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Boundary County School District #101

2007 Emergency Levy

According to Idaho Code 33-805 School emergency fund levy, before the second Monday of September in each year, the Board of Trustees of any school district which qualifies under the provisions of this section may certify its need hereunder to the board of county commissioners in each county in which the district may lie and request a school emergency fund levy upon all taxable property in the district.  The Board of Trustees shall compute the number of pupils in average daily attendance in the schools of the district as of such date, and if there be pupils in average daily attendance above the number in average daily attendance for the same period last year immediately preceding the Board shall determine the levy amount.  The proceeds of any such levy shall be credited to the general fund of the District.

The emergency levy is a method where a district’s School Board can certify to the Board of County Commissioners in September for additional funds to cover costs of growth in student population.  The growth is based on the increase in average daily attendance at the beginning of a school year over the same period of time for the prior year.  The amount of money for the levy is determined by state statute.

Regarding facilities for the growth in student population, the district is in a very favorable situation because of the planning and foresight of our current School Board and past Boards of Education.  The district will be able to absorb the new students without any changes in facilities.  The district will however have to hire additional staff members, buy additional textbooks, library books, desks, chairs, computers, ink cartridges, copy paper and additional supplies and materials, which is why the state has provided for the emergency levy. The emergency levy is for one year only.

The Boundary County School District called a special meeting at noon, Sept. 6, 2007 to decide whether an emergency levy based on increased average daily attendance was needed to cover additional expenditures for the 2007-08 school year.  The student increase for Tuesday September 4th, 2007 was 58, September 5th, 2007, 71 and September 6^th had 78 more students in attendance compared to the same days one year ago.  The average increase was 69.  The Board of Trustees chose to go with the lowest increase of student attendance, which was 58 students, to save the taxpayers of Boundary County the full increase.

As tax payers themselves, the Board had great difficulty in making the decision to create the emergency levy, but because of the unusual, but welcome occurrence of 78 new students moving into our community the decision was necessary.

The cost to taxpayers will be approximately $.38 per thousand dollars of taxable value of their property.

                        Example:          Assessed Property Value:                     $200,000

                                                Less home owners exemption:       89,325

                                                Taxable Value of Property:  $110,648

                                                One year cost for emergency levy:            $42

The following notice has been posted and will be published in the Bonners Ferry Herald two weeks in a row:

Boundary County School District #101

Notice of Property Tax Increase by the School Board

          The Boundary County School District #101 Board of Trustees has proposed to increase the amount of ad valorem tax dollars it collects by certifying a school emergency fund levy pursuant to section 33-805, for the period July 1, 2007 to June 30, 2008. The total amount of dollars to be collected pursuant to this levy is estimated to be $327,932. The amount of dollars to be collected pursuant to this levy on a typical home of $50,000 taxable value of last year is estimated to be $19.03. The amount of dollars to be collected pursuant to this levy on a typical farm of $100,000 taxable last year is estimated to be $38.06. The amount of dollars to be collected pursuant to this levy on a typical business of $200,000 taxable value of last year is estimated to be $76.13. CAUTION TO TAXPAYER: The amounts shown in this schedule do NOT reflect tax charges that are made because of voter approved bond levies, override levies, supplemental levies, or levies applicable to newly annexed property. Also the amounts shown in this schedule are an estimate only and can vary with the amount of dollars and the levy amount certified and the taxable value of individual property.

Chairperson Melanie M. Staples

Superintendent Don Bartling

Business Manager Diane M. Cartwright