EDUCATION – Amends existing law to revise provisions regarding school levies.

Idaho's S 1094 revises rules for local property taxes school districts can levy to fund operations beyond state funding. It requires districts to hold voter elections for new supplemental levies (limited to 2-6 years) and sets a January 1, 2025, deadline for approving indefinite levies. Districts with 7+ years of annual levies at or above 20% of their operating funds can seek voter approval for indefinite levies before that date. The bill takes effect July 1, 2025, directly affecting Idaho school districts and their taxpayers.