(1)There is hereby created in the state treasury the school district facilities fund. The fund shall consist of moneys provided pursuant to sections 57-811, 63-3638, and 67-7434, Idaho Code, and any legislative transfers or appropriations. Interest earned from the investment of moneys in the fund shall be returned to the fund. Moneys in the fund are hereby continuously appropriated for the purposes stated in this section.
(2)The moneys in the fund shall be distributed by the state controller to the state department of education by August 1 each year for the purpose of construction or renovation of school facilities. The moneys shall be distributed by the state department of education to each school district, as defined in section 33-1001 (21), Idaho Code, first as provided in subsection
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(1) There is hereby created in the state treasury the school district facilities fund. The fund shall consist of moneys provided pursuant to sections 57-811, 63-3638, and 67-7434, Idaho Code, and any legislative transfers or appropriations. Interest earned from the investment of moneys in the fund shall be returned to the fund. Moneys in the fund are hereby continuously appropriated for the purposes stated in this section.
(2) The moneys in the fund shall be distributed by the state controller to the state department of education by August 1 each year for the purpose of construction or renovation of school facilities. The moneys shall be distributed by the state department of education to each school district, as defined in section 33-1001 (21), Idaho Code, first as provided in subsection (7) of this section and then on a per-pupil basis using the average daily attendance calculation provided in section 33-1003A, Idaho Code, for each student in kindergarten through grade 12 at physical facilities that are part of and on school grounds of the school district in which the student is enrolled with verification, as needed, by the office of the state board of education. Upon formal approval by the state board of education, a school district may receive an exemption to the physical facility requirement pursuant to this subsection if the student would have attended a physical facility in the school district if not for a stated emergency. The state department of education shall transfer the moneys by no later than August 31 each year to each school district. Such moneys shall be used in place of property tax levy moneys and shall be expended by a school district for one (1) or more of the purposes set forth in paragraphs (a) through (f) of this subsection. Moneys in the fund must be used by a school district in the following order of priority:
(a) Payment of existing school bonds authorized pursuant to chapter 11, title 33, Idaho Code, and issued prior to July 1, 2025;
(b) Payments required pursuant to section 33-909, Idaho Code;
(c) Payment of existing school bonds authorized pursuant to chapter 11, title 33, Idaho Code, and issued on or after July 1, 2025;
(d) Payment of supplemental school levies authorized pursuant to section 33-802, Idaho Code, excluding indefinite term supplemental levies described in section 33-802 (5), Idaho Code;
(e) Payment of school plant facility levies authorized pursuant to sections 33-804 and 33-804A, Idaho Code; and
(f) Any moneys that remain following the payments provided in paragraphs (a) through (e) of this subsection may be: used for construction of a new school facility, renovation, or maintenance needs; used to secure and make payments on a new school facilities bond; or saved in a reserve account by the school district for future school facility needs. Uses of funds shall include regular and routine facilities maintenance, including preventive maintenance, building repairs, and building security, and periodic major facilities projects that involve planning, design, construction, renovation, retrofitting, and replacing of buildings and building systems, components, and features, as well as site acquisition, site improvements, and new construction.
(3) The amount of moneys received by a school district pursuant to this section must be deducted from a school levy that would otherwise have been paid by property taxpayers. Such moneys may not be duplicated by the collection of property tax, and no property taxes may be collected in order to make extra payments on expenses described in subsection (2) of this section in excess of required amounts.
(4) Each school district shall identify the amount received in the current year pursuant to this section in the certification of its budget in accordance with section 63-803, Idaho Code. Said amount must be subtracted from the amount to be levied. The amount of moneys thereby saved from being collected by a property tax levy shall be reported on each property tax notice pursuant to section 63-902, Idaho Code.
(5) Each school district shall report annually to the state department of education, in a manner prescribed by it, on the expenditure of moneys it has received pursuant to this section. The state department of education shall present the reports to the legislature each January.
(6) For the purposes of this section, the Idaho school for the deaf and the blind shall be considered a school district and shall receive a distribution based on the average daily attendance of the school.
(7)(a) For state fiscal year 2025 only, any school district that would have received support from the bond levy equalization support program for a qualified bond passed prior to January 1, 2024, and for which property taxes were levied in property tax year 2023 pursuant to the amount intended by the bond shall receive a distribution of funds from the distribution provided under subsection (2) of this section of at least as much as would have been provided through bond levy equalization support on July 1, 2024.
(b) For state fiscal year 2026 only, any school district that would have received support from the bond levy equalization support program for a qualified bond passed prior to January 1, 2024, and for which property taxes were levied in property tax year 2024 pursuant to the amount intended by the bond shall receive a distribution of funds from the distribution provided under subsection (2) of this section of at least as much as would have been provided through bond levy equalization support on July 1, 2025.
(c) The state department of education may adjust distributions for remaining districts proportionally as necessary pursuant to this paragraph. On and after July 1, 2024, school districts may use funds provided in this section and section 33-913, Idaho Code, to offset the bond levy equalization support.