Local Support for Local Learners

- Classroom Instruction
- Safe & Well-Maintained Schools
- Teaching & Learning Resources
- Technology & Instructional Support
- School Safety
- Learning Beyond the Classroom
Classroom Instruction
Safe & Well-Maintained Schools
Teaching & Learning Resources
Technology & Instructional Support
School Safety
Learning Beyond the Classroom
Supplemental Levy Renewal Facts & Information
What is the Supplemental Levy Renewal?
- A Supplemental Levy is a renewable, voter-approved levy that generates funds that Idaho school districts can use to maintain their local operating costs.
- For the 2025-2026 school year, the Supplemental Levy funded approximately 8 percent of PCSD 25’s operating costs. The funds from the Supplemental Levy are used to deliver high quality educational and support services to the more than 11,000 learners who live within the boundaries of the Pocatello/Chubbuck School District 25.
Proposed Levy
- If passed, the Supplemental Levy will renew $8.25 million in funding per year for two years.
- The levy amount requested by PCSD 25 remains unchanged from the last renewal, maintaining the current level of funding for educational services.
- If passed, PCSD 25 will receive a fixed amount of funding as approved, regardless of any increases or decreases in property values across Bannock County.
How Will the Levy Impact Me?
Approximate cost to homeowners:
The estimated annual cost to taxpayers reflects the total per $100,000 taxable value based on the estimated levy rate. The estimated 2027 cost shown below reflects the amount required for ballot disclosure and does not assume future state property tax relief.

| Fiscal Year | Estimated Levy Rate | Monthly Payment | Annual Payment |
|---|---|---|---|
| 2027 | 0.000956293 | $7.97 | $95.63 |
* All estimates exclude the property tax relief from the School District Facilities Fund, Idaho Statute 33-911, enacted by the Idaho State Legislature in 2023.
Actual Supplemental Levy Rate Over Time

State property tax relief reduced PCSD 25's Supplemental Levy rate to $0 in 2025 and 2026.
State property tax relief fully offset the local Supplemental Levy rate in 2025 and 2026.
The voter-approved levy remained in place, but no local property tax was collected for this levy.
Facts & Information
VOTE ON TUESDAY, NOVEMBER 3, 2026
Polls open from 8:00 A.M. to 8:00 P.M.
Voters must vote at their residential precinct location.
Early Voting
Walk-in early voting begins Tuesday, October 13 and ends Friday, October 30. The Bannock County Election Office is adjacent to the Bannock County Courthouse.
Bannock County Elections Office
(208) 236-7333
A Few More Facts:
This is a renewal election for the existing levy
- This is a renewal election for the existing levy that has been community-supported since 1949 – more than 75 years.
- A supplemental levy election asks citizens for additional property tax dollars to support the operation of local schools.
- The levy requires a SIMPLE MAJORITY to pass.
- PCSD 25 uses a supplemental levy to bridge the gap between state/federal funding and local needs. Despite increased state funding:
- Nearly 80% of Idaho’s school districts rely on supplemental levies to operate.
About PCSD 25
Founded in 1887, the Pocatello/Chubbuck School District 24 is Idaho's 5th largest school district, serving:
11,700+ Learners
1,700 Staff Members
13 Elementary Schools
4 Middle Schools
3 High Schools
1 Career Technical Education & Career Campus
1 Alternate School
1 Early Learning Center
Where does $1 of your property taxes go?
This example includes three representative tax code areas within PCSD 25 boundaries.
Across these three representative areas, roughly 10-12 cents of each property-tax dollar goes to School District 25.
Your individual tax distribution depends on your tax code area.
Locate yours: Bannock County Assessor's website

Supplemental Levy FAQs
- What is the proposed Supplemental Levy renewal?
- Is this a new levy?
- What is the estimated cost to taxpayers?
- If the actual Supplemental Levy rate was $0 in 2025 and 2026, why does the ballot information show an estimated cost for 2027?
- Does the estimated $95.63 mean taxpayers will definitely pay that amount?
- How would the $8.25 million be used?
- What is not covered by the Supplemental Levy?
- If property values increase, does PCSD 25 receive more than $8.25 million?
- Does all of my property tax go to PCSD 25?
- How can I find my property tax code area?
- Why does PCSD 25 use a Supplemental Levy?
- How much of PCSD 25’s operating budget does the Supplemental Levy fund?
- How many votes are required for the Supplemental Levy to pass?
- When is the election?
- Can I vote early?
What is the proposed Supplemental Levy renewal?
Is this a new levy?
What is the estimated cost to taxpayers?
If the actual Supplemental Levy rate was $0 in 2025 and 2026, why does the ballot information show an estimated cost for 2027?
Does the estimated $95.63 mean taxpayers will definitely pay that amount?
How would the $8.25 million be used?
What is not covered by the Supplemental Levy?
If property values increase, does PCSD 25 receive more than $8.25 million?
Does all of my property tax go to PCSD 25?
How can I find my property tax code area?
Why does PCSD 25 use a Supplemental Levy?
How much of PCSD 25’s operating budget does the Supplemental Levy fund?
How many votes are required for the Supplemental Levy to pass?
When is the election?
Can I vote early?
Tax Impact Statement/Ballot Disclosure:
Per Idaho Code 34-914 (1)(a): The proposed levy replaces an existing levy that is set to expire on June 30, 2027, and that currently costs $95.63 per $100,000 of taxable assessed value, per year, based on current conditions, and is not expected to change.