Supplemental Levy

Last Updated: 3/2/2022 5:38 PM

Preston School District Supplemental Levy

Preston School District believes that in partnership with parents and the community our schools will provide an excellent education and appropriate opportunities for all learners to reach their academic and social potential in a safe and supportive environment. The PSD Board of Trustees voted to approve a resolution for a supplemental levy election on March 8, 2022.

Frequently Asked Questions:

What is a Supplemental Levy?

A supplemental levy is a property tax available to school districts for general operating expenses. It can be used to offset reductions in state and federal funding or strengthen and enhance existing student programs.

How many districts in Idaho utilize a supplemental levy?

In FY 2021, 93 of 115 districts were operating with a supplemental levy. Many of these levies have been in place for numerous years.

Why are so many districts in the state of Idaho operating a supplemental levy?

For several years, Idaho has ranked last or next to last in educational spending per student. For FY 2021, Idaho again had the lowest estimated per-pupil spending of all 50 states and the District of Columbia. Supplemental levs have become more widespread in Idaho as state and federal funding has lagged behind what is needed to support students. Districts have used levy funding to pay for textbooks, supplies, technology, salaries, special services, student programs, transportation, etc.

What does the U.S. spend on education per pupil?
In FY 2021, the national average spent was $14,243 per student.

What does Idaho spend per pupil?
In FY 2021, Idaho spent an average of $7,833 per student. Although a large portion of the state budget goes toward education, factors such as the number of school-age children in the state and the number of income-producing adults affect the dollar amount received per pupil.

What does Preston School District spend per pupil?
In FY 2021, PSD spent an average of $5,531 per student.

Why is the Preston School District requesting a supplemental levy?
Preston School District has operated without the aid of a supplemental levy for years.  However, the recent economic inflation has resulted in significant increases in labor, insurance, and program costs. Unfortunately, state funding has not increased to match. While some federal funding has increased, these funds are restricted for specific programs and areas and often cannot be utilized where needed most.  Preston School District decided to seek additional local funds through a levy to make an investment in the education of the children.

What will the levy be used for?
The levy will fund needed student programs and staffing resources that are currently not funded or are significantly underfunded. These include the following key areas:

Student Interventions, English Language Support, Curriculum & Student Assessments, Classified Staff Wages, Certified Math Coach, Professional Development, and Special Education

How much is the Levy?
The levy is $744,400 each year for two years.

How much will it cost the average homeowner?
The estimated average annual cost to the taxpayer on the proposed levy is a tax of $88.16 per $100,000 of taxable assessed value per year, based on current conditions.

Where can I learn more?
Two public informational meetings will be held at 7:00 PM at the Preston High School Library (151 E 2nd S) on Monday, January 31, 2022, and Wednesday, February 23, 2022, at 7:00 PM.

When can I vote?
Tuesday, March 8, 2022, between 8 AM and 8 PM.

Where can I vote?

Franklin County Elections

March 8, 2022 Precincts and Polling Places


Preston No. 1                             

Pioneer Elementary School

515 South 4th East, Preston


Preston No. 2                             

Ambulance Building

55 West 1st South, Preston


Preston No. 3                             

Robinson Building

186 West 2nd North, Preston


Preston No. 4                             

LDS North Stake Center

310 North State, Preston


Preston No. 5                             

Larsen-Sant Library

109 South 1st East, Preston


Banida-Winder 6                       

Winder LDS Church

4400 North 1600 West, Preston


Clifton-Oxford 7                       

Clifton Community Center

175 West Center, Clifton


Dayton 8                                     

Dahle Performing Arts Center

800 North Westside Highway, Dayton


Fairview 9                                   

Fairview LDS Church

165 West 4800 South, Preston


Franklin 10                                 

Franklin LDS Church

112 East Main, Franklin


Mapleton 11                              

Mapleton LDS Church

5307 East Cub River Rd, Preston


Mink Creek 12                           

Mink Creek LDS Church

7316 North Capital Hill Road, Preston


Cleveland 13                              

Niter LDS Church

Niter Bench Rd, Grace       


Treasureton-Riverdale 14       

Riverdale LDS Church

3562 North 1600 East, Preston


Weston 15                                  

Weston LDS Church

27 North Center, Weston


Whitney 16                                

Whitney LDS Church

1444 South 1600 East, Preston


Worm Creek 17                         

LDS North Stake Center

310 North State, Preston


Mound Valley 18                      

Niter LDS Church

2060 Niter Bench Rd, Grace


Absentee 19                               

Franklin County Courthouse

39 West Oneida, Preston



Franklin County Courthouse

39 West Oneida, Preston


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