EDUCATION – Amends existing law to revise provisions regarding supplemental maintenance and operation levies.

This bill revises Idaho's rules for school districts to impose supplemental maintenance and operation levies (additional taxes beyond regular funding). It requires school districts to hold elections for new supplemental levies, which can last 1-4 years (not exceeding 4 years), and allows districts with at least 7 consecutive years of levies ≥20% of their general funds to seek indefinite levies via voter approval. Charter districts must follow similar election rules, and the bill includes specific provisions for districts in revenue allocation areas. The changes take effect July 1, 2026.