Filer School District
Frequently Asked Questions
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The School Facilities Funds Offset is funding provided by the State of Idaho that helps reduce the amount local taxpayers pay toward certain school levies.
Rather than being collected directly from local property taxes, these state funds are applied to offset (reduce) the tax rate that would otherwise be needed to fund school levies.
It is important to note that while districts can explain this offset to patrons as part of levy education, state law does not allow the offset to be included in the official ballot language. The ballot must only reflect the estimated levy amount itself.
How the Offset Funds Are Applied (the “Waterfall”)
When a district receives School Facilities Funds from the state, they are applied in a specific order:
- First – Property Tax Relief
The funds are first used to reduce the amount of local property tax that would otherwise be required for voter-approved levies. 1- Bonds, 2- Supplemental Levies, 3- Plant Facilities Levies
- Second – School Facility Needs
After the tax offset is applied, districts may use remaining funds for allowable school facility purposes, such as:
- Building maintenance and repairs
- Safety and security improvements
- Infrastructure upgrades
- Facility improvements and equipment
These funds are restricted to facility-related purposes.
Why the Supplemental Levy Still Matters
The School Facilities Funds Offset cannot be used for many of the district’s day-to-day educational needs, such as the areas supported by the proposed Supplemental Levy, which would fund:
- $520,000 – Staffing (certified and classified positions)
- $65,000 – Classroom supplies
- $65,000 – Extracurricular activities
Supplemental levies help bridge the gap between state funding and the actual cost of operating schools and maintaining student programs.
Why We Share This Information
Because the offset reduces the amount taxpayers ultimately pay, it is an important part of understanding the overall financial picture of school funding.
However, due to state election law requirements, the ballot must list the levy amount itself and cannot include the offset calculation within the ballot language.
Idaho law does not allow public school districts to charge tuition to students who attend through the state’s open enrollment process. Students who enroll from outside the district are funded through the same state funding formula as resident students, meaning the district receives state funding for those students.
State law also requires school districts to accept open enrollment students if space is available. Districts may only deny enrollment for specific reasons defined in law, such as capacity limitations or certain disciplinary circumstances.
Open enrollment works both ways. Some Filer students choose to attend neighboring districts, while some students from other districts choose to attend Filer. In each case, the state funding follows the student to the public school district they attend.
