an alternative bond or levy ask, or find another funding source.
“We are extremely disappointed in the commission’s position and we strongly disagree with its interpretation of the state statues,” board Chair Hillary Radcliffe said. “We plan to file this complaint because, as board members, we feel we need to do everything we can to protect local control, and to provide students with safe, secure learning environments.”
As of now, trustees will move forward with their planning process, and prepare to fight the decision in court.
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